About the Board of Property Tax Appeals

Board of Property Tax Appeals functions are coordinated by the County Clerk.  The County Clerk plans, coordinates, and records Board (BOPTA) hearings. The BOPTA Clerk is also responsible for maintaining the official board record in accordance with Oregon Revised Statutes and Oregon Administrative Rules. BOPTA receives appeals from property tax payers on issues of equity concerning property tax assessments, following procedures directed by the Oregon Department of Revenue.


BOARD OPENINGS for the Sherman County Board of Property Tax Appeals

The Sherman County board of Property Tax Appeals (BOPTA) has openings for the 2023-24 tax year. These positions are open to nonoffice-holding residents of Sherman County. A nonoffice-holding resident cannot be:

  • A member of the county governing body
  • A member of the governing body of any taxing district within the county
  • An elected official within the county
  • A person employed in or hired by the county or any taxing district within the county
  • A former county assessor, or any appointee acting in the place of the assessor that held the office or was appointed during the tax year subject to appeal to BOPTA, or a person previously employed in or hired by the office of the assessor during the tax year subject to appeal to BOPTA.

Board members hear petitions for reduction of the real market, maximum assessed, specially assessed, and assessed value of property placed on the roll by the county assessor as of January 1, 2023. The board will also consider requests to waive penalties assessed for the late filing of real and personal property returns.

An initial training session is required for new members and for those members returning after a break in service.  Board members are required to attend training approved by the Department of Revenue at least every other year unless no petitions are filed. The BOPTA board generally meets for one or two sessions during the year between February and June. The one-year term ends on June 30, 2024.

If you are interested in being considered for the BOPTA board, please contact the Clerk’s office 541-565-3606 no later than Friday, September 29, 2023. BOPTA pool members will be appointed by the county governing body on October 4, 2023.


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