Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Oregon, property tax is assessed on real property, which includes land and the structures on it. The tax is based on the assessed value of the property, which is determined by county assessors. The revenue from property taxes is used to fund local services such as schools, law enforcement, fire protection, and infrastructure maintenance. Property owners in Oregon have the right to appeal the assessed value of their property if they believe it is incorrect. This appeal must be filed with the local county Board of Property Tax Appeals (BOPTA). The appeal process typically begins by filing a petition with the BOPTA after the property owner receives a tax statement, usually in the fall. If the property owner is not satisfied with the decision of the BOPTA, they may further appeal to the Oregon Tax Court. It is important for property owners to be aware of the deadlines for filing appeals, as missing these deadlines can result in the loss of the right to challenge the assessment for that tax year.