Board of Property Tax Appeals

The Board of Property Tax Appeals reviews petitions from property owners who seek to appeal the assessed real market value of their property.

In Oregon, property taxes are assessed against real property, machinery, equipment, manufactured structures, business personal property, and floating property. Columbia County uses an “ad valorem” tax system in which property taxes are based on the value the County Assessor establishes for the property.

The Board of Property Tax Appeals (BOPTA) is made up of three volunteer citizens of the county; they are not government officials. BOPTA members are selected by the County Clerk and appointed by the Board of Commissioners.

Property Tax statements are mailed no later than October 25 every year. If you disagree with the value on your tax bill for the current year beginning January 1 (which would be 10 months before receiving your tax bill), you can file an appeal with the Columbia County Clerk’s office. The deadline to file an appeal is December 31 or the next business day if December 31 falls on a weekend or holiday.

If you have questions about your values, contact the Columbia County Assessors office. Staff will assist you in understanding the basis for your value(s) and/or you may request a formal review.  A request for formal review must be submitted to the Columbia County Assessor’s office by the first Friday in December.

You may choose to submit a Board of Property Tax Appeal in conjunction with the Assessor's formal review in order to maintain your appeal rights.

Board of Property Tax appeal filing information

Please read the filing information from the Oregon Department of Revenue to understand the process of appealing your property taxes. Before you file an appeal, please contact the Columbia County Assessor's Office for more information about how your property value was determined. Our appraisers will help you understand your value and if it should be adjusted.

BOPTA filing forms:

 BOPTA Session for 2024:  

 2024 Public Notice of BOPTA Session

Hearings take place on or after the first Monday of February through April 15 of each year. 

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St. Helens,

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