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IMPORTANT NOTICE:

Pursuant to ORS 21.135 and ORS 305.490(1)(a) effective October 1, 2017, the filing fee for both divisions of the Tax Court will increase from $252 to $265.​​​


NOTICE

​​​Pursuant to the Oregon Rules of Appellate Procedure 1.35(e), to serve a Notice of Appeal of a Tax Court ruling to the Oregon Supreme Court, use the following email address: tax.transcriptcoordinator@ojd.state.or.us NOTE: This email address should not be used to otherwise communicate with the Tax Court.


IMPORTANT INFORMATION:

​​​Notice: The linked Order filed on April 20, 2015, in the Regular Division of the Oregon Tax Court addresses issues regarding procedures for appeal to the Tax Court and should be considered by appealing parties; parties should also consider the Oregon Supreme Court opinion in this matter: Village at Main Street Phase II, LLC v. Dept. of Rev., 360 Or 738, 745 n 4 (2016).



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TAX COURT JUDGE
HENRY C. BREITHAUPT

Tax Court Judge Henery C. Breithaupt

WELCOME TO THE STATE OF OREGON TAX COURT

The Oregon Tax Court has exclusive jurisdiction to hear tax appeals under state laws, including personal income tax, property tax, corporation excise tax, timber tax, local budget law, and property tax limitations. The Court has two divisions: the Magistrate Division and the Regular Division.

With a few exceptions, appeals to the Tax Court are first filed in and heard by the Magistrate Division. The decision of the Magistrate can be appealed to the Regular Division.



If your electronic filing is rejected or unsuccessful, refer to TCR 9 A and UTCR 21. Those sections of the Tax Court Rules govern requests for the court to consider your documents as having been filed on the date of your first attempt.