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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 court's rule making process, the court regularly accepts proposals from the public for rule revisions.  For the current cycle, proposals should be submitted to the court by February 25, 2018 .

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.

 

 

 

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TAX COURT JUDGE
ROBERT T. MANICKE

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.