Skip to Main Content

 

  

NOTICE: 

As a cost saving measure, effective November 1, 2017, the Tax Court will no longer provide a computer workstation on its premises for the purpose of electronic filing.

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:

As cost-saving measures, effective October 1, 2017, the Tax Court will discontinue inclusion of cover letters with certain court-issued documents.  The court will also discontinue issuing courtesy copies of certain documents as a matter of course, where parties are represented by legal counsel.

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.




​​

 

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

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.