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Tax Court Home

 Contact & Location Information

Exterior of the Robertson Building

Magistrate Division Main Line
Regular Division Main Line

 Courthouse Hours
8 a.m. - noon, 1 p.m. - 5 p.m. Mon-Fri

 ADA Contact
Rocco Lieuallen
Additional ADA information

 Executive Administrator & Supervisor
Rocco Lieuallen

 Main Address
Oregon Tax Court
1241 State Street
Salem, OR 97301
Magistrate Division: floor 3R
Regular Division: floor 4R


 Mailing Address
Oregon Tax Court
1163 State Street
Salem OR 97301


Email Address

Welcome to the 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.
The Oregon Tax Court is housed in The Robertson Building, which was completed in 1996.  The Magistrate Division is located on floor 3R and the Regular Division on floor 4R.  Both divisions have secure entries.  In-person hearings are usually held on floor 4R in the Oregon Tax Court courtroom or in the Jill A. Tanner Mediation Center.

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