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Tax Court Home

 Contact & Location Information

Exterior of the Robertson Building

Magistrate Division Main Line
Fax: 503-986-4507

Regular Division Main Line
Fax: 503-986-5507

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

 ADA Contact
Rocco Lieuallen
Additional ADA information

 Tax Court Administrator
Rocco Lieuallen

 Physical Address - Do not send filings or other mail here:

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

We're on Twitter!  Follow us at: @CourtTax

Welcome to the Oregon Tax Court

The Oregon Tax Court is part of the Oregon Judicial Department.  It is a statewide court and 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 Tax 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. Magistrate Division decisions can be appealed to the Regular Division.  Regular Division decisions may be appealed directly to the Oregon Supreme Court.  The court is independent from the executive and legislative branches of state government.  The court is not a part of the Oregon Department of Revenue, which is often a statutory defendant in Tax Court cases.
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.

Oregon Tax Court Mission Statement

As part of the independent judicial branch of government, the Tax Court's mission is:
  • To impartially resolve disputes between taxpayers and tax administrators;
  • To accurately apply Oregon law in written decisions for the guidance of the public; and
  • To make its services accessible to all.

FAQs and Handbook for Litigants

Oregon Tax Court Stakeholders

The court’s stakeholders are comprised of citizens, agencies and groups that have regular contact with the court and its services.

If you would like to receive updates from the court regarding its annual stakeholder meeting, new user orientation, and other topics, send your email address to: to be included on the stakeholder list.