AppealFiling

How to file an appeal with the Oregon Tax Court

Magistrate Division of the Oregon Tax Court (most cases start here):

1. Select the appropriate type of complaint form (according to the type of tax and which tax authority assessed it) and then complete the form:
• Tax Court forms
  
• Select Property Tax, State Income Tax (Department of Revenue), or Local Income Tax complaint form.
• If you are a business or entity or if you want to be represented by anyone other than an Oregon attorney, you will also need to complete an Authorization to Represent form.  (Individuals may represent themselves in the Tax Court.)
2. Attach the notice you are appealing (PVAB order, Notice of Assessment from the Department of Revenue, property tax statement, etc.)
3. Pay the filing fee
• If you cannot afford the filing fee, you may apply for a fee waiver or deferral.  The application form
4. File your completed complaint form, a copy of the notice you are disputing, and filing fee (or fee waiver application) through one of the following avenues:
• File online using the Oregon Judicial Department's free E-file system (If you choose this option, you can pay your filing fee with a credit or debit card online.)  [E-file Your Documents button]
  
  
• Mail your appeal documents to this address:
  
  Oregon Tax Court
  1163 State Street
  Salem, OR 97301-2563
  
  
• Bring your appeal documents to the Oregon Tax Court office:
  
  [Physical Address – Do not send filings or other mail here:]
  1241 State Street, Floor 3R
  Salem, OR 97301

Regular Division of the Oregon Tax Court (where you appeal a Magistrate Division decision):

1. Complete a complaint form or submit an original written complaint
• Tax Court forms
2. Attach a copy of the magistrate's decision
3. Attach any additional attachments
4. Pay the filing fee
• If you cannot afford the filing fee, you may apply for a fee waiver or deferral. The application form

For additional instructions and FAQs, reference the Handbook for Litigants.

Please contact the Oregon Tax Court with questions regarding the filing process.