Board of Property Tax Appeals (BOPTA)

Petition forms for appealing the value of your property to the Lane County Board of Property Tax Appeals are posted below.

Real Property Petition Form and Instructions - use this form to request a reduction in the value of your home, manufactured structure, land, buildings, or industrial machinery and equipment.

Personal Property Petition Form and Instructions - use this form to appeal the value of your business personal property or floating property.

Petition for Waiver of Late Filing Penalty - use this form to appeal the penalty assessed for the late filing of an industrial or real property return.

Authorization to Represent Form - use this form to appoint another person to represent you before the Board of Property Tax Appeals.

How to File Your Petition

1.  Complete and sign the petition form.  Be sure to include evidence that supports your valuation of the property.

2.  Enclose a check for the filing fee made out to the Lane County Board of Property Tax Appeals.  The filing fee is $35 per tax account appealed.

3.  Mail your petition, evidence and check to:

     Lane County Deeds and Records
    125 E 8th Ave
    Eugene OR 97401

The deadline for filing an appeal is January 3, 2022

Hearings for petitioners who file by the deadline will begin in February 2022.

Appointing Board Order


Hears petitions for reduction of assessed, specially assessed, and real market values of property, and considers applications to excuse liability for penalties.

The Board of Property Tax Appeals is a Mandated Special Board. Mandated Special Boards and Committees consist of a group of citizens appointed pursuant to statute and charged with certain independent decision-making and other responsibilities over a certain area of County government. (Lane Manual 3.505). Applicants may be asked to undergo an interview process.


Variable between the first Monday in February and April 15 of each year.


Three-member board is selected by the County Clerk from a pool of members appointed by the Board of Commissioners, per ORS 309.067 (see Lane Manual 3.560 for details).

Note: You may submit an application at any time. Applications are kept for 12 months from the date the application is received and will be considered should a vacancy occur within that time frame Applications are also available in the Board of Commissioners office, Public Service Building, 125 E. 8th

Membership Term

The term of each member of a county board of property tax appeals begins on the date of appointment and ends on the June 30 next following appointment, or when the member resigns or is replaced, whichever occurs first.
Board of Property Tax Appeals (BOPTA)
125 East 8th Ave
Eugene, OR 97401
541-682-3330 FAX

9:00am - Noon
1:00pm - 4:00pm
Monday - Friday

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