Or. Admin. Code § 150-309-0030 - Limitations on Increase in Value by Property Value Appeals Board

1) For purposes of this rule;

(a) "Property tax account" means the administrative division of property used by the assessor for listing the property on the assessment roll.

(b) "Unit of property" is as defined within ORS 310.160(1).

(2) The property value appeals board (PVAB) lacks jurisdiction under ORS 309.026 to increase the total real market value (RMV), the total specially assessed value (SAV), the maximum assessed value (MAV), or assessed value (AV) of property because the statute specifies that PVAB may only hear petitions to reduce the value of property.

(3) When PVAB receives a petition requesting an increase in the value of property, the board must act on the petition in the following manner:

(a) When PVAB receives a petition requesting an increase or resulting in an increase in the total RMV, SAV, MAV or AV of property in a property tax account or accounts constituting a unit of property, the board must dismiss the petition for lack of jurisdiction.

(b) When PVAB receives a petition requesting an increase in the RMV of one or more components of a property tax account or accounts constituting a unit of property, the board may increase that component provided the change does not result in an increase to the total RMV, SAV, MAV, or AV of the property in the tax account, or unit of property.

(4) When PVAB receives a petition requesting a reduction in the value of property, the board must act on the petition in the following manner:

(a) When PVAB receives a petition requesting a reduction in total RMV that does not specify a reduction in value of one or more components of a property tax account or accounts that constitute a unit of property, the board may increase or decrease any or all components, provided the net result sustains or reduces the total RMV, SAV, MAV or AV of the property in the property tax account or unit of property.

(b) When PVAB receives a petition requesting a reduction in the RMV of one or more components of a property tax account or accounts that constitute a unit of property and no change to other component(s), or the petition is silent as to the requested value of the other components, at the request of the Assessor's Office, the board may act on any or all components of the tax account or unit of property, or both.

(5) This rule is effective January 1, 2016.

Notes

Or. Admin. Code § 150-309-0030

RD 9-1989, f. 12-18-89, cert. ef. 12-31-89; RD 8-1992, f. 12-29-92, cert. ef. 12-31-92, Renumbered from 150-309.026(2)(e); RD 8-1992, f. 12-29-92, cert. ef. 12-31-92; RD 9-1997, f. & cert. ef. 12-31-97; Renumbered from 150-309.026(2), REV 5-2004, f. 7-30-04, cert. ef. 7-31-04; REV 9-2006, f. 12-27-06, cert. ef. 1-1-07; REV 6-2009, f. & cert. ef. 7-31-09; Renumbered from 150-309.026(2)-(A), REV 4-2015, f. 12-23-15, cert. ef. 1-1-16; Renumbered from 150-309.026-(A), REV 26-2016, f. 8-12-16, cert. ef. 9/1/2016; REV 22-2024, minor correction filed 06/25/2024, effective 6/25/2024

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 309.026