Oregon Church Can Add Valuation Claim to Its Tax Break Appeal

An Oregon church’s challenge to the real market value of its property can bypass the valuation appeals board because the issue is tied to the ongoing property tax exemption appeal, the state tax court ruled.

The Multnomah County assessor asked the Oregon Tax Court, Magistrate Division to toss Covenant Presbyterian Church’s valuation claim because state law requires parties to file such petitions with the property value appeals board. The court declined to do so in an unpublished order Friday.

The valuation claim isn’t an independent attempt to bypass appeals board review of an ordinary annual valuation, “but rather is a ...