McAlexander v. Lane County Assessor

I'! THE OREGON TAX CO CRT MAGISTRATE DNIS!Ol\ 12.

Property Tax MARIL Yl\ J. MCALEXA'IDER, ) ) Plaintiff, ) TC-MD 111129D ) • :cc ~ - ; ,,; - ·--:::---, ) ·:,;•' -.1 ) LA'IE COUNTY ASSESSOR, ) 40 R O6 2012 ) Defendant ) ) and ) ) DEPARTMEKT OF REVENUE, ) State of Oregon, ) ) Defendant-Intervenor. ) DECISIO'I

Plaintiff appeals Defendant-Intervenor's Notice of Account Inactivation. dated September 26, 2011, stating that it was inactivating Plaintiffs account because "the real market value of [her] property· exceeds the limit for [her] county[,]" resulting in disqualification from Plaintiffs continued eligibility for the Senior and Disabled Property Tax Deferral program.

In its Ans,:ver, filed January 18, 2012, Defendant-Intervenor stated: "The 2011 Legislature passed HB 2543, v;,rhich changed the eligibility criteria for property tax deferral. One of the changes limits the Yalue of the home eligible for defen-al based on a formula that takes into account the median county RMV [real market yaJue] and the number of years the taxpayer has ovmed and lived on the property. This amendment to ORS 311.670(2) includes the follmving provision: "'~otwithstanding subsection (1) of this section, a homestead is not eligible for deferral under ORS 311.666 to 311.701 if the real market value of the homestead entered on the last certified assessment and tax roll is equal to or greater than . ..

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DECISIO'I TC-:V!D 111129D 1 "(a) 100 percent of the county median R.\lV if, as of April 15 of the year in which a claim is filed, the taxpayers have continuously owned and lived in the homestead for at least five years but less than seven years.' "ORS 311.666(1) was amended to define 'County Median R.MV' as: "' ... the median real market value entered on the last certified assessment and tax roll for all residential improved properties in the county in which the [] homestead is located.' "Each county provided the Department of Revenue their 'County median RMV' as listed on the 2010 Assessment & Tax Roll, which was the last certified assessment and tax roll at the time applicationirece11ification.

"Plaintiff's home is located in Lane County. Lane County's median Rlv1V for 2010 is $193,008. Since plaintiff certified she has owned and liYed in the home for 6 years, the value of the home is limited to S193,008 (l00S--0 of$193,008).

The RMV of the home, as listed on the 2010 tax roll, \Vas S295,602." ''This inactivation is for the year 2010 fonvard and does not affect the status of pre\i.ously defe1Ted_~ax ~-o~nts '' (Def-Int's Ans at 1-2) (emphasis in original).

In the requested relief section of her Complaint, Plaintiff wrote: "\Vhat is the value?

Enclosed copies of value in my area." Plaintiffs "enclosed copies" were for sale listings of various homes, ranging in price from S215,000 to 5320,000. Kone of the listing prices \vere equal to or less than Lane County's median real market value of$193,008. None of the individual property listings \Yere adjusted to the January 1, 2010, assessment date or for other differences such as gross living area, number of bedrooms and bathrooms, location, lot size and other amenities, bet\veen Plaintiffs property and the properties listed for sale. The court has no evidence that the properties listed for sale are comparable to the subject property. Because Plaintiff failed to submit any evidence that her property, as of January 1, 2010, had a real market value equal to or less than Lane County's median real market value ofS193,008, Plaintiff's appeal is denied. Now, therefore, i i i

DECISIO'\I TC-MD 111129D 2 IT IS THE DECISION OF THIS COURT that Plaintiffs appeal is denied.

Dated this_ day of April 2012.

JILL A. T Al\l\ER PRESIDING MAGISTRATE

Ifyou want to appeal this Decision,file a Complaint in the Regular Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR 97301-2563; or by hand delive,y to: Fourth Floor, 1241 State Street, Salem, OR. Your Complaint must be submitted within 60 days after the date of the Decision or this Decision becomes final and cannot be changed.

This document was signed by Presiding Jlilagistrate Jill A. Tanner on April 6, 2012. The Court filed and entered this document on April 6, 2012.

DECISION TC-MD 111129D 3