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The Oregon Tax Court rejected an appeal by Broken Trail LLC and other property owners seeking to increase the tax valuation of their Deschutes County parcel, citing a failure to demonstrate harm or follow proper appeal procedures. The court's decision, issued Friday, upheld the county’s decision to reduce the property’s real market value from $160,000 in the previous tax year to $52,000 for 2023-24.

Appeal Rejected for Lack of Harm and Procedure

The property owners argued that they needed the higher valuation, in part, to secure a loan, but the court found their claims of harm to be speculative and unrelated to tax matters. The court noted that the owners admitted the dispute was not connected to taxes and ruled that the alleged harms were insufficient to justify changing the valuation.

The court also pointed out that the owners did not first appeal to the local property appeals board, as required, nor did they qualify for an exemption from that step. As a result, the court had no jurisdiction to consider the broader zoning or land use decisions affecting the parcel.

Rezoning and Valuation Impact

The lower valuation stemmed from the property’s rezoning from a residential to a recreational lot, a decision the court determined was outside its authority. Since the owners did not contest the rezoning in an appropriate forum before filing their tax appeal, their case was dismissed.