HomeMy WebLinkAbout2026-63-Property Value Appeals Board Recorded 3/2/2026Recorded in Deschutes County CJ2026 -63
Steve Dennison, County Clerk
Commissioners' ,journal 03/02/2026 3:35:38 PM
2026-63
Property Value Appeals Board
Convening Meeting for 2025-2026 Session
February 10, 2026 at 10:00 AM
Amber Trindle, Property Value Appeals Board Clerk, convened the session at
10:04 am in the Clerk's Vote by Mail Room.
2. Those present were: (Sign in sheet attached)
Amber Trindle, Deschutes County PVAB Clerk
Holly Veres, Deschutes County Assistant PVAB Clerk
Steve Dennison, Deschutes County Clerk
Todd Straughan, Appraisal Manager
Stephanie Marshall, Deschutes County Legal Counsel
Brian Ricker, Board Member
Mike Walker, Board Member
Matt Latimer, Board Member
Bob Horvat, Board Member
Frances Harder, Board Member (via Teams)
3. Steve Dennison, Deschutes County Clerk, welcomed the group. He gave a
special thanks to the Board for their commitment to PVAB and acknowledged the
impact they have on the community. He thanked County staff including Amber
and Holly for all their work on PVAB as well.
4. Steve administered the Oath of Office to all Board members present. (Originals
attached)
5. The Board members read and signed Secrecy Laws certificates. (Originals
attached)
6. The delegation of Legal Counsel to Deschutes County Legal Counsel for the
2025-2026 session was made by Steve Dennison, County Clerk. The letter of
delegation is recorded in the Board record. Stephanie Marshall, Legal Counsel,
will be the main contact for legal questions. (Copy of delegation letter attached)
7. Stephanie Marshall discussed conflict of interest and the Board responsibility to
announce on the record if a conflict exists. The Board can still conduct hearings
with a quorum of two members. Any conversation regarding particular petitions or
values outside of hearings is not allowed. Amber reminded the Board that
following pertinent ORSs and OARs and the PVAB Hearings Policy ensures that
every petitioner and every hearing is treated the same.
8. Amber confirmed that 6 Board members and 3 members of the Clerk's office
completed the required Department of Revenue training on January 27t" 2026.
(Copies of training certificates attached)
9. The Notice of Session was properly posted in 5 Deschutes County Public
Libraries and the Deschutes County Services Building on December 17, 2025.
Posting affidavits and the Notice of Session are part of the Deschutes County
Property Values Appeals Board records.
10. Board Chair duties will once again be rotated among Board members who wish
to chair. An updated timer will also be available, but the Board Chair is ultimately
responsible for keeping the hearings running on time. Two representatives from
the Clerk's office will be present for hearings this year. Amber asked that the
Chair be sure to let whoever is recording the hearing know when they are ready
to begin.
11. Amber asked that Board members please arrive at least 30 minutes prior to the
first scheduled hearing of the day to review documents and scripts. Board
members can arrive as early as 8 am.
12.Amber asked the Board to review last year's adjourning meeting minutes. We will
continue to start the timer after the opening script is read. All hearings will have
10 minutes between them.
13.Amber asked the Board to read and approve the 2025-2026 Hearings Policy.
Amber clarified that all evidence must be either written or verbal. Weblinks and
PowerPoint presentations will not be accepted. Bob Horvat made a motion to
approve the 2025-2026 Hearing Policy. The remaining Board members were all
in favor. A copy will be posted on the Clerk's website. (Original attached)
14. Each residential, personal property value, or penalty petitioner will be allowed 20
minutes for their hearing. Each commercial or industrial petitioner will be allowed
25 minutes for their hearing. The schedule was set on January 23, 2026. Hearing
notices were mailed January 28, 2026. Hearings will begin on Friday, February
20, 2026 and will run through Friday, February 27, 2026.
15. Todd Straughn gave the Board a stipulation percentage by year handout. He
spoke about working with the public to reach stipulations and acknowledged the
difficult job the Board has when listening to each petition.
16. Brian Ricker asked about potential unruly petitioners. Steve went over the
Security Procedures as outlined in the Hearings Policy, including emergency
evacuation and shelter in place guidelines.
17. Todd mentioned that commercial properties that have been in magistrate for a
few years could potentially be receiving an answer. A change in values due to a
magistrate ruling would create a trickle -down effect to more recent filing years.
18. The Assessor's Office Ratio Study was filed with the County Clerk on October
15, 2025 and is available for review.
The meeting adjourned at 10:50 am. Respectfully submitted, Amber Trindle and Holly
Veres
SIGN IN SHEET
CONVENING MEETING
Tuesday, February 10, 2026
Name:
Title:
PVC B�
I. (�.�Ic.
Name:
�,�
Title:
Name:
��r�� a/7, Sci,
Title:
Name-::
�?�'®�
Title:
Name:
���
Title:
Name:
Title:
Name:
Ad4 /f /0
Title:
L e Cc w? r—c�
Name:
WA L,%r
Title:
PVA j/V(-6m�3
Name: _. Title:
V�
f
Name: Title:
Title:
Name: Title:
Name: Title:
PROPERTY VALUE APPEALS BOARD
Oath of Office
(as required by ORS 309.070)
1, Peggy O'Donnell , do solemnly swear that, during
my term as a member of the
Deschutes
County Property Value Appeals Board, I
will faithfully and honestly perform the duties of my office.
Board Member
Board Member
Position
Subscribed and sworn before me this � day of February , 20 26
Property Value Appeals Board Clerk
150-303-055 (Re,01-16-24)
I,
PROPERTY VALUE APPEALS BOARD
Oath of Office
(as required by ORS 309.070)
Frances Harder
my term as a member of the
Deschutes
, do solemnly swear that, during
County Property Value Appeals Board, I
will faithfully and honestly perform the duties of my office.
i
Board/MerX6er
Board Member
Position
Subscribed and sworn before me this day of February , 20 26
C
l�
Property Value Appeals Board Clerk
150-303-055 (R- 01-16-24)
I,
PROPERTY VALUE APPEALS BOARD
Oath of Office
(as required by ORS 309.070)
11 ftaAM160 u • •
my term as a member of the
Deschutes
, do solemnly swear that, during
County Property Value Appeals Board, I
will faithfully and honestly perform the duties of my office.
A ---
Board Member
Board Member
Position
�a
Subscribed and sworn before me this , 5 day of February 20 26
4.
Property Value Appeals Board Clerk
150-303-055 (R- 01-16-24)
I,
PROPERTY VALUE APPEALS BOARD
Oath of Office
(as required by ORS 309.070)
Michael Walker
my term as a member of the
Deschutes
, do solemnly swear that, during
County Property Value Appeals Board, I
will faithfully and honestly perform the duties of my office.
Board Member
Board Membe
Position
Subscribed and sworn before me this 1&- day of February , 20 26
Property Value Appeals Board Clerk
150-303-055 (R- 01-I6-24)
I,
PROPERTY VALUE APPEALS BOARD
Oath of Office
(as required by ORS 309.070)
Matthew Latimer
my term as a member of the
Deschutes
, do solemnly swear that, during
County Property Value Appeals Board, I
will faithfully and honestly perform the duties of my office.
Subscribed and sworn before me this
150-303-055 (Rev.01-16-24)
Board Member
Position
day of February 20 26
Property Value Appeals Board Clerk
PROPERTY VALUE APPEALS BOARD
I,
my term as a member of the
Oath of Office
(as required by ORS 309.070)
Bob Horvat
Deschutes
, do solemnly swear that, during
County Property Value Appeals Board, I
will faithfully and honestly perform the duties of my office.
ft 9 OA-t-
Boar e be
Board Member
Position
Subscribed and sworn before me this day of February , 20 26
O/W"� :LA�
Property Value Appeals Board Clerk
150-303-055 (Rev.01-16-24)
PROPERTY VALUE APPEALS BOARD
I,
my term as a member of the
Oath of Office
(as required by ORS 309.070)
Brian Ricker
Deschutes
, do solemnly swear that, during
County Property Value Appeals Board, I
will faithfully and honestly perform the duties of my office.
Board Member
Board Member
Position
Subscribed and sworn before me this K) - - day of February , 20 26
Property Value Appeals Board Clerk
150-303-055 (Rev.01-16-24)
CR E G O N
ART M ENT
0 FFE R E V E N U E SECRECY LAWS CERTIFICATE
I certify that I have read the following provisions of law prohibiting disclosure of confidential
information, that they have been explained to me, that I have been furnished with a copy of
the relevant laws, and that I understand them and the penalties for violation of these laws:
Real and Personal Property Laws ORS 308.290(7)
Industrial Plants ORS 308.413
Penalties ORS 308.990(5)
PRINT Your Full Name
150-303-055 (Rev.01-16-24) 27
O R E G 0 N
DP ARTM ENT
`I0 FFE R E V E N U E SECRECY LAWS CERTIFICATE
I certify that I have read the following provisions of law prohibiting disclosure of confidential
information, that they have been explained to me, that I have been furnished with a copy of
the relevant laws, and that I understand them and the penalties for violation of these laws:
Real and Personal Property Laws ORS 308.290(7)
Industrial Plants ORS 308.413
Penalties ORS 308.990(5)
PRINT Your Full Name
Peggy O'Donnell
County Office Phone Number
Deschu s 541-388-6549
Signature Date
x
Witness Signature - Date
X -� (p / a.Od Co
150-303-055 (Rev.01-16-24) 27
�DP
O R E G O N
®ENT
0 FFE R E VTE N U E SECRECY LAWS CERTIFICATE
I certify that I have read the following provisions of law prohibiting disclosure of confidential
information, that they have been explained to me, that I have been furnished with a copy of
the relevant laws, and that I understand them and the penalties for violation of these laws:
Real and Personal Property Laws ORS 308.290(7)
Industrial Plants ORS 308.413
Penalties ORS 308.990(5)
PRINT Your Pull Name
Frances Harder
County Office Phone Number
Deschutes Z 541-388-6549
Signa re r! Date
x�z�0 - �1as a0a�
Witness Sig t/ure Date
X % �S 1�oo1
150-303-055 (Rev.01-16-24) 27
O R E G O N
®DE R E VT ENT
OE N U E SECRECY LAWS CERTIFICATE
I certify that I have read the following provisions of law prohibiting disclosure of confidential
information, that they have been explained to me, that I have been furnished with a copy of
the relevant laws, and that I understand them and the penalties for violation of these laws:
Real and Personal Property Laws ORS 308.290(7)
Industrial Plants ORS 308.413
Penalties ORS 308.990(5)
PRINT Your Pull Name
Brian Ricker
County Office Phone Number
Deschutes 541-388-6549
Signature �� ,. ,,�'i Date
x��°
Witness Si nature Date
x "-? 110 I 0a c�
150-303-055 (Rev.01-16-24) 27
O R E G O N
�IE R E VT MENT
0 FFE N U E SECRECY LAWS CERTIFICATE
I certify that I have read the following provisions of law prohibiting disclosure of confidential
information, that they have been explained to me, that I have been furnished with a copy of
the relevant laws, and that I understand them and the penalties for violation of these laws:
Real and Personal Property Laws ORS 308.290(7)
Industrial Plants ORS 308.413
Penalties ORS 308.990(5)
PRINT Your Full Name
7.1Me■ O r . I
County Office Phone Number
Deschutes 541-388-6549
Signature Date
X
fA
Witness Sig ature n — Date
X 0l1►,u X A, t4A�,,� P h o
150-303-055 (Rev.01-16-24) 27
O R E G O N
DP A7 �'W 0 FE R E VTE N U E SECRECY LAWS CERTIFICATE
I certify that I have read the following provisions of law prohibiting disclosure of confidential
information, that they have been explained to me, that I have been furnished with a copy of
the relevant laws, and that I understand them and the penalties for violation of these laws:
Real and Personal Property Laws ORS 308.290(7)
Industrial Plants ORS 308.413
Penalties ORS 308.990(5)
PRINT Your Full Name
Matthew Latimer
150-303-055 (Re, 01-16-24) 27
O R E G O N
MENT
�I' O F R E VTE N U E SECRECY LAWS CERTIFICATE
I certify that I have read the following provisions of law prohibiting disclosure of confidential
information, that they have been explained to me, that I have been furnished with a copy of
the relevant laws, and that I understand them and the penalties for violation of these laws:
Real and Personal Property Laws ORS 308.290(7)
Industrial Plants ORS 308.413
Penalties ORS 308.990(5)
PRINT Your Full Name
Michael Walker
150-303-055 (Re,01-16-24) 27
E S ctD
.a
u A .A -C
County Clerk
December 15, 2025
Deschutes County Legal Counsel
1300 NW Wall Street
Bend, OR 97703
Pursuant to ORS 309.024, I, Steve Dennison, Deschutes County Clerk, do
hereby delegate Deschutes County Legal Counsel as legal advisor of the
Deschutes County Property Value Appeals Board for the 2025-2026
Session.
"ORS 309.024 Record of proceedings; clerk; legal advisor; appraiser
assistance..... The district attorney or the county counsel, at the discretion
of the county clerk, shall be the legal advisor of the board unless there is a
potential conflict of interest in the district attorney or county counsel
serving as the legal advisor. If there is a potential conflict of interest, the
county clerk may appoint independent counsel to serve as the legal
advisor of the board. The legal advisor of the board, or the legal advisor's
deputy, may attend all sessions of the board...."
ber 15. 2025
SteJe'6ennison Date
Deschutes County Clerk
1300 \i1N Wall Street Suite 202 i 00 -Box 6005 Bend, Oregon 97708-6005
(541) 388-6547 • elections@deschutescounty.goV 1 (541 ) 388-6549 - recording@deschi!tescouety.gov
VVINW.OE'sChUteSCOU'?Ly.goV/C (Prk
v
N
r-%
w
1.�
h
V J
�
I�✓
I�
l i
r W
~J
V
V l
O
74-
J�
Oy; )•
r
r
v q
6
�wnd
ST,q�
On »
W »
R
»*
t
»»1�IRRR»
O
ilk
ti
C
r
Ir
� r°rt
rD
rD
It P7'
n
5
` 5TA
T
�,'� *rtrrrtrt rrr
a ~ * O
b:
t0 *
rrt �**rrtrrtr*
N O'��
w
ti
P�
O �
o
w
r�
r% T
f"-}- Yrrrrr.rtr L�
h•� rrt ; � `,
1�
rranni r
W Y
r
Yr
YY YtYYtr
N O'��
C
�
�
..
.w
C
N
F�
Vr ^J
v 1
rwM •
O
ram-+ .
(r�
W
H
5 T'4 �.
r
l/oci
V� rt
rt
rrt
�
rt rt""*rtwwrt*
N O'��
O
ES
2
Deschutes County
Property Value Appeals Board (PVAB)
2025-2026 Hearings Policy
Conflict of Interest:
t
Members of the Deschutes County Property Value Appeals Board (PVAB) are required to declare any
potential or actual conflicts of interest in accordance with ORS Chapter 244, prior to the consideration
of any petitions before the Board.
Board members with an actual conflict of interest must refrain from discussing or debating the petition
and are prohibited from voting on the property value unless their vote is essential to achieve a
quorum.
The PVAB Clerk is responsible for attending all Board meetings and recording minutes. Meeting
minutes will be maintained in written format, while hearing minutes will be kept both in audio/visual
format as well as a brief written summary.
Hearing Scheduling:
Deschutes County Property Value Appeals Board policy dictates that hearings scheduled for a
specific date and time will occur as scheduled, with exceptions as follows:
1. One rescheduling request by the petitioner may be granted if a mutually acceptable date and
time can be arranged with the PVAB Clerk. The petitioner must contact the PVAB Clerk to
request a change prior to the scheduled hearing date.
2. Hearings for petitions where neither the petitioner nor their representative wish to attend may
be heard at any time on the scheduled date.
The authority to schedule, reschedule, or deny rescheduling requests for Deschutes County property
value appeals hearings is delegated to the PVAB Clerk.
A quorum is achieved with two of three Board members. If a quorum cannot meet as planned due to
weather conditions or service disruptions, scheduled hearings will be rescheduled, and petitioners
1300 NW Wall Street Suite 202 1 PO Box 6005 Bend, Oregon 97708-6005
(541)388-6547 • elections@deschutescounty.gov 1 (541) 388-6549 • recording@deschutescounty.gov
www.deschutescounty.gov/clerk
notified. Meeting cancellations will be decided by the Deschutes County Clerk and PVAB Clerk.
Notification to petitioners will use all available means.
Late Filed Petitions:
Petitioners who file petitions after the deadline or with a department other than the Clerk's office will
receive notification via letter. Petitions delivered to another county department but received by the
Clerk's office before the filing deadline are considered timely. Petitions received after the deadline,
whether delivered by mail or in person, will be considered untimely. Petitions mailed with a postmark
after the deadline are likewise untimely. A hearing will be scheduled for each petition, allowing the
petitioner to prove timely filing through evidence of deposit with the United States Postal Service or a
private carrier. If the Board finds the petition was filed timely based on evidence, the petition will be
heard on its merits.
Security Procedure:
In the event of an unruly petitioner, the Board Chair will ask the petitioner to follow the hearing
procedures set forth in this policy. If the petitioner remains unruly, the Board Chair will stop the
hearing and request that the petitioner leave, advising them that their copy of the Board Order will be
mailed the next working day. A phone is available in the conference room for 911 calls, and a panic
button is located on the PVAB Clerk's desk for notifying law enforcement.
If hearing guidelines or Department of Revenue rules are not followed, the Board Chair or PVAB
Clerk will call a brief recess, during which non -compliant individuals may be asked to leave, allowing
the hearing to continue.
In emergencies, all attendees will evacuate together to the west parking lot to await instructions from
the security committee. If sheltering in place is required, all individuals will remain in the conference
room, against the interior wall, with shades down and doors locked until further notice.
Petitioner Presentations:
Residential hearings will be scheduled for up to twenty (20) minutes. Commercial and industrial
hearings will be scheduled for up to twenty-five (25) minutes. Hearings for multiple petitions with the
same value and evidence are scheduled at the PVAB Clerk's discretion.
The PVAB Chairperson may extend the presentation period by no more than 5 minutes if the Chair
feels the Board will benefit from such an extension and the schedule allows.
Witnesses:
Witnesses are allowed in all hearings except those concerning personal property or where neither the
petitioner nor their representative is present. Virtual witnesses must attend with the petitioner or
representative. Witnesses will not be sworn in and can present evidence only, without arguing the
case.
Observers:
Observers such as the public, media and videographers are allowed to attend PVAB public meetings.
Videographers will be asked to remain within the area designated for Elections observers. Other
observers should use designated areas and are not allowed to participate in Board discussions.
Hearing Procedures:
1. Property values, not taxes, are the subject of the hearing.
2. The petitioner will have up to five (5) minutes to present information showing that property
values should be adjusted. Evidence may be in written and/or verbal format only.
Electronic evidence such as web links and PowerPoint presentations will not be accepted.
3. The Assessor or Assessor's representative will have up to five (5) minutes to present their
evidence to the Board.
4. The Board will have ten (10) minutes to question the petitioner and the Assessor for
residential properties and fifteen (15) minutes for commercial and industrial properties.
5. All materials/exhibits presented by the petitioner and Assessor must be left with the Board.
6. After the Board has voted, there will be no further deliberation. Petitioners will be informed
of further appeal rights beyond PVAB as applicable.
Telephone and Virtual Hearings:
Petitioners may appear in person, by telephone, or virtually on Microsoft Teams. Petitioners
appearing in person must bring 5 extra copies of additional evidence to their scheduled hearing if the
evidence has not previously been submitted. Petitioners appearing by telephone or virtually
must provide 5 physical copies of any additional written evidence (including maps, photos, etc.) to
the PVAB clerk no later than 8:00 a.m. the morning of their scheduled hearing. Petitioners must
bring this written evidence or have it delivered by courier to the County Clerk's Office in the
Deschutes Service Building, 1300 NW Wall Street, Suite 202, Bend. Written evidence and
screenshots held up to the camera during the hearing will not be considered evidence per public
records retention schedule OAR 166-150-0040.
Petitioners choosing the telephone option must notify the PVAB clerk no later than 48 hours prior to
their scheduled hearing. Petitioners appearing virtually will be provided a link on our website
https://www.deschutescounty.gov/clerk/page/hearings-schedule to attend their hearing.
PVAB Board Appraiser:
Hiring a Board Appraiser is optional. If needed, the County Clerk will decide on employing an
appraiser at an hourly rate.
Split Decisions:
In cases of a split decision with only two Board members present, the Board members will sustain the
value as no relief can be granted without a majority vote. Petitioners may appeal to the Magistrate
Division of the Oregon Tax Court.
Delivery of Orders:
Orders and appeal rights will be mailed the day after being signed by the Board. A daily Affidavit of
Mailing, signed by the County Clerk before a notary, will be kept in the Board record.
Clerical Errors:
The Deschutes County Property Value Appeals Board hereby authorizes the PVAB Clerk to correct
clerical errors in orders. Any other corrections or clarification will require the return of the Board
members who were present at the hearing.
Accommodations for Persons with Disabilities:
The Board is committed to providing necessary accommodations for petitioners with disabilities.
Specific arrangements should be coordinated with the PVAB Clerk at least 48 hours before the
hearing.
All hearing notice correspondence with petitioners will include the following information:
Deschutes County encourages persons with disabilities to participate in all programs and activities.
This event/location is accessible to people with disabilities. If you need accommodations to make
participation possible, please call Amber Trindle at 541-322-7188 or send an email to PVAB-
Appeals@deschutes.org.
Board Member Approval:
This policy was approved by the Deschutes County Property Value Appeals Board Members at the
convening meeting February 10, 2026 and becomes effective immediately.