Oregon Complaint (Property Tax) is a legal action whereby a property owner can challenge the assessed value of their property for tax purposes. The complaint can be filed with the Oregon Department of Revenue and must be done within 90 days of the date of the assessment. The complaint must include detailed information about the property owner's objections, the property's value, and any supporting documents. There are two types of Oregon Complaint (Property Tax): Real Market Value Complaint and Special Assessment Complaint. The Real Market Value Complaint is used to challenge the assessed value of the property based on its current market value. The Special Assessment Complaint is used to challenge the assessed value of the property based on its use for a specific purpose.