Oregon Complaint (Property Tax) is a legal document used to challenge a county’s assessment of property tax. It is available to all property owners who disagree with their property’s assessed value and/or classification. The complaint must be filed with the Oregon Department of Revenue within 90 days of the date the county issues its assessment (usually May 15th). The most common type of Oregon Complaint (Property Tax) is a Residential Complaint, which is used when a homeowner disagrees with the value, classification, or exemption of their residential property. Other types of Oregon Complaint (Property Tax) include Commercial Complaints, Agricultural Complaints, and Timber Complaints. A Commercial Complaint is used for non-residential properties such as industrial, commercial, or multi-family dwellings. An Agricultural Complaint is used for farmland, orchards, and other agricultural properties. A Timber Complaint is used for timberland and other timber related properties.