Shatzer v. Department of Revenue

The Department of Revenue (the department) appeals a decision of the Oregon Tax Court granting taxpayers’ motion for summary judgment. The Tax Court concluded that Article XI, section lib, of the Oregon Constitution 1 (section lib), a voter-approved property tax limitation, requires that the assessed value of taxpayers’ property reflect changes in the condition of the property that occur after July 1. Shatzer v. Dept. of Rev., 13 OTR 436, 440-41 (1996). We affirm.

The subject property is taxpayers’ personal residence. The assessed value of the property on July 1, 1993, was $198,500, with…