The Oregon Tax Court has dismissed a property tax appeal filed by Jerry Linstrom against the Lincoln County Assessor. The court ruled that Linstrom did not provide sufficient evidence to support his claim that the assessed value of his property was too high. This decision affects Linstrom's property located along the Siletz River, which he believed was overvalued at $111,810 for the 2025-26 tax roll.
The case, identified as TC-MD 260092G, highlights the importance of providing adequate evidence when challenging property tax assessments. Linstrom had requested that the court reduce the assessed value of his undeveloped land to $61,188, but the court found his arguments and evidence lacking.
Background
Jerry Linstrom is the plaintiff in this case, appealing the assessed value of his property identified as Account Number R61258. The property is described as undeveloped land along the Siletz River, which includes a shed, a fence, and a dock with a walkway and ramp. The Lincoln County Assessor, represented by appraiser Nicholas Kolen, maintained the property’s assessed value at $111,810.
In his appeal, Linstrom claimed that the county made several errors in its assessment, including the classification of his property as “residential” instead of “riverfront.” He also alleged inaccuracies regarding the potential for septic approval and discrepancies in the square footage of the property. Linstrom appeared in court without legal representation, known as appearing pro se.
The Ruling
After Linstrom presented his case, the Lincoln County Assessor moved to dismiss the appeal, arguing that Linstrom had not provided sufficient evidence to support his claim. The court granted this motion, stating, “Because no evidence of market value was adduced at trial, dismissal under TCR 60 is appropriate.” The ruling was made by Magistrate Poul F. Lundgren.
The court explained that while Linstrom attempted to use a “cost approach” to determine the value of his property, he failed to provide market evidence to support his calculations. The court noted that simply criticizing the county's assessment was not enough; Linstrom needed to present competent evidence of the real market value of his property. The court emphasized, “Taxpayers must provide competent evidence of the [real market value] of their property.”
Impact
This ruling underscores the necessity for property owners to present solid evidence when disputing tax assessments. Without strong evidence, claims can be dismissed, as seen in this case. The decision serves as a reminder to taxpayers that they cannot rely solely on their assertions or perceived errors in county records; they must substantiate their claims with credible evidence.
The outcome of this case may influence future property tax appeals in Oregon. Taxpayers seeking to challenge their property assessments will need to ensure they have adequate documentation and evidence to support their claims to avoid dismissal.
What's Next
Linstrom has the option to appeal the court's decision by filing a complaint in the Regular Division of the Oregon Tax Court. He must do so within 60 days of the ruling if he wishes to contest the dismissal further.