CAROL VOGT LAVINE, LLC


Property Tax
Individual and Business Income Tax


10824 Oak Street, #155
Milwaukie, OR 97222

PRACTICE AREAS

PROPERTY TAX
Carol Lavine advises and represents clients on various property taxes issues before county assessors and boards of property tax assessment, the Oregon Department of Revenue and in the Oregon Tax Court. While the Oregon Constitution generally limits the increase in the maximum assessed value (MAV) of real property to no more than 3 percent per year, there are exceptions to the limitation, including the addition of a new structure, major improvements or expansion of an existing structure and property disqualified from exemption, partial exemption or special assessment.

Property taxes are generally based on the assessed value (AV) of the property. If the AV on your property tax statement is more than 3 percent higher than the previous year's AV, you may have grounds to appeal the "excess" value.

Exemptions, "special assessment" and deferred property taxation are also available in some circumstances. If you are a nonprofit corporation, farmer, veteran or surviving spouse of a veteran or are in the process of constructing a commercial building, you may be entitled to partial or complete exemption, deferral or special assessment of taxes on your real or personal property. Get in touch with Carol to see if you qualify for one of these special programs. Carol always seeks to resolve tax issues informally and early in the appeal process to minimize litigation costs and fees and to provide certainty to property owners at the earliest opportunity. However, if litigation becomes necessary, Carol has extensive experience representing individuals and businesses in the Oregon Tax Court.

INDIVIDUAL AND BUSINESS INCOME TAXES
Carol Lavine represents individuals, domestic corporations and corporations doing business in multiple jurisdictions on state, local and federal income and excise tax matters. Carol draws on her experience as an Oregon Department of Revenue hearings officer and 20+ years of private practice to represent clients during audits, administrative appeals, in the Oregon Tax Court and with collection matters. She has served as local counsel to many non-Oregon companies doing business in Oregon. Carol's goal is to resolve issues through negotiation and informal discussions. If necessary, she is prepared to follow formal appeal processes, both administrative and in the Oregon courts. In addition to current tax periods, Carol strives to achieve results that will also provide certainty for businesses for future tax years.