The assessment notice you receive in January of each year contains instructions and deadline dates for appeals to the Department of Real Estate Valuation. If you do not receive a notice due to no change in assessment the dates to appeal can be found on the City of Salem Real Estate Department website and in the local paper. Appeals to the Real Estate Department last until the end of January and the deadline to appeal to the Board of Equalization is mid-February. The Board of Equalization will meet in early April in order to allow 45 days between the deadline to appeal to the board and when they meet in order to satisfy state statute.
The real estate department will provide copies of all assessment records pertaining to the assessor's determination of fair market value at the owner's or owner's authorized agent's request.
You must file an appeal before the deadlines to make a valid appeal.