calculation of maximum assessed value (MAV) for properties with newlyconstructed, detached accessory dwelling units (ADUs). We have considered your concerns in relation to the constitutional provisions, statutes, and administrative rules governing the calculation of MAV. Prior to issuing our recent advice to the Multnomah County Assessor, we consulted with our attorneys at the Oregon Department of Justice regarding many of the issues described in your email. We know the ADU situation potentially raises broader issues regarding the consistent application of the law for other properties that have been rezoned and used consistently with the rezoning. We are starting a deliberate, formal process to address the issue. First, well meet with county assessors from around the state to determine the scope of the issue and potential problems to be addressed. After the discussion with county assessors we will hold meetings with representation from all interested parties and stakeholders. The goal will be not only to address the issues identified by the assessors but also to consider additional issues that may be identified by you and others. Any guidance that we issue at the end of that process will likely be in the form of an administrative rule. As youve pointed out, we must have a thorough process to consider all of the concerns and issues involved. At this time, we arent going to advise the Multnomah County Assessor to make any further changes to the valuation of ADUs for this tax year. As explained in our previous letter to the assessor, weve concluded that the land is affected property under current law. Property owners whose taxes have been affected by a new ADU may want to consult with a legal advisor or file a property tax appeal. Additional information regarding property tax appeals is available athttp://www.oregon.gov/DOR/programs/property/Pages/propertyappeals.aspx. Again, thank you for your correspondence sharing your concerns. We appreciate the input you have already provided and welcome your additional input during the process outlined above to provide clarity on these complex issues. Sincerely, Gary Humphrey, Administrator Property Tax Division