Assessment Appeals

When the Board of Tax Assessors changes the value of property from the value in place for the preceding year or from the value that was returned by the taxpayer for the current year, a notice of that change must be sent to the property owner. The property owner desiring to appeal the change in value must do so within 45 days of the date of mailing of this assessment notice. The assessment appeal may be made on the basis of the taxability of the property, the value placed upon the property, or the uniformity of that value when compared to other similar properties in the county. Additionally, the appeal should not be based on any complaint about the amount of taxes levied on the property.

When a property owner files an initial appeal, the owner must declare their chosen method of appeal. The three methods of appeal are: Board of Equalization, Hearing Officer or Arbitration. More details for each of these methods is available from the Board of Tax Assessors or from the Department of Revenue's website: