Property Taxes – Appeals
Considering an appeal
Property owners can usually come fairly close in estimating what their property is worth on the open market. If you feel that your property has been incorrectly valued, you can schedule an appointment with the assessor’s office prior to filing an appeal. We’ll be happy to review the property information with you and explain how your value was determined.
The basis of an appeal
If you continue to feel that the value placed on your property is in error, you should base your appeal on one of the following areas:
- Taxability – Is the property taxable, or does it qualify for exempt status? [see below: How do you qualify for exemptions?].
- Uniformity – How does the property value compare with the value of similar properties?
- Value – Is your property valued at a fair market value?
The appeal process
An appeal must be filed IN WRITING at the Tax Assessor’s offices [address above] within 45 DAYS of the DATE OF THE NOTICE. Late appeals are invalid and will not be considered.
Levels of appeal
- Board of Assessors – When you file an appeal, it is is reviewed by the Board of Assessors and a decision is made whether a change in valuation is warranted. The Board then informs you of the decision in writing in the form of a 21 day notice. You may either accept the decision and terminate the appeal, or initiate an appeal to the Board of Equalization or Arbitration.
- The Board of Equalization or Arbitration – The Board of Equalization or Arbitration is an independent, three person board appointed by the Grand Jury specifically to hear unresolved appeals from taxpayers. After hearing both the assessor’s and the taxpayer’s positions, the Board renders a decision on the valuation.
- Superior Court – If either party disagrees with the decision of the Board of Equalization, they may proceed to the next level of appeal – the Superior Court.