Real Property Appeals Process
2019 Reassessment Info Notice of Value forms were mailed to property owners on May 1, 2019, indicating your 2019 and 2020 value. To get more info on your property, please use our online property search.
For tax years 2019 and 2020, the county assessor is required by law to appraise all real property at a June 30, 2018 level of value. Notices of Valuation reflecting the 2019 values were sent to owners of real property by May 1. Through June 3rd, owners of real property could protest the value or the classification established by the assessor. This protest period provides an opportunity for taxpayers to inform the assessor of errors in classification, property description, or other discrepancies that may result in a reduction in value or a change in classification.
Protests to the assessor must have been postmarked or delivered by June 3. The assessor will make decisions concerning protests and mail written Notices of Determination on or before the last working day in June. If you are satisfied with the assessor’s determination, the tax bill you receive next January will be based on the value and classification reflected on the Notice of Determination.
If you disagree with the assessor's decision, you may file an appeal with the county board of equalization. An appeal to the county board of equalization must be postmarked or hand-delivered no later than July 15. The county board will notify you by mail of the hearing date, time, and place where you may present evidence to substantiate your case.
Evidence includes documentation such as the sale prices of comparable properties that sold between July 1, 2013 and June 30, 2018. The county board will conclude hearings and render decisions by August 5. The county board must mail decisions within five business days of the date of its decision. If you are satisfied with the county board’s decision, the tax bill you receive next January will be based on the valuation and classification reflected in the county board’s decision.
If you disagree with the action of the county board, you may file an appeal with the State Board of Assessment Appeals or the district court, or you may request a binding arbitration hearing. Your appeal must be made within 30 days of the date of the county board’s mailed decision.
The value shown on your Notice of Value will affect the amount of your tax bill the following January. In order to protest your real property value, you must have done so in writing no later than June 3rd. We recommend using the the form printed on the back with your Notice of Valuation or submit the following information:
- Sequence # of your property (same as parcel #)
- Address and/or legal description of your property
- Your estimate of the property's value as of June 30, 2016. Do not separate the value of land and structures. Only the total property value can be appealed. Keep in mind that a lack of market activity (sales) is not a basis for lowering property value.
- Choose the best 3 or more comparable sales and explain your reason for requesting a review. You may utilize the sales lists on the assessor's web page.
- The property owner's name and signature
- For non-residential properties, information about income and construction cost is also needed.
Real property is reappraised by the Assessor’s Office every odd numbered year. The value determined by the assessor for the year of reappraisal is generally used for the intervening year also. The actual value of real property is based on its value as of the appraisal date, which is June 30 of the year prior to the reappraisal year.
The assessor is required to send a Notice of Valuation to property owners by May 1 of each reappraisal year (odd numbered years) for real property. During intervening years (even numbered years), only those real properties increasing in value from the previous year will receive a Notice of Valuation. The notice describes the property you own, gives the actual value for both the prior and current year, and provides an opportunity for you to present your objection to the assessor.
The deadlines for appeal are statutory and enforced. If you feel the value the assessor has placed on your property is incorrect, you may wish to file an appeal.
An assessment appeal is not a complaint about higher taxes. It is an attempt to demonstrate that your property's estimated market value is inaccurate. You have the right to appeal your property value or its classification.