General Tax Information

Appeals Process for Real Property Assessments

The reassessment notices are mailed out prior to the beginning of the inspection period, annually. If the property owner wishes to discuss the assessment they can schedule a conference as soon as possible after the notice is received.

At the conference, the PVA or a designated Deputy will explain how the new assessment was derived. All information used in the reassessment should be presented to the property owner. The property owner must be prepared to show evidence to support their opinion of the value of their property.

Examples are:

  1. Sales or assessment date from comparable properties.
  2. Income and expense statements for the past three years.
  3. Recent appraisals of the property.
  4. Original construction cost of additions and improvements.
  5. Insured value of the property.
  6. Asking price if it has been recently offered for sale.
It is desirable that the conference between the property owner and PVA be in person but sometimes that is not feasible. In a case like this a conference can be permitted by telephone.

Usually disagreements are resolved at these conferences by the property owner understanding more about the assessment process and accepting it or the PVA accepting the decrease due to documentation provided by the property owner or discovering an error in the PVA records. When a conference does not end in agreement, the property owner can file and assessment appeal with the County Clerk's office.

Taxpayers Rights
Filing an Appeal
Appeals Hearing






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