Appeals

Appeal Process

After you have received a notice of assessment and have given careful consideration to the value placed on your property, you may file an appeal in writing to the Board of Assessors within 45 days from the mailing date of the notice of assessment if you feel it is incorrect. Your appeal should be based on one more of the following:

  1. Taxability: Is the property taxable or does it qualify for exempt status?
  2. Uniformity: Does the property value compare with the value of similar properties?
  3. Value: Is the value of the property too high or too low?
  4. Denials of Homestead Exemption

Once your appeal is filed with the Assessor's Office, it is reviewed by the Board of Assessors and the appraisal staff. Based on the facts submitted in your letter and information contained in the Assessors' appraisal file, a decision is made whether to raise, lower or not change the property's Fair Market Value. If no change is made, the appeal is automatically certified to the next appeal level, the Board of Equalization, for a hearing. If the value is changed, you will be notified of the new value and you are given 21 days to appeal the changed value in writing to the Board of Equalization if you feel the new value is incorrect. If you agree with the new value, no further action on your part is needed. (Note: An arbitration method of appeal is available to the taxpayer in lieu of an appeal to the Board of Equalization at the option of the taxpayer at the time the appeal is filed.)

Board of Equalization

  1. Tapayer must appeal in writing within 45 days of date of assessment notice. Taxpayer may appeal on any grounds.
  2. Upon notification of change/no change, the taxpayer has 30 days to appeal to the county Board of Equalization.
  3. Board of Equalization decisions can be appealed to Superior Court. The filinf party must do so within 30 days of the date of the Board of Equalization decision notification and fees will apply.
Hearing Officer

  1. Taxpayer must appeal in writing within 45 days of date of assessment notice. Taxpayer may appeal on grounds of Value and/or Uniformity only. Parcel must be Non-Homesteaded and valued in excess of $1 Million.
  2. The County has 90 days to review.
  3. Upon notification of change/no change, the taxpayer has 30 days to appeal to a Hearing Officer.
  4. The county shall be responsible for the compensation of the Hearing Officer.
  5. The Hearing Officer's decision can be appealed to Superior Court, The filing party must do so within 30 days of the date of the Hearing Officer's decision notification and fees will apply.
Binding Arbitration

  1. Taxpayer must appeal in writing within 45 days of date of assessment notice. Taxpayer may appeal on grounds of Value only.
  2. Within 10 days of the date appeal, the county must notify the taxpayer that it has received the letter of appeal (acknowledgment letter). The taxpayer must also be notified that they have 45 days to submit a certified appraisal to the Board of Assessors for the review, and confirmation of the necessary filing fees. If criteria are not met within the 45 day period, the appeal is terminated unless the taxpayer decides to have the appeal forwarded to the Board of Equalization.
  3. The county has 45 days to either accept or reject the value stated within the certified appraisal. If the criteria are not met, the certified appraisal shall be set as the final value.
  4. If the value stated in the certified appraisal is accepted by the county, it is set as the final value. If the value is not accepted by the county, notice shall be given to the clerk of superior court and an arbitrator will be assigned.
  5. If the taxpayer’s value is determined by the arbitrator to be the final value, the county will be responsible for the clerk’s fees and the fees of the arbitrator. If the assessor’s value is determined to be the final value, the taxpayer will be responsible for the clerk’s fees and the fees of the arbitrator.
  6. The decision of the arbitrator is final and cannot be appealed further.
Superior Court

  1. Taxpayer must appeal in writing within 45 days of date of assessment notice. Taxpayer may appeal on any grounds.
  2. Appeals will be placed on the court’s next available jury or bench trial calendar, at the taxpayer’s election. Fees will apply.


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