What Does Filing an Appeal Mean?
Filing an appeal is a process by which property owners may appeal the value or classification of their property. This information is listed on the Notice of Value
and/or Notice of Change
For the Notice of Value, Property owners must file the “Petition for Review” or “appeal,” by the date printed on the Notice of Value Letter or Card.
For the Notice of Change, Property owners must file the “Petition for Review of Notice of Change” or “appeal” by the date printed on the cards. These are mailed by September 30th of each year.
Appeal information is located on the back of these notices. “The Petition for Review” and the “The Petition for Review of Notice of Change” (appeal forms) may be downloaded from the Assessor’s Website during the appeal season or picked up at either of the Assessor’s Office locations. The forms include a detailed instruction sheet.
You may also contact the Assessor’s Office by telephone to request an appeal form by mail. Please make sure you give us your parcel number, name and mailing address.
If you are not satisfied with the Assessor’s Decision or the secondary appeal to the County Board of Equalization, you may file an appeal with Tax Court within 60 days after the date the decision is mailed by the County Board of Equalization or December 15, whichever is later.
If there are any changes made to your property after September 30th of the preceding year and before October 1st of the valuation year (new construction, additions to, deletions from or splits or consolidations of the parcel or changes in use) the County Assessor will mail a Notice of Change on or before September 30th to the parcel owner. You may appeal the new valuation to the County Board of Equalization within 25 days after the date of mailing. If you disagree with the County Board of Equalization’s decision, you may file your appeal with Tax Court within 60 days after the date the decision is mailed.
If you do not wish to pursue your administrative appeal rights for either the Notice of Value or Notice of Change, you may file directly with Tax Court anytime after receiving your initial Notice of Value or Notice of Change, however, it must be filed on or before December 15th of the valuation year.
A new owner of property before December 15th of the valuation year may appeal the valuation or classification to Tax Court on or before December 15th of the valuation year. If the the ownership occurs after December 15th of the valuation year, the new owner may appeal to Tax Court by December 15th of the tax year.