The County Assessor will mail a Notice of Change by September 30th of each year to property owners who have made changes to property after September 30th of the preceding year and before October 1st of the valuation year such as new construction, additions to, deletions from or splits or consolidations of the parcel or changes in use. If you disagree with the assessment of your property that is listed on the Notice of Change, you may file an appeal with the County Board of Equalization within 25 days after the mailing date printed on your notice. Your appeal will be heard before a state certified hearing officer. If you still disagree with the value of your property, you may file with Tax Court by December 15th, or 60 days after the hearing, whichever comes later. If you do not wish to pursue an appeal through the County Board of Equalization, you may file directly with Tax court by December 15th.