Appeals

What if I disagree with the value of my property?

NOTICE OF VALUE PROTEST FORM



You may protest your value only from May 1 to June 1 of any year.  If June 1 falls on a weekend, the deadline is the following Monday. Be sure that you do NOT miss the deadline or you will not be able to protest after June 3.

You will need to prove that there is an appropriate basis under the market approach for claims for an alternative reduced valuation of your property. Please note the following:

Previous valuations are not presumed to be correct.
Proof must be by a “preponderance of evidence”.
Show FACTS, such as:
         Classification is incorrect
         Assessor failed to consider elements of applicable approaches to appraisal
         Assessor failed to properly consider a factor relevant to valuation
         Assessor failed to take into account relevant differences in the physical
           characteristics of comparable properties

What if the Assessor denies my protest?

If the Assessor denies your request for revaluation based on the information
you provided, you may request a hearing before the County Board of Equalization (CBOE).

If you request a hearing, you may:

  Request all available data from the Assessor that was used to support the valuation. It must be provided to you no
   less than two (2) days before the hearing date.
  Be present at the CBOE hearing and provide evidence about the protested valuation.
  Designate a representative to represent you at the CBOE hearing and provide evidence about the protested
   valuation

What if the Board of Equalization denies my protest?

If the CBOE denies the taxpayer’s request, the taxpayer may request binding arbitration, appeal to the State BAA
(Board of Assessment Appeals) or to District Court.  Click here for more information about District Court

What is the Board of Assessment Appeals and what does it do?

The Board of Assessment Appeals (BAA) hears appeals filed by real and personal property owners about their assigned property values. If you don’t agree with the value assigned by your Assessor or the decision of the CBOE
when you appeal the Assessor’s decision, you may appeal to the BAA. You must submit an appeal in writing to the BAA within 30 days from the date of the decision.

For rules and the current appeal form, click here.

Once the appeal is scheduled, you will be notified by the BAA.

If you do not agree with the decision of the BAA, you may appeal to the Court of Appeals.