APPEALS

Property owners who are dissatisfied with their valuation may appeal their valuation. There are several options available to do that.

The most simple method of appealing a valuation is to call our office and visit with us about the valuation. It is the responsibility of the property owner to provide information to justify their difference in opinion of value. If they still do not agree, the next step is the appeal process.

Property owners may appeal their valuation before the current year value is certified by the Boards of Equalization. These meetings are as follows:

City of Board of Equalization - Second Tuesday in April
County Board of Equalization - First Tuesday of June
State Board of Equalization - Second Tuesday in August

The property owner has to appear in sequence to the City and County Boards of Equalization in order to be heard by the State Board of Equalization.

If a value has been certified, the formal appeal is used. An abatement can be filed no later than November 1st of the year following the year the property tax becomes delinquent. For example, the 2004 property tax would become delinquent in 2005, so you would have until November 1, 2006 to file for the 2004 assessment.