Appealing Your Assessment
Any time your opinion of the value of your property differs from ours, you may appeal your assessment. There are several options available for you to do that.
Boards Of Equalization
Once a year the City, County and State Boards of Equalization meet to hear individual property tax valuation appeals. The City meets the second Tuesday in April; the County meets within the first 10 days in June and the State meets the second Tuesday in August. You should give prior notice that you intend to appear. At the hearing, you may present the evidence you have to support the value you feel should be placed on the property.
Filing An Abatement
The annual Board of Equalization meetings are not your only opportunity to appeal a value for tax purposes. At any time, you may file what is called an abatement, which will automatically set-up meetings before the City and County Commissions to hear your appeal. Through the abatement process, you can appeal an assessment up to two-years old. An abatement must be filed by November 1st of the year following the year the tax would become delinquent. For instance, the 2008 property tax would become delinquent in 2009, so you would have until November 1, 2010 to file for the 2008 assessment.
Informal Appraisal Review
The simplest method of appealing your assessment is to call our office and ask us to review your appraisal. In most cases, we will send an appraiser to the property to perform a new appraisal and review it against our current value. If a change is justified, we will make the correction.
If you have any questions about your value or appealing your assessment, please call our office at (701) 241-1340 and ask to speak to an appraiser.