The procedures for filing an appeal of real property assessment to the Board of Equalization and Review (Board) are outlined below for your information and assistance.
1. A separate REAL PROPERTY APPEAL REQUEST form supplied by the Assessor's Office should be completed for each parcel placed under appeal. The appealing party must complete all applicable sections of the form, and the form must be signed by the Taxpayer or authorized representative. An authorized representative is an attorney at law, or an attorney in fact designated under a duly executed power of attorney.
2. The requests to the Board of Equalization and Review for a particular tax year must be filed with the Assessor’s Office no later than the 2014 Board’s adjournment, which will be set when the Board convenes on or after April 7, 2014. The only exception is for taxpayers receiving a notice of value change from the Assessor’s Office: they will have the later of either the Board’s adjournment date, or the “Last Date to Appeal” as stated in the notice, to appeal to the Board.
3. The Board for a given tax year convenes by statute “not earlier than the first Monday in April and not later than the first Monday in May.” It adjourns from its duties on the third Monday in May, unless it deems necessary to continue meeting, but no later than June 30th. It may continue to hear appeals after that date.
4. The Taxpayer has the burden of proving that his/her property was incorrectly valued by The Assessor's Office and that the tax value substantially exceeds the true market value of the property as of January 1, 2011. Helpful information would include:
a) appraisals of the property
b) comparable sales of other like property
d) statements of income and expenses for income-producing property
e) replacement or reproduction costs.
All information pertaining to market value should relate to the value as of January 1, 2011.
5. The Taxpayer will be notified of the hearing date before the Board, and will be given the opportunity to appear personally or to be represented by counsel or by the Taxpayer's attorney in fact.
6. The failure of the Taxpayer to complete the REAL PROPERTY APPEAL NOTIFICATION and to supply any additional documentation for the appeal prior to the hearing date may, at the discretion of the board, result in its not being admissible during the hearing. Cases that have already been appealed during the revaluation cycle may be dismissed if no new evidence is presented, including that of any subsequent change to the property. All taxpayers are urged to provide the Assessor’s Office with information supporting their appeals prior to the hearings. This opens the possibility of agreements being reached beforehand, resolving values to the taxpayers’ satisfaction.