Key Dates for property valuation appeals
May 1: Notices of Valuation are mailed to owners of real property
May 1 - June 1: Protest period for real property
June 15: Notices of Valuation are mailed to owners of taxable personal property
June 15 - June 30: Protest period for personal property
Tax notices are mailed each January for the previous year. By the time you get your tax notice, it is too late to protest or appeal your property value.
For tax years 2021 and 2022, the county assessor is required by law to appraise all real property at a June 30, 2020 level of value. For properties with a change in value, Notices of Valuation reflecting the 2022 values will be sent on April 29, 2022. Every year during the month of May through June 1st, owners of real property can protest the value or the classification established by the assessor. This protest period provides an opportunity for taxpayers to inform the assessor of errors in classification, property description, or other discrepancies that may result in a reduction in value or a change in classification.
Protests to the assessor must be postmarked or delivered by June 1. The assessor will make decisions concerning protests and mail written Notices of Determination on or before the last working day in June. If you are satisfied with the assessor's determination, the tax bill you receive next January will be based on the value and classification reflected on the Notice of Determination.
If you disagree with the assessor's decision, you may file an appeal with the County Board of Equalization (CBOE). An appeal to the CBOE must be postmarked or hand-delivered no later than July 15. The county board will notify you by mail of the hearing date, time, and place where you may present evidence to substantiate your case.
Evidence includes documentation such as the sale prices of comparable properties. The county board will conclude hearings and render decisions by August 5. The county board must mail decisions within five business days of the date of its decision. If you are satisfied with the county board's decision, the tax bill you receive next January will be based on the valuation and classification reflected in the county board's decision.
If you disagree with the action of the county board, you may file an appeal with the State Board of Assessment Appeals or the district court, or you may request a binding arbitration hearing. Your appeal must be made within 30 days of the date of the county board's mailed decision.
Real property is reappraised by the Assessor's Office every odd-numbered year. The value determined by the assessor for the year of reappraisal is generally used for the intervening year also. The actual value of real property based on its value as of the appraisal date, which is June 30 of the year prior to the reappraisal year.
The assessor is required to send a Notice of Valuation to property owners by May 1 of each reappraisal year (odd-numbered years) for real property. During intervening years (even-numbered years), January's Tax Notices serve as Notices of Valuation. Only those real properties increasing in value from the previous year will receive a Notice of Valuation in May.
The deadlines for appeal are statutory and enforced. If you feel the value the assessor has placed on your property is incorrect, you may wish to file an appeal.
An assessment appeal is not a complaint about higher taxes. It is an attempt to demonstrate that your property's estimated market value is inaccurate. You have the right to appeal your property value or its classification.