Beginning with tax year 2011 and as a result of Senate Bill 346, all property owners will receive a Notice of Assessment regardless of whether their value has changed from the previous year. The Notice will also include an estimate of the taxes that will be due later in the year.
If the property owner disagrees with the value reflected on the Notice, they may file an appeal. The assessment appeal may be made only on the basis of taxability of the property, the value placed upon the property, the uniformity of that value when compared to other similar properties in the county or the denial of an exemption. The appeal must be filed within the applicable time period and cannot be filed after that time. Additionally, the appeal may not be based on any complaint regarding the amount of taxes levied on the property.
Upon receipt of this Notice, the property owner desiring to appeal the assessment must do so within 45 days of the date of the notice. The appeal is filed with the Board of Tax Assessors, which reviews the appeal filed and informs the property owner of its decision. When filing the appeal, the property owner should elect the appropriate appeal method (Board of Equalization, Arbitration, Hearing Officer or Appeal to Superior Court bypassing the BOA). Conditions apply on the type method available for different types of property.
The most likely and most often chosen route for individual Residential properties is the Board of Equalization route. If the Board of Tax Assessors makes no changes, the appeal is automatically forwarded to the County Board of Equalization. A hearing is scheduled, conducted and the Board of Equalization renders its decision. If the taxpayer is still dissatisfied with the decision, an appeal to Superior Court may be made.
In lieu of an administrative appeal with the Board of Equalization, Arbitration, Hearing Officer and direct appeal to Superior Court are alternative methods of appeal available to the property owner. The Board of Tax Assessors can provide details regarding these procedures.
Filing a Return at the Tax Commissioner's Office between January 1st and April 1St may initiate or be the first step of the appeal process but the Return itself IS NOT an appeal. If a property owner filed a Return and then received the Notice of Assessment but remained dissatisfied with the assessment, it would be necessary to follow the instructions contained in the Notice to further the appeal. The previously filed Return is not sufficient.
For more information on the Appeals Process please go to:
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