How can I appeal my assessment?

How is my property value determined?
What property exemptions are available?
How can I appeal my assessment?
How is the tax rate figured?

After the assessors establish a new value on a piece of property, the tax payer is sent a assessment notice. The assessment informs you of the new proposed valuation of your property. You have 45 days to appeal the new valuation if you feel its incorrect. The appeal must be filed in writing. Late appeals are invalid.

Basis for appeal

After you have given careful consideration to the value placed on your property and if you feel its incorrect, your appeal should be based on one of the following areas of appeal:

     • TAXABILITY: Is the property taxable or does it qualify for exempt status?

     • UNIFORMITY: Does the property value compare with the value of similar properties?

     • VALUE: Is the property value too high or too low?

Appeals Process

When you file an appeal, the Board of Tax Assessors reviews it and determines whether a change in the valuation is warranted. If no change is made, it will then go to the next level of appeal, the Board of Equalization. Its specific function is to hear unresolved appeals from taxpayers. After hearing both the assessors and the taxpayer's position, the Board of Equalization renders a decision on the valuation.

If either side disagrees with the decision of the Board of Equalization, the taxpayer or the assessor may proceed to the next level of appeal, Newton County Superior Court.