You must file your completed appeal petition with the County Board of Equalization by July 1st of the assessment year or within 30 days of when the change of value notice was mailed, whichever date is later. Appeal forms are available from the Clerk of the Board or the Assessor's Office.
Contact the Assessor's Office to review your valuation if you have a question regarding your property value. Disagreements and corrections are often resolved at this level without continuing the appeal process. If you are not satisfied, you may file a written appeal with the County Board of Equalization.
The County Board is appointed to determine questions of value. It does not consider taxes or hardship. To appeal a valuation to the County Board of Equalization, you must show that the assessor has erred in the appraisal. You must clearly show that the assessed value does not reflect market value. The evidence should consist of sales of comparable properties in your area or information on conditions not known to the assessor. You must supply adequate documentation to support your claim if your appeal is based on conditions of which the appraisers were not aware. For example, the land will not percolate or is not suitable for building. You may also request copies of comparable sales information the assessor used to value your property. You do not have to be represented by an attorney to appeal your property assessment.
Appealing the Decision
You may appeal the County Board's decision to the State Board of Tax Appeals. Like the County Board, the State Board only considers questions of value. Property owners can also pursue litigation in court.