Property Assessment Appeals Overview

The purpose of the statewide property assessment appeals board is to create a fair, consistent, and equitable property assessment appeal process. Property valuations are subject to a local assessment change and/or a statewide valuation change as a result of an equalization order. Both types of changes in property valuation are appealable.  

Assessments

Property owners must receive notice of any property assessment adjustments by April 1 from the county or city assessor. The assessor will send a notice after assessing the property. This notice should describe the new assessment value and your right to appeal the assessment to the board of review. 

Appeal Process

Board of Review

Assessment protests must be filed in writing with the signature of the landowner or their agent between April 2 and April 30 with the local board of review. If the county was declared a disaster area between March 1 and May 20, then filing time for a protest is from May 25 to June 5. Appeals are limited to the present assessment year unless a clerical or mathematical error was made in the assessment. The Board may correct clerical or mathematical errors for any assessment year in which taxes have not been fully paid or legally discharged. If the landowner desires an oral hearing, a request should be put in writing along with the protest. The Board may also choose to allow electronic filing. 

The acceptable grounds for a...