Appeals & Board of Equalization

​Appeals Process:


  1. Appeal to the Office of Real Estate Valuation
  2. Appeal to the Board of Equalization
  3. File suit in Circuit Court

Overview


Talk with an appraiser from our office. During this informal session, you can learn how your assessment was made, what factors were considered, and what type of records are kept regarding your property. After this review, if you still think the assessment is incorrect, the next step is to file a formal appeal with our office. Please take the time to view and print the Real Estate Assessment Appeal Application (PDF)

Once this form is printed and completed, it must be received (with all supplemental documentation) by the Office of Real Estate Valuation on or before February 4, 2019.  Once you have printed the form, if you wish to return to this page, just click the "X" button at the right side of the tool bar near the top of the page. Forms are also available in the Office of Real Estate Valuation and at your branch library or fire-EMS station.

Your appeal will be assigned to an appraiser from our office. To properly review the assessment, the appraiser will need to go through your property. During the inspection, you can provide any information you feel will be helpful in reviewing the assessment. After the review, you will receive written notification of the decision.

Procedures & Deadlines


When you receive your assessment notice, read it for instructions about deadlines and filing procedures. If they are not clear, call the Office of Real Estate Valuation for information. Be sure you understand and follow instructions. A missed deadline or incorrect filing can cause an appeal to be dismissed.

Appropriate Grounds for Appeal

An assessment appeal is not a complaint about higher taxes. It is an attempt to prove your property's estimated market value is either inaccurate or unfair. You may appeal if you can prove at least one of 3 things:
  1. Items affecting value are incorrect on your property record. Examples: You have 1 bath, not 2. You have a carport, not a garage. Your home has 1,600, not 2,000 square feet.
  2. The estimated market value is too high. You have evidence similar properties have sold for less than the estimated market value of your property.
  3. The estimated market value of your property is accurate, but inequitable, because it is higher than the estimated value of similar properties.

Board of Equalization

The Board of Equalization is a three member citizen panel, appointed by the Circuit Court each March 1. If you do not agree with the appeal decision by the Office of Real Estate Valuation, it is the Board's duty to hear evidence by the taxpayer and the assessor before deciding if the assessment is correct. 

Your appeal to the Board must be in written form. Please view and print the Board of Equalization Appeal Form (PDF), and to return to this page once you have printed the form, just click the "X" button on the right side of the toolbar near the top of the page. You may pick one up at the Office of Real Estate Valuation, though the Board of Equalization is independent from the Office of Real Estate Valuation and establishes its own procedures and deadlines.