Each year the Board of Tax Assessors mails a Notice of Assessment to the owner of each and every parcel/account of taxable Real and Personal Property located within the county. The notice includes both prior and current year value, notation of any exemptions or covenants in place and an estimate of taxes that will be due later in the year. Upon receipt of this notice, the property owner desiring to file an appeal must do so within 45 days of the date of the notice. The deadline to file an appeal is stated on the notice and cannot be extended.
When filing an appeal, use of the state promulgated appeal form (PT-311-A) is preferred but not required. If the form is not used, the information required by the form must still be provided. Required information includes but may not be limited to:
- Grounds for Appeal: Value/Uniformity/Taxability/Denial of Exemption/Breach of Covenant or Denial of Covenant. The amount of taxes due is not grounds for appeal.
- Course of Appeal: Board of Equalization/Arbitration*/Certified Hearing Officer*/Superior Court*
(*Special rules and fees may apply)
- Owner's opinion of value: To say what a property is not worth, one is expected to have an opinion of what it is worth.
- Signature: The appeal must be signed
- Contact information: A telephone number and email address is preferred in addition to a correct mailing address.
- A Letter of Authorization: Required if someone other than an owner of record is handling the appeal.
Pre-populated forms for individual properties are available from the Tax Assessors office and can be provided via mail, email or fax.
Prior to actually filing an appeal, you may wish to simply call or email the office. One of our appraisers or other staff may be able to address your questions or concerns without an appeal.