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. Farm Bureau hosted a webinar on the property tax assessment appeal process which can be viewed here.
Property owners must receive notice of any property assessment adjustments by April 15 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.
Step 1: 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. If the landowner desires an oral hearing, a request should be put in writing along with the protest.
The acceptable grounds for a protest are limited to one or more of the following:
- Assessment is not equitable to comparable properties in...