Answers to Frequently Asked Questions
About Property Taxes

• General Information
  
• How will I know if my property has been correctly valued?
  
• Under what circumstances should I file an appeal?
  
• How do I file an appeal?
  
• What should I expect from the Board of Equalization Hearing?
  
• What happens if I disagree with the Board's Decision?
  
• How do I file an appeal with the State Tax Commission?
  
• What other things should I keep in mind

HOW WILL I KNOW IF MY PROPERTY
HAS BEEN CORRECTLY VALUED?

To determine whether the County Assessor has correctly valued your property, follow these two steps:

First Step: Check Your Notice for Errors
Check your Notice of Property Valuation for obvious errors. You may also obtain a copy of your property record from the County Assessor. Check that record for errors. Verify the acreage, square footage of any structure on the lot, and any unfinished interior space. If you find errors, ask the Board of Equalization to correct the county records and to recalculate the market value.

Second Step: Establish Your Property's Value
The County Assessor is required by law to assess your property according to its market value as of January 1st each year. You can use independent sources to verify whether the value shown on your tax notice is correct.

1. a recent professional appraisal (within 12 to 18 months of the January 1 lien date) is generally the best evidence of value.
2. If you recently purchased or refinanced the property, your real estate closing papers can be helpful in determining market value.
3. If you do not have an appraisal or recent closing papers, look for documentation of recent sales of similar properties (comparables) in your area. The comparables should be of similar age, style, size, and condition, and they should be in the same neighborhood. Many realtors will provide computer listings of comparable as a service to customers.