An appeal of property value may be made on the basis of taxability of the property, the value placed upon the property, the uniformity of that value when compared to other similar properties in the county, a breach of covenant, and a denial of homestead exemption or covenant.
The Board of Tax Assessors are required by law to send out assessment notices for all parcels that makes up the digest. Upon receipt of this notice, the property owner desiring to appeal the value must do so within 45 days of the postmark date of the notice. The appeal is filed with the Board of Tax Assessors, which reviews the appeal and informs the taxpayer of its decision. If there is no change made by the Board of Tax Assessors, the appeal is automatically forwarded to the Board of Equalization. A hearing is scheduled, conducted and the Board of Equalization renders its decision. If the taxpayer is still dissatisfied with the decision, an appeal to Superior Court may be made.
In lieu of an administrative appeal with the Board of Equalization, an arbitration method of appeal is also available to the taxpayer. The Board of Tax Assessors can provide details regarding this procedure.
Motor Vehicle Appeals
Submit copies of the registration documents and photos of the vehicle, along with the completed appeal form. Photos need to include all four sides, inside, damage (if any), and odometer reading. If this vehicle was recently purchased, please include the purchase price on the appeal form or provide a copy of the bill of sale.