Assessment Appeals

Introduction to Assessment Appeals

The following suggested guidelines are offered to assist in filing a successful appeal of your assessed home value.  Taxpayers are reminded the assessor only estimates the value of your property and is not responsible for establishing the tax rates which ultimately determine the level of taxes collected by local taxing authorities.  You may receive a reduction in your assessment if comparable properties within your neighborhood reflect assessed values lower than your own.  Comparable property attributes may include, but are not limited to the following:

  • Distance from your property
  • Number of bedrooms
  • Number of bathrooms
  • year of construction
  • Total size of home
  • General lot size and attributes
  • Property condition
  • Style and type of construction
  • Miscellaneous improvements such as swimming pool, patios, and so forth

To assist taxpayers the following property tax comparison work sheet will help identify and present your comparable residences.  Furthermore, you may benefit in your appeal if you recently acquired your home on the open market at a significantly less than the assessed value. Distressed sales and acquisitions are not necessarily the best indication of the fair market value. The Board of Review does not have the authority to change an assessment solely on the sales price. Sales should be on the open market and if so please note, if available, the following:

  • Time listed upon the market
  • Whether property was listed with a realtor
  • Were the buyer and seller related parties
  • are any certified or licensed appraisals available
  • Are current photos available

Additional points to consider with your appeal may include factors such as:

  • Your home has suffered from severe structural damage
  • Your home has extensive water damage
  • You home has significant wind or fire damage

Certain criteria, while they may be presented, are less apt to result in a successful appeal. These may include:

  • Neglected maintenance
  • Repainting required
  • Worn carpeting
  • Cracked windows
  • Noisy neighbors
  • Number of inhabitants or number of neighbor's cats and dogs

In closing the best appeal is one in which the petitioner provides the most support for a reduction.  Taxpayers can appeal their assessment in writing or schedule a hearing with the Board of Review.  The Board of Review will base its decision on the information presented by you and will evaluate the  suitability of any approach to value used to reach your conclusions.  After the Board of Review has heard all the information it will have an open discussion on the issue. It may decide on a decision at the hearing or take the matter under review for a later decision.

Please see the Assessing Worksheet link on the left provided for your assistance.