How to Appeal Your Property Taxes

If the market value listed on your notice is higher than what you think your property would sell for, you should appeal to the county board of equalization within 30 days of the date the notice was sent or by the date on the notice.

Step 1: Obtain a copy of your property tax file from the county assessor and check it for errors. Make sure the property description is accurate. See that the acreage of the lot and the square footage of the building are accurate. Verify the number of rooms and an unfinished space in the building. Errors which would inflate the value of the property should be identified in your appeal.

Step 2: Substantiate the value of your property. This can be done with real estate closing papers, a professional appraisal, or values of recent sales of comparable property obtained through a realtor. Many realtors are willing to provide a computer listing of property sales at no cost in hopes of getting your future business. Those who have had their mortgages refinanced recently can submit that appraisal with their appeal.

Step 3: Submit any errors found during Step One, and the value established in Step Two along with your appeal to the board of equalization within the time period indicated on the notice. In larger counties, you will be notified of a specific date and time for your appeal after you submit your request. In smaller counties, you appeal may be heard at the same time your request is made.

Some counties allow taxpayers to mail their appeals and some of these may be decided without a formal hearing.

Step 4: The Hearing: There will be three parties at the hearing: a representative of the county assessor, a neutral arbitrator appointed by the county, and you or someone you select to represent you. It is up to you to show why your property is not worth what the assessor says it is worth.

This is not the time to complain about high taxes. The only appropriate matter to be considered is the value of your property.

The assessor's representative will show why he feels the property is worth what is shown on the notice. You will have the opportunity to ask questions or make comments about the assessor's information.

Step 5: If you are unhappy with the decision of the board of equalization, you may appeal to the State Tax Commission through the county auditors office. However, you have only 30 days to make the appeal from the date of the board of equalization’s decision. The Tax Commission will review the record of the hearing, including your information and findings of the board of equalization.

Step 6: If you are not satisfied with the decision by the Tax Commission, you may appeal through the courts. Once again, an appeal must be filed with the District Court within 30 days of the date of the Tax Commission’s decision.