Real property taxpayer remedies available


By Tina Koster

Special to The SUN

For tax years 2013 and 2014, the county assessor is required by law to appraise all real property at a June 30, 2012, level of value.

Notices of Valuation reflecting the 2013 values may have been sent in January with the 2012 tax bill or were sent to owners of real property by May 1.

The information used by the assessor to value your property is available for your review.

From May 2 through June 3, owners of real property can protest the value or the classification established by the assessor. This protest period provides an opportunity for taxpayers to inform the assessor of errors in classification, property description, or other discrepancies that may result in a reduction in value or a change in classification.

Protests to the assessor must be postmarked or presented in person on or before June 3. The assessor must make a decision concerning your protest and mail you a written Notice of Determination on or before the last working day in June. If you are satisfied with the assessor’s determination, the tax bill you receive next January will be based on the value and classification reflected on the Notice of Determination.

If you disagree with the assessor’s decision, you can file an appeal with the county board of equalization. An appeal to the county board of equalization must be postmarked or hand-delivered no later than July 15. The county board will notify you by mail of the hearing date, time and place where you can present evidence to substantiate your case. Evidence includes documentation such as the sale prices of properties similar to yours that sold between Jan. 1, 2011, and June 30, 2012.

The county board will conclude hearings and render decisions by the close of business on Aug. 5. The county board must mail you a decision within five business days of the date of its decision. If you are satisfied with the county board’s decision, the tax bill you receive next January will be based on the valuation and classification reflected in the county board’s decision.

If you disagree with the action of the county board, you can file an appeal with the State Board of Assessment Appeals or the district court, or you can request a binding arbitration hearing. Your appeal must be made within 30 days of the date of the county board’s decision.

For additional information regarding the protest and appeal process, contact the county assessor at 264-8310.