Assessment Appeal Process
Notices of Annual Changes
Notices of annual changes in property tax assessments are mailed to owners each year at the end of February approximately fourteen days before the first day of the March Board of Review. Property Owners who wish to appeal the assessed value of their property may do so to the local Board of Review. Dates and times are listed on the assessment notices as well as published in the local paper.
Once the assessment notices have been mailed, residents and non-residents wishing to appeal in person may call for an appointment. No appointments will be made until after the notices have been mailed. The appointments are in five minute intervals. A "Petition to the Board of Review (PDF)" must be completed for each parcel before appearing before the Board; otherwise incomplete appeals will be returned. Residents may appeal by letter as well. All supporting documentation for an appeal along with the required petition must be received before the last day of the scheduled Board of Review meetings by 1:00 pm.
Property owners who appeal their value will need to provide proof to the Board of Review of what their property is worth. This can be done with either an appraisal, sales comparables, market analysis, pictures, etc. With either method of appeal (by appointment or by letter), the property owner must support their contention of value and include the documentation with the completed petition. Both methods of appeals receive equal weight with the Board of Review. Decisions are not made during appointment times and all decisions are based on the documentation provided to the Board of Review with the required petition.
Sales of Similar Properties
All assessments are to be based on the sales of similar properties during a particular time frame. The time frame for 2023 assessments is taken from home sales that occurred between April 2020 through March 2022. These sales are "arms-length transactions" meaning we do not typically use bank sales, foreclosures, etc. since they generally do not represent a sale between a willing buyer and a willing seller. The Assessor's Office has sales information available in the office or view the current Residential Sales Report (PDF). You may also contact a local realtor.
Per State law, the sale price of a property cannot be the sole determining factor of the assessment of that property. Neither the Assessor nor the Board of Review can raise or lower a property's assessment based solely on its sales price.
Economic Condition Factors and Land Value Analysis
The Assessor uses economic condition factors (ECF) and land value analyses to determine future land values.
The ECF represents the relationship between the appraised value of the building as calculated using the Assessors Manual and the sale value of that building. When the building value is added to the value of the land and the land improvements, an indication of true cash value can be obtained for assessed valuations. Below are the most recent ECF and land value analyses.