Property Valuation Protest Instructions

 

Who May File

 

Any interested person may protest the assessed valuation of any real or personal property.

 

When and Where to File

 

The Property Valuation Protest Form, when completed, must be filed in triplicate with the County Board of Equalization at the office of the County Clerk.

 

Real Property

 

Protests must be filed on or before June 30.

 

The “requested valuation” of the property must be stated along with the basis for the request. Failure to state the reasons for the “requested valuation” shall be grounds for dismissal of the protest.

 

The legal description of the property and the value of the land and buildings must be included.

 

Personal Property

 

Personal Property must be filed on or before May 1. Failure to file the Personal Property return may result in the Assessor listing Personal Property together with the notice listing, penalty and interest.

 

The taxpayer may provide a copy of the most recent federal depreciation worksheet or any other supporting documents as evidence of the requested change in value.

 

If additional space is needed, attach additional sheets to each copy of the notice.

 

The notice may also be used when the County Assessor notifies a taxpayer of an additional assessment, the failure to file a personal property return, or the imposition of a penalty. The taxpayer has thirty (30) days from the date the notification was mailed to protest the action of the County Assessor.

 

Hearing Procedure

 

The person protesting the assessed valuation will be notified by the County Clerk of the place and time for the hearing on the protest. At this hearing evidence may be submitted and witnesses may be presented. Within seven (7) days after the final decision, the County Clerk shall notify the protester of the action taken by the County Board of Equalization.

 

Appeals may be taken to the Tax Equalization and Review Commission within thirty (30) days after adjournment of the County Board of Equalization. For protests acted upon during the Board’s June 1 to July 25 equalization session, adjournment is deemed to be July 25.

 

Signature

 

The protest must be signed and dated.