Assessment Appeals

Real property taxes are based on assessed value as determined by the County Assessor, and the tax rate set by the County Board. If you disagree with the value established by the Assessor, you can appeal to the Department of Real Estate Assessments and/or the Board of Equalization.

An assessment appeal is not a complaint about higher taxes. You must prove that your property’s market value is either inaccurate or unfair. Instructions and deadline dates for appeals are on the assessment notice you receive each January.

You may be successful based on appealing the following:

• The Department of Real Estate Assessments has incorrect data on items that affect value – i.e. number of baths, error in square footage
• You can prove that during the analysis period (September 1st, 2022 – August 31st, 2023) , similar properties sold for less than the estimated market value of your property. Use the Property Data Search feature to compare assessments and view sales.
• You can prove that while the estimated market value of your property is valid, it was not appraised in a manner equitable with similar properties during the analysis period.

Appeals Filing Period

• Individuals and businesses seeking to appeal their property tax assessments to the Department of Real Estate Assessments may do so before March 1st, 2024. Applications must be postmarked by March 1st.
• As appeal reviews may not be completed prior to the Board of Equalization application deadline of April 15th, 2024, if you have not received your appeal results by April 1st, 2024, you should file an appeal application with the Board of Equalization to preserve your rights.

Process

There are three steps in the Appeals Process:

1. Appeal to the Department of Real Estate Assessments
2. Appeal to the Board of Equalization
3. File suit in the Circuit Court

Learn more about the Assessment Appeals Process

State law puts the burden of proof on the property owner to demonstrate that the assessment is incorrect. You must have strong enough evidence to show that the Assessor’s value is incorrect. Stating that your property taxes are too high is not relevant testimony.

• The best way to judge the assessment of your property is to compare it to recent sales and assessments of surrounding properties. Since all real estate assessments are a matter of public record, you can find the assessment of any property and a list of recent sales in the neighborhood using the Property Data Search site.
  
• Establish what you believe your property is worth by comparing recorded arm length transaction sales (those sales where the buyers and sellers have no relationship to each other) of similar properties between September 1st, 2022 – August 31st, 2023, of the year in question.
• Show that similar properties have inequitable values.
• Submit all supporting evidence to the board by April 15, 2024.
• Appeal Application Forms