When should I file an appeal?

Possible Grounds for Appeals

  • Market Value

    proof that the market value is less than the assessment as demonstrated by a recent "arm's-length" sale, a property appraisal, comparison of the property's assessed value to recent sales information for comparable properties, or actual construction costs.
  • Equity or Uniformity

    Proof that comparable or similar properties in the neighborhood have lower assessments than the taxpayer's property on a per square foot basis as demonstrated by presenting data for comparable properties from the neighborhood, including any income and expense data.
  • Legal Contention

    Raising a legal argument if local assessing officials have not applied provisions of the law correctly.
  • Farmland

    • Reclassification From One Use to Another Use
      Proof that property should be reclassified to farmland if the owner can show that the property was used as a farm for the previous two years.
    • Productivity
      Proof that the soil productivity figures assigned to a farm are inaccurate as demonstrated by a soil survey map or information on flooding.
    • Farmland Use Classification
      Proof that the farmland use (i.e., the number of acres of cropland, permanent pasture, other farmland, or wasteland) is incorrect as demonstrated by an aerial photo and an acreage classification breakdown of the contested area.

Show All Answers

1. When should I file an appeal?
2. Is the appeal process difficult?
3. Do I need an attorney?
4. Where is the hearing held?
5. How long will the hearing last?
6. What will the hearing be like?
7. If I am unable to attend a scheduled hearing, can it be rescheduled?
8. If I do not agree with the Board of Review’s decision, do I have any options for further appeal?