Directions on How to Appeal

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Appeals Procedure

The taxpayer must submit a written application for appeal to the Board of Assessment Appeals on or before February 20th for an appeal to the previous October 1 Grand List. Once the application has been received, a certified letter will be sent to the taxpayer with his or her assigned appointment date.

Appeals will be heard by the board during the month of March. Each hearing is only ten to fifteen minutes long. Be prepared to present your appeal in this amount of time. Decisions of your hearing will not be made at this designated time.

If a property owner feels his or her assessment is excessive, information pertaining to the current value of the property should be provided. A recent appraisal or market value opinion, digital photos, or any informative documents can be used for this purpose. The taxpayer or representative claiming a grievance must provide information necessary to substantiate any adjustment the Board of Assessment Appeals may make in accordance with law (S12-114).

After hearing an appeal, the board may take any of the following actions:

  1. It may reduce the taxpayer’s list by reducing the valuation, number, quantity, or amount of any item.
  2. It may increase the items of taxable property on the list, or step up the number, quantity, or amount of those items.
  3. It may add taxable property or an interest in taxable property, which the assessor has omitted.

The board must reveal, in writing, the final determination of each taxpayer’s appeal. This notification will be sent to you by mail.  (S 12-111).