Frequently Asked Questions

Frequently Asked Questions

May I reschedule the hearing?
Yes.  Each property owner may reschedule his or her hearing one time.  Such request should be made not less than five business days prior to the hearing.

Can someone else represent me?
Yes.  The representative for the property owner must, at the hearing, present  a letter of authorization from the property owner.

May I withdraw my appeal?
Yes.  There is a form included in your packet for that purpose.  Be sure to include the property identification number and sign the form.

May I appeal the Board’s decision?
Yes.  You have thirty (30) days to file an appeal to the Superior Court.  The County may also appeal within thirty (30) days.

I can’t afford my taxes, should I appeal?
Hardship is not an issue that can legally be considered by the Board of Equalization.  Check with the Board of Assessors for allowable exemptions.

Upon what basis may I appeal my assessed value?
Value, uniformity, taxability, exemption denied, breach of covenant or denial of covenant.

  • VALUE:  Fair market value asks the question of value based upon, location, use, size, age and condition.
  • UNIFORMITY: Uniformity occurs when all comparable properties have assessed values at the same percentage of fair market value.  A comparable property should be similar use, age, quality, condition, location, land area and square footage of the structure.

What will the Board of Equalization NOT consider?
An inconsistency in individual property valuation increases/decreases when compared with another individual piece of property.

May I present an appraisal as evidence?
Yes.  It must be in writing, dated, signed by the appraiser, and based upon the property valuation prior to January 1 of the tax year challenged.  Providing a copy to the BOA prior to the hearing may reduce the time required during the hearing for review.