Appealing Your Property Assessment

If there is a time when you believe that you assessment on your property is excessive you may appeal the valuation.

Informal
The first and simplest process is the informal. Contact your local assessor and ask to have your property reevaluated. The office will send out an assessor to reappraise your property. The appraisal will be reviewed and the assessor will inform the owner of the appraisal. If needed the assessment may be corrected.

If you don't get any satisfaction you may take your appeal to the local board of equalization. If it is a township, they meet the 2nd Monday in April, except if the same person assesses 2 or more districts. If your property is in a City they meet the 2nd Tuesday in April. The owner will bring evidence that supports the claim.

If the assessment still remains high to the owner after the local board has met. The owner would go to the County Board of Equalization, which meets within the first 10 days of June. The owner may appeal in person or in writing. Provide evidence to support the claim. The owner may bypass the local board of equalization and appeal directly to the County Board of Equalization.

The last step of the informal appeal process is going before the State Board of Equalization, which meets on the 2nd Tuesday in August. The State Board cannot make any adjustments to assessments if the owner did not appeal to both the local & county boards of equalization.

Formal
Anyone have estate, right, title or interest in property who claims the assessment is excessive, invalid or illegal may file for abatement. Here are some reasons to file for abatement:
  • Assessment or tax invalid, inequitable or unjust
  • Error made in entry, description, valuation, extension of tax
  • Improvement did not exist on assessment date (February 1st)
  • Applicant had no interest in property on assessment date
  • Property is exempt
  • Taxes erroneously paid
  • Property assessed/taxed more that once in year
  • Building destroyed/damaged by fire, flood, or tornado
  • Homestead credit application filed after State Board of Equalization
  • Payment of tax under protest
The applicant has to file two copies of the abatement with the county auditor. The abatement has to be filed by November 1st of the year following year that the tax become delinquent. The applicant authorizes an inspection of the property, attends hearings at the local and county boards, provides evidence to support claim.

The abatement is heard by the County Commissioners and they approve or disapprove the application in whole or part. If the application is rejected it must state the reasons on the back of the application.

If no satisfaction the owner may file a notice of appeal with the Clerk of District Court within 30 days of the county commissioner's decision. The district court will make the final decision based on the record of hearing by the county commission.