How can an appeal be filed?
Please fill out the following form and submit it to the BOA via the address on the bottom of the form.
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 of the Board's decision.
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.
What will the Board of Equalization NOT consider?
An inconsistency in individual property valuation increases/decreases when compared with another individual piece of property.
What can I present as evidence?
Documentation you may consider presenting to the Board of Equalization may include: Evidence of purchase price; Appraisals; Photographs of the interior, exterior, and surrounding area; Evidence of sale prices; Comparable property values in your area or any evidence that supports your appeal. All evidence must be from applicable tax year. If an appraisal is presented as evidence 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.
How do I appeal the BOE's decision to Superior Court?
An appeal must be filed with the Board of Assessors by the owner or his/her attorney. A settlement conference will be held within 30 days of notice sent by BOA.
Appellant pays $25.00 filing fee.