Property Valuation Protests
Who may file? Any
interested person may protest the assessed valuation of any real or personal
property.
When and where to file: The form 422 when completed, must be filed in triplicate with the County board
of equalization at the office of the
Real Property: Protests must be filed on or
before June 30. The requested valuation of the property must be stated along
with the basis for the request. Each parcel that is being protested must have its
own form 422 completed. Failure to state
the reasons for the requested valuation shall be grounds for dismissal of the
protest. The taxpayer is responsible for
providing clear and convincing evidence either attached to the protest for or
during the protest hearing. Such
evidence may be pictures, comparable sales, recent appraisals, etc.
Personal Property: Protests
must be filed on or before May 1. The
taxpayer may provide a copy of the most recent federal depreciation worksheet
or any other supporting documents as evidence of the requested change in value.
If additional space is needed, attach additional sheets to each copy of the
Form 422. The form 422 may also be used
when the county assessor notifies a taxpayer of an additional assessment, the
failure to file a personal property return, or the imposition of a penalty. The
taxpayer has thirty days from the date the notification was
mailed to protest the action of the assessor.
Hearing Procedure:
The person protesting the assessed valuation will be
notified by the county clerk of the place and time for the hearing on the
protest. At this hearing evidence may be submitted and witnesses may be
presented. By August 2nd, the clerk shall notify the protester of the action
taken by the board. If the taxpayer is
not happy with the CBE decisions appeals may be taken to the Tax Equalization
and Review Commission within 30 days after adjournment of the county board of
equalization. For protests acted upon during the board’s June 1 to July 25
equalization session, adjournment is deemed to be July 25th