Property Tax Assessment Appeal Filing Deadlines
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Property Tax Assessment Appeal Filing Deadlines
To appeal the value of your property, you must file an Application for Changed Assessment with your local appeals board.
Applications can be accepted only within certain time periods, based on the type of appeal you are filing. The four most common types of appeals, and their filing deadlines, are discussed below. If you are filing an appeal that differs from those listed below, you should contact the clerk of your appeals board to discuss filing deadlines.
Regular Assessments – Decline in Value Appeals
If you believe the market value of your property has decreased and is no longer as high as its assessed value, you can file a “decline in value” appeal for the current year. Decline in value appeals must be filed during the regular assessment filing period for your county, as shown below.
- July 2 through September 15. This is the regular assessment filing period for all property in your county if the county assessor elects to mail assessment notices to all owners of real property by August 1.
- July 2 through November 30. This is the regular assessment filing period for your county if the county assessor does not elect to mail assessment notices to all owners of real property by August 1.
Check with the clerk of your local board if you do not know the regular assessment filing period for your county. Every county is required to determine the regular assessment filing period by April 1 each year and publish the filing period in local newspapers. Information for each countys’ filing periods is also available though the State Board of Equalization.
Your appeal must be based on the market value of your property as of January 1 of the year in which you are filing. For example, if you file your appeal in 2015, your appeal must be based on the market value of your property as of January 1, 2015.
Note: An application must be filed for each year you disagree with the assessor’s value, even if you have a decline in value appeal pending for a prior year.
If your appeal is successful, the new assessed value will be used to determine your property taxes for the year appealed. The new assessed value of your property, however, does not automatically become the value for the following year. The assessor is required to review your property’s value annually once a decline in value has been determined. He or she will compare your property’s market value with its base year value plus adjustments for inflation. The assessor is required to assess your property at the lower of those two values.
Base Year Value Appeals (Change in Ownership and Completion of New Construction)
Your property may have been reassessed because of
• A change in ownership (for example, you purchased a new home)
• Completion of new construction (for example, you added a bedroom) If your property was reassessed for the above reasons, you should have received a supplemental assessment notice showing a new “base year value” for the property.
The base year value is the new assessed value resulting from the change in ownership or the completion of new construction. You can appeal to have the reassessed value changed, or you can appeal to have the reassessment reversed because you believe there was no change in ownership or there was no new construction that required reassessment.
You have two filing deadlines. You can file your appeal
If your appeal is successful, you will be granted relief on both the supplemental assessment and the new assessed value. If you missed the opportunity to appeal your supplemental assessment, you can still file an appeal at the time your property becomes a part of the regular assessment roll, as explained below. However, you may appeal only the new assessed value that appears on the regular roll (the new “base year value”) because the supplemental assessment will have become final.
• Between July 2 and September 15 (or November 30) in the year your property’s value is first placed on the regular assessment roll, or within the following three years. The filing date of September 15 or November 30 is determined by the regular assessment filing period for your county.
The regular assessment roll is a listing of assessed properties in the county. It is prepared on a fiscal year basis (July 1 through June 30) and reflects changes that occurred in the previous calendar year or earlier.
Calamity Reassessment Appeals
Has the county assessor mailed you a reassessment notice because of a natural disaster or other calamity that damaged your property? If you received a notice and disagree with the proposed value, you must file your appeal within six months of the mailing of the notice.
Roll Changes or Escape Assessment Appeals
In general, roll changes or escape assessments are assessments for events that happened in prior years but were not discovered timely by the assessor. For example, assume you built a swimming pool in September 2012, but the assessor did not assess the value of the pool until September 2014. If you want to appeal the value of the swimming pool assessed by the assessor, you must file your appeal no later than 60 days after the date of mailing printed on the assessment notice (or tax bill in some counties), or the postmark date of the notice or tax bill, whichever is later.