Appeals to the County Board of Equalization

  1. Taxpayer can appeal an assessment within 45 days by mailing notice of appeal to County Board of Assessors.
  2. If corrections or changes are made the taxpayer can appeal to the County Board of Equalization within 30 days. If any corrections or changes are made the County Board of Assessors will send a notice of the correction or changes to the taxpayer. The notice will state that if the taxpayer is still not satisfied after these changes or corrections, they may now appeal to the County Board of Equalization by mailing or filing with the County Board of Assessors a written notice of appeal within 21 days of the date on which the change or correction was mailed.
  3. If no corrections or changes are made a notice is sent to taxpayer and County Board of Equalization. The taxpayer does not need to take any further action if the County Board of Assessors does not make any corrections or changes to their appeal. The County Board of Assessors will send written notice to the taxpayer and the County Board of Equalization of their decision to make no correction or changes in the appeal.
  4. Taxpayer's appeal sent to the County Board of Equalization. The taxpayer's appeal to the corrections or changes made by the County Board of Assessors will be sent to the County Board of Equalization; or if the County Board of Assessors made no correction or changes, the initial appeal will be sent to the County Board of Equalization.
  5. Hearing date will be set with the County Board of Equalization. The County Board of Equalization will set a hearing date for the appeal within 15 days of receipt of the notice of appeal and will notify the taxpayer and the County Board of Assessors in writing. A hearing will be held no earlier than 20 days and no later than 30 days after notification.
  6. Written notification will be sent of the County Board of Equalization's decision. The three members of the County Board of Equalization will specifically decide and vote upon all questions presented by the appeal. The County Board of Equalization will notify the taxpayer and the County Board of Assessors in writing by sending a copy of the decision by registered or certified mail. A decision by the County Board of Equalization can be appealed to the Superior Court.
  7. There may be additional tax due or tax refunded. If the county's tax bills are issued before the County Board of Equalization has made a decision on the appeal, the County Tax Commissioner will issue a temporary tax bill based on the return valuation of 85% of the valuation set by the County Board of Assessors that year-whichever amount is higher. Upon resolution of the appeal, there may be additional tax due or tax refunded.