County Appraiser
How Do I Appeal?
There are two types of processes for valuations appeals.
1. Spring Equalization Process (Informal Hearings)
The appeal form is located on the back of the Notice of Value document
Notice of Value: Released February 28th.
Appeal Form: Must have appeal form turned in by March 29th.
Notification of Hearing: Taxpayer will receive a Notification of Hearing with the date and time of their scheduled hearing
Informal Hearing: One-on-one with appraiser about property
Decision Letter: Taxpayer will receive a Decision Letter outlining if there was no change or an adjustment given
2. Payment Under Protest (PUP)
Tax Bill: Bill will be received in November/December
PUP Form: Must be turned in WITH the tax payment before December 20th for the first half or before May 10th for the second half
Notification of Hearing: Taxpayer will receive a Notification of Hearing with the date and time of their scheduled hearing
PUP Hearing: One-on-one with appraiser about property
Decision Letter: Taxpayer will receive a Decision Letter outlining if there was no change or an adjustment given
Taxpayers cannot pay taxes under protest if they have already appealed the valuation notice on the same property for the same tax year.
What is the purpose of a property value appeal?
- Often property owners appeal due to concerns about property taxes. It is important to understand that an appraisal appeal is a discussion of information relative to a property’s appraised value.
- The Appraiser’s Office does not decide how much tax is to be paid and does not establish tax rates. Local taxing authorities determine budgets and set mill levies.
- Establish a non-adversarial relationship with the Appraiser’s Office. Remaining calm and polite allows an appraiser to work with you to review and gather pertinent information.
- Your hearing officer will discuss with you how the value was determined, but if you disagree with the appraised value be prepared to discuss your own estimate of value.
- Providing documentation that details your estimate helps an appraiser understand your thought process and may identify reasons for the difference between your estimate and the appraised value.
- You may provide the office new information which was unknown or highlight an issue which deserves additional consideration. Remember the accuracy of your value is important to our office.
Helpful Documentation to Include
All Property Types
- Clear, color, date stamped photos of defects, deficiencies, damage, or disrepair.
- Recent sale information for similar properties (quality, condition, age, size, style, location, etc.)
- A recent sale contract for the property in question
- A recent appraisal report prepared by a fee appraiser
- A signed BPO (Broker’s Price Opinion)
- A signed and dated contractor estimate for repairs
- A signed and dated inspection report
When discussing an income producing property:
- Three years income and expense data
- Rent Roll as of January 1st
When discussing an agricultural classififcation:
- Schedule F
- Records verifying production/sales Executed lease, when production can be shown
- Receipts / Invoices for fertilizer, seed, feed, fencing, and/or other supplies
When discussing vacant land:
- Document from local zoning department detailing the land as unbuildable
- Signed and dated estimates for curing challenges to construction
All submissions are voluntary.
If at the informal level of appeal, the appellant is not satisfied with the results there are two more levels an appellant is able to move onto. Instructions for filing to the higher two Board of Tax Appeals (BOTA) levels are enclosed with the property owner's appeal result.