How to Appeal Your Property Tax Assessment

A property tax assessment is a local government’s determination of a property’s value for tax purposes, which is used to calculate the annual property tax bill. Homeowners possess the right to challenge this valuation if they believe it to be inaccurate or unfair. An appeal is a formal request to have the assessment reviewed and potentially lowered.

Grounds for an Appeal

An appeal of your property tax assessment must be based on specific legal grounds, as simply feeling that your taxes are too high is not a sufficient reason. The most common arguments for an appeal are factual errors on your property record, an assessment that exceeds the property’s fair market value, or a valuation that is not uniform with similar properties.

A primary basis for an appeal is the presence of factual errors on your property record card. This official document contains the specific details the assessor’s office uses to determine your home’s value. Errors can range from incorrect measurements of your home’s living area to an inaccurate count of bedrooms and bathrooms. The record might also misclassify features, such as listing a screened porch as a finished, all-season room, which would improperly inflate the valuation.

Another common ground for appeal is overvaluation, which occurs when the assessor’s estimated market value is higher than what the property would likely sell for. To contest on these grounds, you must provide evidence that the assessed value is greater than its actual fair market value.

A more complex argument is that your property’s assessment lacks uniformity or equity. This means your property is assessed at a higher percentage of its market value than comparable properties within the same neighborhood. For instance, if your home is valued at 90% of its market value while similar, neighboring homes are valued at only 75%, your assessment is not equitable. This argument requires demonstrating that your property bears a disproportionate tax burden relative to others.

Preparing Your Appeal Case

Before you can formally file, you must gather all the necessary documentation to substantiate your claim. This involves a detailed review of your property’s official records, a comprehensive analysis of the local real estate market, and the completion of the required appeal forms.

Your first step is to obtain and carefully review your property record card from the local assessor’s office. This document details the physical characteristics of your property that the assessor used, such as lot size, building dimensions, and age. Scrutinize every line item for inaccuracies, as an error in the listed square footage or number of plumbing fixtures can significantly impact the final assessment.

Gathering evidence of your property’s fair market value is a key part of your preparation. The most persuasive evidence is an analysis of “comparable properties,” often referred to as “comps.” A good comp is a property that is very similar to yours in terms of size, age, style, and condition, and is located in your immediate neighborhood. You should look for comps that have sold recently, generally within the last year.

You can find sales data for comparable properties through several sources:

• County recorder or assessor websites with searchable databases of recent property sales.
• Real estate websites for finding sales prices and property details.
• Your closing statement if you recently purchased your home for less than the assessed value.
• An independent appraisal conducted by a licensed appraiser.

Aim for at least three to five properties that are highly similar to your own. Once you have collected your evidence, you must complete the official appeal form from your local assessing authority. The form will require basic information about your property, such as its Parcel Identification Number (PIN), and you must clearly state the grounds for your appeal and summarize the evidence you have gathered. Be prepared to attach copies of your supporting documents.

The Formal Appeal Process

The formal appeal process is governed by strict procedures and deadlines that must be followed precisely. The process involves submitting your appeal package, participating in a hearing, and receiving a formal decision from the appeals board.

The first step is the submission of your completed appeal form and all supporting evidence. You must file your appeal on or before the deadline established by your local jurisdiction; late filings are rejected. Check with your local assessment office for their specific requirements, which may include mailing the documents, submitting them in person, or uploading them through an online portal. Ensure you receive a confirmation or complaint number as proof of filing.

Following the submission, you will receive a notice scheduling a hearing before a local review body, such as a Board of Review or an Assessment Appeals Board. The board members, along with a representative from the assessor’s office, will be present. The assessor’s representative will first explain how they arrived at your property’s valuation, and then you will have the chance to present your evidence and arguments.

During the hearing, present your evidence in a clear, organized, and respectful manner. Refer to your prepared documents, such as your analysis of comparable properties or photos showing your property’s condition. Explain the factual errors on your property record card or demonstrate how your assessed value is higher than the sale prices of similar homes.

After the hearing concludes, the board will deliberate and make a decision on your appeal. You will receive this decision in writing by mail. The notice will state whether your appeal was granted, and if so, what the new assessed value of your property will be. The decision notice will also provide information on the next steps if you are not satisfied with the outcome, which may include appealing to a state-level property tax appeal board or the court system.