(Real Property)

Each year, the county assessor mails a Notice of valuation to each owner of record on any date before March 1. The Notice of Valuation includes the property's Full Cash Value (FCV), Limited Property Value (LPV), and Property Class of the property.

IF THE PROPERTY OWNER DOES NOT AGREE WITH THE FCV OR PROPERTY CLASSIFICATION

STEP 1 - File a petitioner for review with the County Assessor

If the County Assessor agrees with the appeal request, no further appeal is permitted.

If the petitioner does not agree with the County Assessor's decision, the petitioner may file a petition with the Board of Equalization for that county.

STEP 2 – Further the appeal to the Board of Equalization

For property that is valued by the assessor, in the case of new construction, additions to, deletions from or splits or consolidations of assessment parcels and changes in property use that occur after September 30 of the preceding year and before October 1 of the valuation year:

The assessor shall notify the owner of the property of any change in the valuation or legal classification on or before September 30 of the valuation year.

IF THE PROPERTY OWNER DOES NOT AGREE WITH THE FCV OR PROPERTY CLASSIFICATION

Within 25 days after the date of the assessor's notice, the property owner may appeal the valuation or legal classification to the State Board of Equalization if the property is located in a county with a population of five hundred thousand persons or more or to the County Board of Equalization if the property is located in any other county.

(Real and Personal Property)

The Notice of Claim process is available to property owners who believe that the taxpayer's property has been assessed improperly as a result of an objectively verifiable error that does not require the exercise of discretion, opinion or judgment.

3 STEPS TO FILING A NOTICE OF CLAIM APPEAL:

STEP 1 - File a Notice of Claim with the County Assessor

• If the County Assessor agrees with the appeal request, no further appeal is permitted.
• If the petitioner does not agree with the County Assessor's decision in whole or in part, the petitioner may file a petition with the Board of Equalization for that county.

STEP 2 – Further the appeal to the Board of Equalization

STEP 3 – File an appeal in Tax Court

(Personal Property)

Personal property can include mobile homes, manufactured housing, park models, and business personal property.

Throughout the year, the county assessor mails a Notice of valuation to each owner of record of personal property. The Notice of Valuation includes the property's Full Cash Value (FCV), Limited Property Value (LPV), and Property Class of the property.

IF THE PROPERTY OWNER DOES NOT AGREE WITH THE FCV OR PROPERTY CLASSIFICATION

STEP 1 - File a petition for review with the County Assessor or tax court

The instructions listed below address appeals filed to the County Assessor in step 1.

• If the County Assessor agrees with the appeal request, no further appeal is permitted.
• If the petitioner does not agree with the County Assessor's decision, the petitioner may file a petition with the Board of Equalization for that county.

STEP 2 – Further the appeal to the Board of Equalization

If a county assessor determines that any real or personal property has been assessed improperly as a result of a property tax error, the county assessor shall send the taxpayer a notice of proposed correction at the taxpayer's last known address.

If a county assessor determines that any real or personal property has been assessed improperly as a result of a property tax error, the county assessor shall send the taxpayer a notice of proposed correction at the taxpayer's last known address.

IF THE PROPERTY OWNER DOES NOT AGREE WITH THE FCV OR PROPERTY CLASSIFICATION

STEP 1 - File a Petition for Review with the County Assessor

• If the County Assessor agrees with the appeal request, no further appeal is permitted.
• If the petitioner does not agree with the County Assessor's decision, the petitioner may file a petition with the Board of Equalization for that county.

STEP 2 – Further the appeal to the Board of Equalization