Appeal Grounds If 1) It is an Odd-Numbered Year (i.e. 2011, 2013); OR 2) Your Assessment Changed From the Previous Year
January 1, 2007, assessment was: $100,000
January 1, 2008, assessment was: $150,000
January 1, 2007, property was classified: Residential
January 1, 2008, property was classified: Commercial
If your property assessment changed from January 1 of the previous year to January 1 of this year, the following grounds may be available to protest:
The assessment is not equitable as compared with assessments of other like property in the taxing district.
The property is assessed for more than authorized by law.
The property is not assessable, is exempt from taxes, or is misclassified.
There is an error in the assessment.
There is fraud in the assessment.
Appeal Ground If It is an Even-Numbered Year (i.e. 2010, 2012) AND Your Assessment DID NOT Change
January 1, 2007, assessment: $100,000
January 1, 2008, assessment: $100,000
If your property assessment did not change from the previous year and the calendar year is considered an “interim” year (i.e. 2008, 2010), this ground is available.
There has been a change downward in the value since the last assessment.