Property Tax - Protesting Equalization Orders

Protest to Local Board of Review

Protests are accepted between October 16 up to and including October 25.

Protests must be in writing.

Protests may be taken to the local assessor’s office or mailed (postmarked) to the local board of review in care of the local assessor’s office.

Local Board of Review Action

Local boards of review can only remove the amount of the increase due to the equalization order.

The local board of review mails its decision to the taxpayer.

Appeals to the Property Assessment Appeal Board

Within 20 days of the postmark date of the local board of review decision, the taxpayer may file an appeal with the Property Assessment Appeal Board.

The taxpayer may bypass the Property Assessment Appeal Board and appeal to district court.

Appeals to District Court

Within 20 days after the board of review adjourns, the taxpayer may appeal to district court.

Counties With Alternative Method: Extended Deadline

Counties with an approved alternative method for equalization have an extended deadline for filing a protest. The extended deadline is November 4.

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