Answers to Frequently Asked Questions
About Property Taxes

• General Information
  
• How will I know if my property has been correctly valued?
  
• Under what circumstances should I file an appeal?
  
• How do I file an appeal?
  
• What should I expect from the Board of Equalization Hearing?
  
• What happens if I disagree with the Board's Decision?
  
• How do I file an appeal with the State Tax Commission?
  
• What other things should I keep in mind

WHAT SHOULD I EXPECT FROM
THE BOARD OF EQUALIZATION HEARING?

When is the Hearing?
The hearing process varies from one county to another, depending upon the volume of appeals in each county. Instructions for the hearing process are on the Notice of Property Valuation. In a county with a small volume of appeals, your case may be heard at the same time that you submit your appeal documents. In many counties, you will be asked to make an appointment with the County Auditor.

Who Will Hear My Appeal?
The County Commissioners sit as the Board of Equalization. In some counties, appeals are presented directly to the Board. In some counties, hearing officers are appointed to hear the appeal, write a decision, and submit the decision to the Board for approval.

Is It Necessary to Attend the Hearing?
You may attend your hearing and represent yourself, or you may have someone represent you in the hearing. If you cannot be present in person or through a representative, you can submit your written statement and documents for consideration.

What is the Hearing Like?
The hearing is informal. You will have an opportunity to discuss and explain your evidence, and the County Assessor's representative will have an opportunity to discuss and explain how the county arrived at the assessed value. The Board or hearing officer will weigh all of the information presented and give you a written decision.