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

GENERAL INFORMATION

Your annual Notice of Property Valuation should arrive in July or August. The notice shows the market value set by the county assessor, the projected amount of tax due, and the dates of public hearings by entities that set tax rates. This publication is designed to help you determine if the market value set for your property is correct and, if necessary, how to raise an appeal with the County Board of Equalization.

The Difference Between Value and Taxes
The tax bill on your property is the result of several factors: the value of the property, the tax rate, and certain exemptions that apply in some cases. If the value of your property increases by 25 percent, the taxes due will not necessarily increase by the same amount.

The County Board of Equalization has no authority to change tax rates. It can only consider the value of the property or the property's eligibility for exemption. The focus of an appeal before the Board of Equalization is the market value of the property, not the amount of taxes due.