All property taxes are based upon the market
value of your property on January 1st of the current year. As the market value of your property increases or decreases, your
property tax may also increase or decrease.
Market value is estimated by your County Assessor but appeals are made to
your County Board of Equalization (County Commissioners or their
representatives). If you believe the value of your
property is incorrect, contact your County Board of Equalization
within 45 days of the mailing of the evaluation notice.
Directions appear on the evaluation notice and are shown above.
To achieve standing with the County Board of Equalization and have a
decision rendered on the merits of the case, the taxpayer shall provide the following
information to the County Board of Equalization:
a) the name and address of the property owner;
b) the identification number, location, and description of the property;
c) the value placed on the property by the assessor;
d) the taxpayer’s estimate of the fair market value of the property; and
e) a signed statement providing evidence or documentation that supports the
taxpayer’s:
1) estimate of fair market value; or
2) position that the assessed value of the taxpayer’s property is not equalized with
comparable properties.
If no signed statement is attached, the county should notify the taxpayer
of the defect in the claim and permit at least ten calendar days to cure the defect before
dismissing the matter for lack of sufficient evidence to support the claim for relief.
If the taxpayer appears before the County Board of
Equalization and fail
to produce the evidence or documentation required, the county should send the taxpayer a
notice of intent to dismiss, and permit the taxpayer at least 20 calendar days, the
County
Board of Equalization may dismiss the matter for lack of sufficient evidence to support a
claim for relief.
If the minimum information is supplied and the taxpayer produces the
evidence or documentation described in the taxpayer signed statement, the
County Board of
Equalization should render a decision on the merits of the case.
Decisions by the County Board of Equalization are final orders on the
merits of the case, and appeals to the State Tax Commission shall be on the merits of the
case except for the following:
a) dismissal for lack of jurisdiction;
b) dismissal for lack of timeliness;
c) dismissal for lack of sufficient evidence to support a claim for relief.
On appeal from a dismissal by a County Board for the exceptions under a), b) or c), the only matter that will be reviewed by the Commission is the dismissal
itself, on the merits of the appeal.
A case may be remanded to the County Board of Equalization for further
proceedings if the Commission determines that:
a) the dismissal was improper; or
b) the taxpayer failed to exhaust all administrative remedies at the county level; or
c) in the interest of administrative efficiency, the matter can best be resolved by the
county board.
