Property Valuation Protest Instructions
Who May File
Any interested person may protest the assessed valuation of any real or personal property.
The Property Valuation Protest Form, when completed, must be filed with the county board of equalization at the office of the county clerk.
Protests must be filed on or before June 30.
The “requested valuation” of the property must be stated along with the basis for the request. Failure to state the reasons for the “requested valuation” shall be grounds for dismissal of the protest.
The legal description of the property and the value of the land and buildings must be included.
Protests must be filed on or before May 1.
The taxpayer may provide a copy of the most recent federal depreciation worksheet or any other supporting documents as evidence of the requested change in value.
If additional space is needed, attach additional sheets to each copy of the form.
The form may also be used when the county assessor notifies a taxpayer of an additional assessment, the failure to file a personal property return, or the imposition of a penalty. The taxpayer has thirty (30) days from the date the notification was mailed to protest the action of the assessor.
The person protesting the assessed valuation will be notified by the county clerk of the place and time for the hearing on the protest. At this hearing evidence may be submitted and witnesses may be presented. Within seven (7) days after the final decision, the clerk shall notify the protester of the action taken by the board.
Appeals may be taken to the Tax Equalization and Review Commission within thirty (30) days after adjournment of the county board of equalization. For protests acted upon during the board’s June 1 to July 25 equalization session, adjournment is deemed to be July 25.
The protest must be signed and dated.