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Normally, property value impact notices are mailed in May and informal appeals occur during the end of May and all of June. Formal appeals with the Board of Equalization must be appealed at the County Clerk's office the 2nd Monday in July. Formal appeals to the State Tax Commission are only allowed if you have gone through the Board of Equalization process first; State Tax Commission level appeals are usually held in September and October.
Find out more about Appeals.
Taxes are determined by multiplying your assessed valuation times the tax rate. A variance in either factor can change your tax amount. In order for taxes to decrease there must be either a decrease in assessed valuation or a decrease in the tax rate (which can occur due to a tax rate rollback, the statutory protection provided to limit the increase taxing entities can receive from reassessment). Likewise, an increase in either assessed valuation or tax rate can cause an increase in taxes.
The tax system, created by the legislature, is set up to keep the valuation and taxing functions separate. To provide for fair and accurate assessments, periodic updates (reassessment) are required, ensuring fairness and equity in property values. After the values are completed, the political subdivisions set the tax rates, determining the amount of taxes you will pay. The assessor only deals with assessed valuation; the assessor has no control over tax rates.
It used to be that few penalties were ever applied and lists were commonly filed late. To force compliance, the statutes were changed in the early 1990's. The new rules for compliance on returning lists were much stricter and tougher in consequence, resulting in a dramatic increase in compliance ever since.
The assessor has attempted all forms of public awareness to remind property owners to return their lists on time, however we seem to have about the same number year after year that are turned in late. We continue to use all available resources to remind property owners to turn in their assessment lists on time.