Appeals & Petitions

What Does Filing a Petition for Review of Valuation Mean?

Filing a petition for review of valuation or a "petition" is a process by which property owners may contest the value or classification of their property. This information is listed on the Notice of Value and/or Notice of Change.

For the Notice of Value, Property owners must file the "Petition for Review" by the date printed on the Notice of Value Letter or Card. These are mailed by March 1st of each year.

For the Notice of Change, Property owners must file the "Petition for Review of Notice of Change" by the date printed on the cards. These are mailed by September 30th of each year.

Petition information is located on the back of these notices. Petition forms may be downloaded from the Assessor's Website during the qualified dates or picked up at either of the Assessor's Office locations. The forms include a detailed instruction sheet.

You may also contact the Assessor's Office by telephone to request petition form by mail. Please make sure you give us your parcel number, name, and mailing address.

If you are not satisfied with the Assessor's Decision or the secondary appeal to the County Board of Equalization, you may file an appeal with Tax Court within 60 days after the date the decision is mailed by the County Board of Equalization or December 15th, whichever is later.

If you do not wish to pursue your administrative appeal rights for either the Notice of Value or Notice of Change, you may file directly with Tax Court any time after receiving your initial Notice of Value or Notice of Change, however, it must be filed on or before December 15th of the valuation year.

If you purchased property prior to December 15th of the valuation year you may appeal your valuation or legal classification to Tax Court on or before December 15th of the valuation year. If the change of ownership occurs after December 15th of the valuation year, the new owner may appeal to Tax Court by December 15th of the year in which the taxes are levied.