From June 15 to June 30, owners of taxable personal property such as business furnishings and equipment may challenge the county assessor’s valuation of their property.
The value determined by the assessor is based on information submitted on a Personal Property Declaration Schedule. If people failed to file a declaration schedule, the value was determined using the “best information available.”
Taxpayers who disagree with their personal property valuations may object by mail or in person by June 30. Once an objection has been filed, the assessor will review the account and mail a Notice of Determination by July 10.
If a person disagrees with the assessor’s decision, they may file an appeal with the county Board of Equalization. The appeal to the county Board of Equalization must be postmarked or hand delivered by July 2. The county board will notify by mail the hearing date, time, and place where a person may present evidence in support of their case. The county board will conclude hearings and render decisions by the close of business on Aug. 5. The county board must mail a decision within five business days of the date of its decision. If the county board adjusts the value of a property, the tax bill received next January will be based on the adjusted value.
If a person disagrees with the county board’s decision, they may file an appeal with the State Board of Assessment Appeals or the district court, or request a binding arbitration hearing within 30 days of the county board’s mailed decision.
For more information, call 382-6231.
