For tax years 2019 and 2020, the county assessor is required by law to appraise all real property at a June 30, 2018 level of value. Notices of Valuation reflecting the 2020 values will be sent owners of real property by May 1. The information used by the assessor to value your property is available for your review.

From May 1 through June 1, owners of real property may protest the value or the classification established by the assessor. This protest period provides an opportunity for taxpayers to inform the asses- sor of errors in classification, property description, or other discrepancies that may result in a reduction in value or a change in classification.

Protests to the assessor must be postmarked or pre- sented in person on or before June 1. The assessor Must make a decision con- cerning your protest and mail you a written Notice of Determination on or Before the las working day in June (August 17- for alternate protest and appeal procedures

ADDITIONAL INFORMATION IN ALTERNATE PROTEST COUTIES: For protests of values on rent producing commercial real property , taxpayers must submit, two full years of rental income data two full years of tenant reimbursement data, two years of itemized expenses and two full years of rent roll data on before July 15.

For further information please contact your county assessor’s office.) If you are satisfied with the assessor’s determination, the tax bill you receive next January will be based on the value and classification reflected on the Notice of De- termination.

If you disagree with the assessor’s decision you may file an appeal with the county board of equalization. An appeal to the county board of equalization must be post- marked or hand-delivered no later than July 15. (Septem- ber 15- for alternate protest and appeal procedures). The county board will notify you by mail of the hearing date, time, and place where you may pres- ent evidence to substantiate your case. Evidence includes documentation such as the sale prices of properties similar to yours that sold between January 1, 2017 and June 30, 2018 (Adjust dates accordingly). The county board will conclude hearings and render decisions by the close of business on August 5 (November 2 – for alternate protest and appeal procedures). The county board must mail you a decision within five business days of the date of its decision.

If you are satisfied with the county board’s decision, the tax bill you receive next January will be based on the valuation and classification reflected in the county board’s decision. If you disagree with the ac- tion of the county board, you may file an appeal with the State Board of Assessment Appeals or the district court, or you may request a binding arbitration hearing. Your ap- peal must be made within 30 days of the date of the county board’s mailed decision.

For additional information regarding the protest and appeal process, contact your county assessor at (719)376- 5585.