Appeal Process

What if I disagree with my assessment?

1. Determine the fair market value for your property.
2. Discuss the assessment with your township assessor’s office.
3. Determine the basis for your formal appeal.
4. File a written appeal with the Board of Review.
5. Present evidence of an unfair assessment to the Board of Review at the hearing.
6. Appeal the Board of Review's decision to the State Property Tax Appeal Board (in writing) in the event of an unsatisfactory decision by the Board of Review, or appeal directly to the Circuit Court.

Hearings

Hearings will be conducted in the following format: The complainant or his/her representative may present testimony regarding the assessment and shall be required to answer any questions of the Board. The township assessor or a representative from his/her office may also be present to give evidence concerning the property and its assessment. Each party may then present closing or rebuttal remarks and then the hearing will close. The Board will consider the evidence and testimony and generally announce their decision at that time.

Because of the volume of complaints before the Board, most hearings are scheduled at 15-minute intervals. All presentations by the complainant and the assessor, along with questions that may be asked by the Board, must be completed within this time frame.

Reasons For An Appeal

You have a reasonable appeal if you can support any of the following claims:

1. The assessor's market value estimate is higher than the actual market value. (This claim can be easily supported if you have recently purchased your property.)
2. The primary assessment of the property is based on inaccurate information such as an incorrect measurement of a lot or building.*
3. The assessment is higher than those of similar neighboring properties.
4. The assessed value is at a higher percentage of market value for your property than the prevailing township, or county median level, as shown in an assessment/sales ratio study.

*In this event, a Certificate of Error may be issued by the township assessor's office with the concurrence of the Board of Review, even after the tax bill is received.

Evidence Needed

To support your claim of an unfair assessment you will need substantial evidence, some of which may be obtained from your township assessor, the Chief County Assessment Office, from a professional appraiser hired at your own expense or through your own research. Pertinent evidence for non-farm property should include some or all of the following:

1. A copy of the Real Estate Transfer Declaration, a deed or a contract for purchase.
2. An appraisal of your property.
3. A list of recent sales of comparable properties (photographs and property record cards should be presented, as well as some evidence of the sale price).
4. A photograph of elements detracting from the value of your property not shown on the property record card and an estimate, in terms of dollars, of their negative effect on the market value.
5. If your appeal is on uniformity of assessments; information on the comparable properties.
6. A copy of your property record card.

Making an Assessment Equity Comparison

Property assessment equity means that comparable properties are assessed comparably within an assessment jurisdiction. This does not require than an assessor meet a standard of mathematical exactitude. The courts have recognized that “reasonableness” is the appropriate standard in reviewing assessment equity.

As we all know properties have differences, even in a tract subdivision where there are a handful of models and the homes are very homogeneous. In these instances, the variation in assessments should be very small, all things considered. Yet, if one home has a pool, deck, extra garage size; the assessment should be greater than a comparable home that does not have the extra amenities. The typical measure of assessment equity related to the improvements to the property is done using an “assessment per square foot” unit of comparison. This is calculated by taking the above ground living area for the property and dividing that into the building assessment for the property.

In areas where homes are less homogeneous, there will be greater variability in building assessments and in the corresponding assessments per square foot. Differences in age, condition, size and construction quality all impact the assessment of a home. Those homes that are built with components that are of greater quality than others will be assessed at a higher rate. Properties that are in a condition that is not typical, or below average, may be assessed at a lower rate per square foot reflecting the difference from other comparable homes.

When using the interactive comparable search tools on the County website, appellants are reminded to view the comparable properties generated to confirm comparability with their subject property.

Market Value Challenge

The market value of your property is generally defined as what your property would sell for under normal conditions. The most common way to determine the market value of a residential property is to use the sales comparison approach. This is the primary method used by professional appraisers to determine the market value of residential properties.

Market value is generally defined as the price a willing buyer would pay a willing seller for a property in its present condition with neither buyer nor seller under pressure to act (such as career relocation, death of a family member, divorce, etc.). A market value sale also is known as an arm’s length transaction.

To determine an estimate of a property’s market value, arm’s length comparable sales are used. By examining recent sales of at least three properties in a general (or similar) neighborhood that are comparable in building style, size and construction, one can begin to get a good understanding of a residential property’s market value. However, it is important to consider the circumstances of such sales

- perhaps the seller was desperate to “unload” the home, or the buyer paid much more than the asking price because there were other interested parties. Market value and sales price are not always the same.

Comparable sales should include characteristics similar to a given property, such as lot sizes, square footage, home style, age and location of the home. For example, a new three-bedroom Cape Cod house may not be comparable with an older three bedroom split-level ranch, even if they are on the same street.

Since it may prove difficult to find an exact comparable sale, allowances must be made. To arrive at an estimated market value, dollar adjustments are made for differences between the properties being valued (also known as the subject property) and the comparable properties that have sold.

When making a market value challenge to your assessment, it is best to utilize the services of a state licensed residential appraiser. The appraiser will conduct an appraisal of your property that conforms to the Uniform Standards of Professional Appraisal Practice.