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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.
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