Property Tax Protests

A taxpayer may, on or before the day of the hearing, but no later than February 20, file notice with the board to have the matter heard by the Board of Assessment Appeals in the fall.

This notice of election to have the matter heard in the fall must include the taxpayer’s acknowledgement that the first and second half taxes will be paid timely and any reduction will be a credit against taxes due in a subsequent year.

Note: If a taxpayer does not protest the assessed value of taxpayer’s property in February of the tax year and the Board of Equalization and Review adjourns for the year, a property owner cannot thereafter challenge the assessed value of taxpayer’s property for that property tax year.

Owners of public service business operating property may file protests with the Board of Public Works in the fall. (No specific time is set in the statutes.)