Reasons to Appeal

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

• The assessor’s market value estimate is higher than actual market value. 
  (This claim can be easily supported if you have recently purchased your property of if a professional appraisal is supplied.)

• 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.

• The primary assessment of the property is based on inaccurate information such as an incorrect measurement of a lot or building.

• The assessment is higher than those of similar neighboring properties.

Evidence for an Appeal

To support your claim of an unfair assessment you will need substantial evidence, some of which may be obtained from the Township Assessor’s or the office of the Supervisor of Assessments; from a professional appraiser; or through your own research. Pertinent evidence for non-farm property should include some or all of the following:

• A copy of the Real Estate Transfer Declaration, a deed, or a contract for purchase.

• An appraisal of your property.

• A list of recent sales of comparable properties (photographs and property record cards).

• A copy of your property record card, and a photograph of your property.

Appeal Process

(Other Than Farm Land and Farm Buildings)

1. Determine the fair market value for your property.

2. Determine the prevailing assessment level in your district.

3. Obtain the assessed valuation of your property.

4. Discuss the assessment with your assessor.

5. Determine the basis for your formal complaint.

6. File a written complaint with your Board of Review during the appropriate time period for your County’s Board of Review.

7. Present evidence of unfair assessment to the Board of Review at the hearing.

8. 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.