The Board of Equalization is under the direction of the Morgan County Clerk/Auditor.
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Taxpayer Information for Filing a Property Tax Appeal
Please review the following when preparing to file a property tax appeal:
WHEN PREPARING AN APPEAL OF THE MARKET VALUE OF YOUR PROPERTY:
The burden of proof is on the taxpayer. You are required by law to present proof of your appeal to the Board of Equalization. Appeals will be dismissed for lack of evidence. Remember you are not protesting the amount of your tax bill, but rather you are appealing the property’s market value. Market value is the value, as of January 1, 2020. The Assessor’s Office assigns your property value to which the tax rate is applied. The Board must consider the whole property value, not its individual parts. For example, if the appeal claims an incorrect land value due to market comparisons of lot sales, and the property is improved, the whole property value must be considered both the land and any buildings. The Board of Equalization has the authority to review and accept information pertinent to the market value of your property.
EVIDENCE TO PRESENT TO THE BOARD OF EQUALIZATION:
- A current appraisal made by a professional fee appraiser is generally considered the best evidence to establish value.
- If you recently purchased or refinanced your property, your real estate closing papers can be used to support your estimate of value.
- The next best evidence would be recent sales of properties, located in or around your neighborhood, that are similar to yours in size, age, condition and quality.
- Evidence should be based on the tax lien date of January 1, 2020.
HOW TO FILE THE APPEAL:
You must complete the form in full (do not omit any information as this may require you to re-submit the form or lose the appeal). Seven important items that must be included are the following:
- The name, address and phone number of the property owner.
- The parcel number (or parcel identification number on your valuation notice), location (site address) or description of the property.
- The value placed on the property by the assessor (from your valuation notice).
- The owner’s estimate of fair market value of the property.
- A signed statement describing what evidence or documentation supports the owner’s estimate of fair market value or that the assessed value of the owner’s property is not equalized with comparable properties.
- Petitioner/Taxpayer signature.
- If acting as an agent, the agent must include a signed authorization form from the property owner.
AFTER CONSIDERING THE ABOVE, SHOULD I FILE AN APPEAL WITH THE BOARD OF EQUALIZATION?
The decision of whether or not to file an appeal should be based on the results of your market value investigation. If you find evidence that indicates that the market value of your property should be lower than the value placed on your property by the County Assessor, you have grounds for an appeal.
Should you decide to appeal the value of your property, it is your responsibility to provide the Board of Equalization with the results of your findings to substantiate your estimate of value.
Appeal Forms must be submitted to the County Clerk/Auditor’s Office by 5:00 p.m. September 15, 2020
ABSOLUTELY NO EXCEPTIONS