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| CITY
DEPARTMENTS : ASSESSOR : APPEAL PROCESS |
| What if I don't agree with my
assessment? |
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Talk with the Assessor. During this informal session
you can learn how your assessment was made, what factors were
considered, and what type of records are kept regarding your
property. If you have evidence that our assessment differs from
the actual fair market value of your property, we would like
to review all pertinent information. If you have a recent written
appraisal by an independent appraiser, furnish the Assessor's
Office with a copy. |
| After this review, if I still
think the assessment is incorrect, what can I do? |
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The next step is to file an objection with the
Assessor's Office. Your objection must be written and must be
filed within 15 days of the mailing of the assessment notice.
Forms are available in the Assessor's Office. When you receive
your tax bill in December, it is too late to file an objection.
Paying your taxes under protest does not constitute an assessment
objection unless you have first filed an appeal with the Board
of Review. You must fully answer all questions on the objection
form and the property owner or your agent must sign the form.
If you intend to be represented by an agent or attorney, you
must complete an agent's authorization form giving the Assessor
authority to release information concerning your property. These
forms are available at the Office of the City Assessor. |
| What happens if I file an objection? |
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Your appeal will be assigned to an appraiser from
the Assessor's Office. To properly review the assessment, the
appraiser will want to review your property description with
you. This might include an interior inspection of your property.
You should include with your objection form all information
you feel will be helpful in reviewing the assessment. If the
property is commercial, you must also include all income and
expense information concerning the property. After the review,
the Assessor will recommend a value to the Board of Assessors,
a group of assessment personnel responsible for reviewing all
assessment objections. You will receive written notification
of the Board's decision. At this point if you choose to continue
your appeal to the Board of Review, you must notify the City
Assessor's office in writing within 15 days of the notice. |
| What is the Board of Review? |
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The Board of Review is a five-member citizen panel,
appointed by the Mayor. It is the Board's duty to hear evidence
by the taxpayer and the Assessor and to decide if the assessment
is correct. |
| What evidence do I need to present
to the Board of Review? |
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State law puts the burden of proof on the property
owner to show that the assessment is incorrect. Keep in mind
that your evidence must be strong enough to prove that the Assessor's
value is incorrect. The Board will consider only relevant testimony
given at the hearing. STATING THAT PROPERTY TAXES ARE TOO HIGH
IS NOT RELEVANT TESTIMONY. You should establish in your own
mind what you think your property is worth. The best evidence
for this would be recent sales prices for properties similar
to yours. The closer in proximity and similarity, the better
the evidence. The Board of Review will only accept sworn oral
testimony. |
| Does the Board of Review have
the final say? |
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Appeals can be withdrawn or settled at any stage
in the process. If you don't agree with the Board of Review
decision, the next step is an appeal to the Circuit Court. |
| How do I appeal my assessment
to court? |
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An appeal to the circuit court must be made within
90 days after notification of the decision of the Board of Review.
The court will then make a decision based solely on the testimony
that was presented to the Board of Review. When your case goes
before the circuit court, the court will review the record that
was created at your Board of Review hearing and make its decision. |
| BOARD OF REVIEW |
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The Board of Review consists of citizens appointed
by the Mayor and confirmed by the Common Council. The Board
of Review is responsible for correcting any assessment errors.
It conducts its hearings in a manner similar to a court. |
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You may wish to consider the following as you
prepare for your hearing: |
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- All evidence must be given as sworn oral testimony. You
or your agent must attend the hearing if you wish your evidence
to be considered. You should be prepared to explain to the
Board what you think your property is worth and why.
- You must present evidence to support your estimate of
market value. This evidence must be either:
- A recent sale of your property, if any. Bring written
proof, such as a closing statement or real estate transfer
return to substantiate the date and amount of the sale.
- Recent sales of similar properties in your neighborhood,
if any. Bring written proof substantiating the amount
and date of sale.
- Other specific reasons or factors showing the assessment
is in error. Bring written evidence when possible, such
as cost estimates for repairs and the like.
- Be prepared to show how recent sales of similar properties
compare to your property if you present them as evidence;
for example, style, square footage of house, lot size, number
of rooms, condition, exterior wall constructions, etc. Written
appraisals by qualified experts should be accompanied by
oral testimony from those witnesses.
- An appraiser from the Assessor's Office will present evidence
related to the market analysis performed on your property.
You should contact the appraiser prior to the hearing to
exchange information.
- Bring seven (7) copies of all written documents to the
hearing and give them to the Clerk at the start of the hearing.
The Board will determine the market value of your property
based on the evidence presented. A written notice of the
Board's decision will be mailed to you after the hearing.
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Appeal from the Board of Review decision is to
the Circuit Court. Generally, property owners who wish to appeal
to Circuit Court seek assistance from someone knowledgeable
in the preparation of legal documents. |
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