Questioning Values

Property Tax Assessment Notice: Contents, Written Notice of Objection

§ 12-60-2510

Whenever the County Assessor increases the fair market value by $1,000+/- a notice shall be issued. The notice must be served to the taxpayer by mail. The taxpayer must serve written objection to the County Assessor to one or more of the following within 90 days:

  • Fair market value
  • Special use value
  • Assessment ratio
  • Property tax assessment
  • Percentage change over the prior market value
  • Number of acres or lots
  • Location of property
  • Tax map number
  • Appeal procedure

When there is no notice of property assessment, the taxpayer must, by January 15th of the following year give the Assessor written notice of objection to one of the following:

  • Fair market value
  • Special use value
  • Assessment ratio
  • Property tax assessment

The failure to serve written notice by January 15th of the following year is a waiver of the taxpayer's right of protest for that tax year, and the Assessor may not review any request filed after January 15th of the following year.

s 12-60-2520


Written Request to Meet with the Assessor Constitutes Notice of Objection:
Written Protest Following Conference:

A property taxpayer may object to a property tax assessment made by a County Assessor by requesting in writing to meet with the assessor within the time limits provided in Section 12-60-2510.

Within 30 days of the date of the request for a meeting or as soon thereafter as practical, the Assessor shall schedule a conference with the property taxpayer. If the matter is not resolved at the conference, the Assessor shall advise the property taxpayer of the right to protest and provide the taxpayer with a form on which to file the protest. The property taxpayer has 30 days after the date of the conference to file a written protest with the Assessor. The protest must contain:

  • The name, address, and telephone number
  • Description of the property in issue
  • Statement of facts supporting taxpayer's position
  • Statement outlining the reasons for the appeal
  • Value and classification which the taxpayer considers the fair market value, special use value, if applicable, and the proper classification

The Assessor shall respond to the written protest in writing with:

  • the statement of initial assessment and redetermined assessment (will become final if there is no appeal to the board)
  • information on procedures for all further appeals

s 12-60-2530

County Board of Assessment Appeals

Within 30 days after the date of the County Assessor's response, a taxpayer may appeal a real property tax assessment to the County Board of Assessment Appeals. This board consists of 11 members from throughout the County.

The board may rule on any timely appeal relating to the correctness of any of the elements of the property tax assessment, and also other relevant claims of a legal or factual nature, except claims relating to property tax exemptions. Conferences held by the board are subject to any rules prescribed for the County Board of Assessment Appeals by the Administrative Law Judge Division.

An appeal to the board begins by giving written notice of intent of appeal to the Assessor.

A conference on the appeal must be conducted by the board within 30 days after the date of receiving a notice of appeal, or as soon thereafter as practical. The board shall:

  • set the place, date, and time for the conference
  • give the Assessor and taxpayer at least 30 days written notice of the conference
  • advise taxpayer that all evidence must be presented at the conference
  • have the authority and jurisdiction to enter a default decision if either the taxpayer or Assessor fails to appear at the conference if proper notice of conference was given

s 12-60-2540

Contested Case Hearing

Within 30 days after the date of the board's written decision, a taxpayer or Assessor may appeal property tax assessment made by the board by requesting a contested case hearing before the Administrative Law Judge Division.

s 12-60-2550

Payment of Adjusted Assessment if Protest Not Concluded by December 31st of Tax Year; Payment or Refund of Difference After Final Determination

If the protest will not be resolved by December 31st of the taxyear, the County Assessor shall notify the Auditor to adjust the property tax assessment of the property under protest to 80% of the protested property tax assessment, or any valuation greater than 80% agreed to in writing by taxpayer, and enter the adjusted property tax assessment on the tax duplicate. The tax must be paid as in other cases.

After final review of the protest, if the property tax assessment is greater or less than the adjusted property tax assessment, a corrected property tax assessment must be made and entered. Interest will be determined in accordance with Section 12-54-25.

For purposes of this section the "final review of the protest" includes the final decision of the Administrative Law Judge Division or court with respect to the property tax assessment if the property tax assessment was heard by the Administrative Law Judge Division.

s 12-4-335

Who May Represent Taxpayers During the Administrative Tax Process

  • Attorneys and certified public accountants
  • Enrolled agents - An "enrolled agent" has demonstrated special competence in federal taxation by passing a written examination administered by the Internal Revenue Service
  • Partners may represent their partnership
  • Corporate officers may represent their corporation
  • Fiduciaries and their full-time employees may represent the entity for which they are a fiduciary
  • Full -time employees may represent their employer