Administration of Property Tax
The Board of Equalization assists in the administration of property tax, providing an impartial citizen forum for property owners.
If a property owner disputes the assessed value of property, the Board of Equalization will hear the property owner's appeal and make a decision. The service is free.
Hearings are held on an individual basis consistent with property tax policies established by law.
The Board of Equalization hears and decides appeals concerning numerous types of determinations including, but not limited to:
- Changes to real and personal property valuations
- Denials of senior citizen / disabled exemptions
- Denials of home improvement exemptions
- Decisions regarding historic property
- Current use determinations
- Destroyed property determinations
- Claims for either real or personal property tax exemptions