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Assessment Appeals FAQ's

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Assessment Appeals FAQ's
Published on: 9/15/2015 12:00 AM

1. Why would I file an Assessment Appeal?
You may not need to file a formal appeal if you talk with staff from your County Assessor’s office first (530) 265-1232 or file an informal appeal with the Assessor’s office. They can explain your property’s assessed value, answer any questions you may have about the assessment, and review any additional, pertinent information you may provide. If the Assessor’s staff discovers an error, they may be able to reduce your property’s assessed value to correct that error, and you may not need to file an appeal.

If, however, you and the County Assessor cannot reach an agreement, you can usually appeal your assessment to the Assessment Appeals Board in the County where your property is located. You must file an “Application for Changed Assessment” and your application must be filed on a timely basis. Decline in value appeals must be filed during the regular assessment filing period July 2 through November 30, based on the market value of your property as of January 1 of the year in which you are filing.

Your property may have been reassessed because of a change in ownership or completion of new construction (Supplemental). You must file an “Application for Changed Assessment” within 60 days of the mailing of the supplemental notice.

2. What is the difference between an informal appeal through the Assessor's office and an Assessment Appeal?
The Assessor’s office has a form to complete for an informal appeal and there is no cost. If you disagree with the Assessor’s office, you may file a formal appeal which requires a $30 processing fee per parcel or account number. You will be required to attend a hearing to present your case. The three-member Assessment Appeals Board makes the decision on your appeal.

3. Can I submit one application for more than one property?
No, you must file a separate application for each parcel.

4. Do I have to pay property taxes if I file an appeal?
Yes, you are required to pay your property taxes in a timely manner. Failure to do so will expose you to financial penalties and interest charges regardless of the final outcome of your appeal. If you are granted a reduction and have requested a claim for refund, you will receive a refund and interest.

5. When will my appeal be held?
The Assessment Appeals Board is expected to hear and decide all appeals within two years of filing an application. If more than two years pass before your appeal is heard and decided, and a waiver has not been signed, your opinion of value may temporarily become the taxable value of your property by default (until the appeals board hears and decides your appeal).
6. What are Findings of Fact?
Findings of Fact is a written summary of the facts and evidence used by the Assessment Appeals Board in reaching its decision on your appeal. If you intend to appeal an adverse decision of the Assessment Appeals Board in Superior Court, you should request Findings of Fact. You can request Findings of Fact any time prior to the beginning of your hearing. Your request must be in writing and include a down payment for this service.

7. What is a Claim for Refund?
A claim for refund will enable the County to process a refund for you should the Assessment Appeals Board reduce the value of your property at the hearing. If you check the box for a claim for refund on your application and intend to file an action in Superior Court, you must file the action within six months from the date the appeals board issues its final determination of value.

8. What if I disagree with the decision of the Assessment Appeals Board?
A decision by an Assessment Appeals Board is the County’s final decision. An Appeals Board may not rehear or reconsider any application. Prior to filing an action in Superior Court, a claim for refund must have been filed. If you made your appeal application a claim for refund, do not file a claim for refund with the Board of Supervisors. If you file a claim for refund with the Board of Supervisors and the Board denies your claim, you may file an action in Superior Court, which must be filed within six months of the date your claim for refund was denied by the Board of Supervisors. You will need the “Written Findings of Fact” and a copy of the hearing transcript as evidence for the court to consider.

9. How do I apply to serve on the Assessment Appeals Board?
Applications are in the Clerk of the Board’s office or you may obtain an application online at http://www.mynevadacounty.com/nc/bos/cob/docs/COB%20Forms/Boards-Commissions-Committee%20Applications.pdf. The term of office for members is three years and one year for alternate members.

The applicant must meet one of the following requirements: a) Has a minimum of five years professional experience in this state as a certified public accountant or public accountant, a licensed real estate broker, an attorney, a property appraiser accredited by a nationally recognized professional organizations, or a property appraiser certified by the Office of Real Estate Appraisers; or b) A person who the nominating member of the Board of Supervisors has reason to believe is possessed of competent knowledge of property appraisal and taxation.