Protest Form and Additional Documents

• Protest Form 422
• Protest Form 422A
• Real Property Valuation Protest Information Guide

Property Valuation Protests must be filed with the County Clerk on Form 422.

Valuation Process

Sales occur throughout the County. All Real Estate Transfer Statements(521’s) are sent to Department of Reveune, Property Assessment Division (PAD) on a regular basis. The assessor sets preliminary values based on the sales, and these values are reported to the PAD in the form of a report called the Abstract.

DPAT measures the level and quality of assessment and reports to the Tax Equalization and Review Commission (TERC). If the assessor meets standards the valuation process proceeds. If the assessor fails to meet standards then TERC calls the assessor in for a hearing to explain the failure, and to take action as determined by TERC. Repeated failures or failure to take the corrective action prescribed may result in the assessor’s certificate being pulled by the Property Tax Administrator, which means that they are no longer an assessor.

The assessor notifies taxpayers of their values (on or before June 1). Taxpayers may protest the valuation set by the assessor within 30 days of the assessor’s mailing of the notification of value.

Taxpayers should examine their records at the assessor’s office to determine the accuracy, and discuss this with the assessor and or other office members.

Taxpayers may file a Property Valuation Protest form (422) at the County Clerk’s Office. The assessor may call to make an appointment for an onsite review of the taxpayer’s property, and /or request permission to examine your records at the Farm Service Agency. The assessor will review the taxpayer’s property with the taxpayer’s guidance. The assessor will then rework the card if necessary.

The taxpayer will be notified of the protest hearing date in front of the County Board of Equalization (CBOE).The CBOE decides whether or not to change the valuation of the property based on the information presented by both parties at the hearing. The assessor is presumed by the CBOE to be correct unless the taxpayer has provided evidence to the contrary. (The burden of proof is on the taxpayer).The assessor adjusts the value of the property according to the CBOE’s decision. If the taxpayer is dissatisfied with the CBOE’s decision they may appeal the case to TERC at the taxpayer’s expense (forms available at County Clerk’s Office. A filing fee of $25.00 is paid at the time of filing.)

The assessor certifies the total valuation present in each political subdivision that is available to them on which to levy. Political subdivisions set their budgets. The political subdivisions advertise budget hearings in local newspapers. The taxpayer is encouraged to attend these hearings to ensure that the budget limits are adhered to.

The assessor reports once again to DPAT the value in the county. This time the levy is included and the anticipated tax revenue. The assessor completes the tax list and runs billing. The treasurer sends out billing (December).

Assessor begins re-assessment for the following tax year (December-March 15, when the assessor has to report values to DPAT.

Who may file?

Any interested person may protest the assessed valuation of any real or personal property.

When and where to file:

The Form 422 when completed, must be filed in triplicate with the County Board of Equalization at the office of the County Clerk.

Real Property:

Protests must be filed on or before June 30. The requested valuation of the property must be stated along with the basis for the request. Failure to state the reasons for the requested valuation shall be grounds for dismissal of the protest.

The legal description of the property and the value of the land and buildings must be included.

Personal Property:

Protests must be filed on or before May 1. The taxpayer may provide a copy of the most recent federal depreciation worksheet or any other supporting documents as evidence of the requested change in value. If additional space is needed, attach additional sheets to each copy of the Form 422.

The Form 422 may also be used when the County Assessor notifies a taxpayer of an additional assessment, the failure to file a personal property return, or the imposition of a penalty. The taxpayer has thirty days from the date the notification was mailed to protest the action of the assessor.

Hearing Procedure:

The person protesting the assessed valuation will be notified by the County Clerk of the place and time for the hearing on the protest. At this hearing evidence may be submitted and witnesses may be presented. Within seven days after the final decision, the clerk shall notify the protester of the action taken by the board.

Appeals may be taken to the Tax Equalization and Review Commission within 30 days after adjournment of the county board of equalization. For protests acted upon during the board’s June 1 to July 25 equalization session, adjournment is deemed to be July 25th

Signature: The protest must be signed and dated.