After speaking with an appraiser, if a property owner believes their assessment is inaccurate, they may request reconsideration of an assessment by filing a Department Review Request. The filing deadline is March 1 of each year. Applications can be submitted online, via email or by mail (and must be postmarked by March 1).
If an applicant is filing a Department Review on behalf of the property owner, a signed letter of authorization by the property owner must be submitted to the department.
1. Appraiser Contact: Once the application is received, an appraiser will contact the property owner to set up a property inspection and discuss information and documentation included with the review.
2. Property Inspection: The appraiser typically conducts an interior and exterior inspection with a second appraiser present. Inspections include quick interior tours to confirm accuracy and determine the condition and quality of the property. Exterior inspections allow verification of property measurements and photographs of the property.
3. Appraiser Review: The appraiser reviews all information provided by the property owner, information gathered from the inspection and any other pertinent information and completes a written recommendation. The recommendation is submitted to the appraiser’s supervisor, who reviews and reaffirms the recommendation and submits to the Director of Real Estate Assessments for final determination.
4. Withdrawal/Refusal of Inspection: The property owner may withdraw a review or refuse to have their property inspected. The property owner will receive written acknowledgement of the withdrawal. If a property owner refuses an inspection, the review will be processed with available pertinent information.
5. Results: There are three possible results of a review: a decrease, confirmation or an increase in the assessment. The property owner will receive written notification of the appeal decision by mail or email. If the property owner disagrees with the results of the department review, the next option is to appeal to the Board of Equalization. If a department review was filed and no determination letter has been received by April 1, the property owner should file an appeal to the Board of Equalization to reserve that option to appeal, if needed.