The simplified assessment appeal process exempts the appellant from disclosure of evidence requirements. The same notice of appeal form is used for both simplified and regular appeals.
The Board of Revision chairperson may establish panels consisting of one or more persons to hear simplified appeals. This panel has full powers of a board to hear and decide appeals.
Situations for Simplified Appeals
You may decide to opt for a simplified appeal process in the following instances:
For all (single family) residential properties regardless of assessed value
For any property valued under $100,000 within rural municipalities
You may not base my appeal on the fact that I feel my taxes are too high. Legislation outlines the valid grounds of appeal. The Board of Revision has no jurisdiction with respect to the level of taxation.
Withdrawing an Appeal
You may voluntarily withdraw your appeal by notifying the secretary of the board of revision at least 15 days before the appeal is scheduled to be heard. Where an appeal is withdrawn in this way, the appeal fee is refunded. If the parties to an appeal reach an agreement to adjust, you must provide written notice of your withdrawal to the secretary to the Board of Revision.
Evidence to Present at the Hearing
All written materials that you intend to rely on to support your appeal must be filed with the secretary of the Board of Revision and given to all other parties to the appeal at least 20 days before the hearing.
The Municipal Assessor is required to provide you and all other parties, at least 10 days before the hearing, an assessment field sheet and written explanation of how the assessment was determined. Any party that plans to file written material must do so at least 5 days prior to the appeal.