Appeal Process The appeal process basic steps are outlined later in this
page 1 of 4
article. But first there is some background questions and

information you should know.



The first question you need to ask yourself is my

assessment correct? Your opportunity to review the

assessed value is when you receive the Reassessment

Notice usually in the month of August. You will have

thirty days from the date the township assessments are

published in the paper to file an appeal.



The assessor is mandated by law to assess property

equitably at thirty-three and one third percent (.3333) of

"Market Value".



The assessor cannot just simply give anyone a lower

assessment just because a person wants to pay less real

estate taxes. Even if the assessor under assesses the

value of the whole township does not mean you will pay

less taxes because there is a direct relationship between

the assessed value and the tax levy and the tax rate.

Please read topic "Relationship of Tax Rate, Tax Levy, and

Assessment" to get a more detailed explanation.



Your real estate property is entitled to an assessment

based on "Market Value". Your real estate property is

also entitled to an equitable assessment.



Your basis for appeal is either the assessment is not

according to "Market Value" or it is not an equitable

assessment compared to very similar properties.



The burden of proof in the appeal process is on the

property owner so be prepared to prove the basis of the

appeal.



Market Value Appeal:

The most supportable evidence of "Market Value" is a

recent arms-length transaction that meets all the criteria of

the definition of a "Market Value" sale. An arms-length

traction is one that is not influenced by any undue

circumstances such as foreclosure, between related

parties, etc. A recent sale is considered to be one year or

less.



The next most supportable evidence of "Market Value" is

a recent appraisal by a state certified independent fee

appraiser for the purpose of establishing "Market Value".

This type of appraisal should use comparable properties

very similar to the subject property and preferable within

one square mile of the subject when possible. A state

certified appraiser is bound by law to give you a unbiased

appraisal. A recent appraisal is considered to be one year

or less.


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Note: Independent Fee Appraisers are listed in the yellow
Next to view page 2
pages. A typical residential property appraisal will cost
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