Appeal Process for Property Tax
The Department of Revenue field offices provide an informal property review process. This allows the taxpayer an opportunity to have any questions answered concerning the value placed on the property. The informal review is started by filling out an AB-26 form, available from the local field office. The form must be completed and filed within thirty days of receipt of the assessment notice, or the first Monday in June, whichever is later. The taxpayer will be provided with a written decision on the assessment concern(s).
If the taxpayer is not satisfied with the appraiser's decision on the AB-26 review, he or she may appeal the value to the County Tax Appeal Board. This appeal must be filed within thirty days of the receipt of the AB-26 decision.
If the taxpayer is not satisfied with the County Tax Appeal Board's decision, he or she may appeal to the State Tax Appeal Board. Appeals to be heard by the State Tax Appeal Board must be filed within thirty days of receiving the County Tax Appeal Board's decision. The decision of the State Tax Appeal Board is final unless district court action is pursued.
If the taxpayer has an AB-26 review or appeal pending, the law requires the taxpayer to pay the taxes under protest in order to receive any refund and accrued interest. This must be done before the taxes become delinquent. The protest must be in writing, specifying the grounds for protest and listing the amount of the taxes being paid under protest.
The next steps in the appeal process after the State Tax Appeal Board are District Court and then, if necessary, the State Supreme Court.
Last updated 12/31/2012 2:07:50 PM