Presenting Testimony and Evidence to the Board

A representative from the District Attorney or County Clerk will administer the oath to the people who wish to speak. The Assessor will make a brief presentation for the sole purpose of identifying the property in question, the general neighborhood or area in which the property is located and any other information necessary to orient and familiarize members of the County Board with your property. You or your representative present the reasons and evidence to establish that the market value of the property is less than the taxable value computed for your property as shown on the "Notice of Value."

The Assessor will present evidence supporting the Assessor's opinion of the taxable value of the property and rebuttal evidence. You are allowed to rebut the evidence presented by the Assessor. At the conclusion of the appeal, the County Board may deliberate and consider the matter immediately or may defer the time for decision until other appeals have been completed. If you are not given a decision at the time of hearing you shall be notified in writing of the Board's decision no later than ten (10) days after the decision has been rendered. You will also be notified of the procedure for appealing to the State Board of Equalization.

If a change is determined to be warranted, the change so made is effective only for the fiscal year for which the assessment was made. Each year the County Assessor reviews all changes made for the previous fiscal year and maintains or removes each change as circumstances warrant.