Board of Equalization
The County Clerk serves as a non-voting secretary to the Board of Equalization (BOE). The BOE panel of citizens will hear appeals beginning the 3rd week in July of each year brought forth by taxpayers regarding their county real estate and personal property assessments. The Board has the authority to decrease, increase, or not change these assessment values based on the facts presented at the hearings.
Appeals to the Board of Equalization may be eligible for a review by the State Tax Commission if the taxpayer does not feel, after their local hearing, that the decision of the BOE is in line with the fair market value of the property.
Requests for appeal to the Board of Equalization must be made in writing and received by the County Clerk on or before July 1, 2024.
At the hearing, you must provide substantial and persuasive evidence to support the basis of your concern.