Assessment Appeals Recommendation Examples

The published assessment practices survey report may include recommendations for improvement to the Assessor's procedures and practices. Below is an example of a recommendation for the Assessment Appeals survey topic.

Resolve all assessment appeals within the two-year time limit.

Rule 309(b) states that a hearing must be held, and a final determination made on the application within two years of the timely filing of an application for reduction in assessment, unless the applicant or the applicant's agent and the board mutually agree in writing or on the record to an extension of time. Section 1604(c) provides that the applicant's opinion of value as reflected on the application shall be enrolled if the board fails to hear evidence and fails to make a final determination on the application for reduction in assessment within two years of the timely filing of the application.

When an assessment appeal is not heard within the two-year time period, the Assessor is denying the applicant the right to be heard before the appeals board and the right to have their appeal timely resolved.