Property Tax - Protesting Equalization Orders
Protest to Local Board of Review
- Protests are accepted between October 9 up to and including October 31.
- Protests must be in writing.
- Protests may be taken to the local assessor’s office or mailed (postmarked) to the local board of review in care of the local assessor’s office.
Local Board of Review Action
- Local boards of review can only remove the amount of the increase due to the equalization order.
- The local board of review mails its decision to the taxpayer.
Appeals to the Property Assessment Appeal Board
- The taxpayer may file an appeal with the Property Assessment Appeal Board within 20 days after the board of review’s adjournment.
- The taxpayer may bypass the Property Assessment Appeal Board and appeal to district court.
Appeals to District Court
- The taxpayer may file an appeal with the District Court of the county in which the board of review holds its sessions within 20 days after the board’s adjournment.
Counties With Alternative Method: Extended Deadline
- Counties with an approved alternative method for equalization have an extended deadline for filing a protest (November 4).