Any property owner with questions about the new assessments should follow the instruction in the letter on how to proceed for the informal hearing process. Upon receipt of the third quarter tax bill issued in late December, a property owner who disagrees with an assessment may apply for an abatement. An abatement application is a formal notice to the Assessors that the taxpayer disagrees with the assessed value. The abatement process is the only legal method to correct assessments once the taxes are committed for collection. Application deadline dates will be included on the third quarter tax bill.
Assessors can only act on applications filed timely.
Assessors must act on all applications for abatements within three months from the date received by the Assessors. Any abatement granted is for one year only. The abatement procedure is intended to provide property owners with an appeal process. Owners filing an abatement application are appealing the assessed value of the property, not the taxes paid. The assessment must represent full and fair cash value.