The State Board may determine a value for your property which is the same as, lower than, or higher than the value established by the County Board. However, if the State Board does set aside the County Board's decision, the State Board may not assign a value higher than the Assessor's original value. The Assessor has the right to appeal to the State Board if he or she is dissatisfied with the County Board's decision. If the Assessor files a Notice of Appeal with the State Board, the State Board will notify you and provide you with instructions for filing an Answer To Notice of Appeal. The appeal process and hearing procedures will be the same as those described in this brochure.
Most property owners file an informal appeal.
If you file an informal appeal, the State Board's decision cannot be appealed to Superior Court. The State Board will process your appeal as an informal appeal unless either party requests a formal hearing. If either you or the Assessor requests a formal hearing, the State Board's decision may be appealed to Superior Court. You, as the Appellant, must request the formal hearing when you file your Notice of Appeal. The Assessor, as the Respondent, must request the formal hearing by notifying the State Board in writing within twenty days from the date of mailing of the Notice of Appeal.