What Do I Need to File an Appeal?
Late 2020 Property Tax Appeals will be accepted until March 31, 2021. Late appeals must meet Late Appeal Guidelines.
Please read all the instructions before you start the appeal submission process.
Applicants will need the following information and documentation available before starting the appeal process:
1. Property Information
- Parcel Number (found on Notice of Valuation)
- Physical Address
- SL County’s proposed value (found on Notice of Valuation)
- Owner’s proposed value
2. Owner Information
Depending on which of the reasons below is used as the basis for the appeal, the appropriate documentation will need to be attached during the appeal process.
In some cases more than one of these basis for appeals may apply.
Basis for Appeal - A:
Purchased my property within one year and disagree with County’s proposed value
- Closing statement or settlement statement or HUD-1 disbursement.
- Copy of the full appraisal if available.
Basis for Appeal - B:
Recent professional appraisal assessment of my property differs from County’s proposed value
- Copy of the full appraisal within one year of January 1 of current year.
Basis for Appeal - C:
Sale values of properties comparable to mine within one year, differs from County’s proposed value
- Sale of comparable properties within one year of January 1.
- Minimum of three (3) is required but up to five (5) is preferred.
- Sales should be comparable to your property in style, size, age, location, etc.
- Greatest consideration is given to those comparable properties that sold withing one year of January 1.
- This evidence should be in a Multiple Listing Service (MLS) “listing full print” format, and can be obtained with the assistance of a real estate professional through the local Board of Realtors.
Basis for Appeal - D:
Factual Error. County’s description of my property is incorrect which caused an assessment greater than the property fair market value
- Supporting evidence establishing the physical error (such as the wrong square footage, erred legal description, percent of completed construction, etc.) which caused an assessment greater than the property’s fair market value.
Basis for Appeal - E:
(Commercial or Industrial property) The income or cost approach valuation for my property differs from County’s valuation
- Rent roll for prior year ending December 31.
- Evidence of the appropriate vacancy rate.
- Prior year income and expense statement for this property.
- Evidence of the appropriate rate of return.
4. If an attorney or accredited representative is acting on behalf of the property owner, attach:
- A digital copy of an authorization form signed by the property’s owner.
- Form Sample