Appeals Process

• The appraisal staff will review your appeal.
• If the appraisal staff elects to make a change in your valuation, you will receive another written Change of Assessment Notice called a 30-day notice.  If you are dissatisfied with the revised appraisal, you have 30 days to appeal the revised appraised value to the Board of Equalization (BOE). By responding that you do not accept the changes, your information will be forwarded to the Clerk of Courts to schedule your hearing.  The Clerk of Superior Court will notify you by mail of your scheduled hearing date.  
• If the appraisal staff does not make any adjustment in your appraisal, you will be notified that your appeal will be forwarded to the next level based on your selected hearing type.
• The Clerk of Courts will notify you by mail when you are scheduled for your hearing.
• When the date and time of the hearing arrives, you will have an opportunity to present your case. The County appraiser will also attend the hearing and will present supporting documentation concerning the County’s appraisal of your property. The County’s appraisal is based on market and cost information occurring between January 1 and December 31 of the prior calendar year. At the end of a hearing, both you and the county appraiser may stay for the deliberations between the Board of Equalization members, but you and the county appraiser must refrain from presenting any further evidence or discussion. The Board of Equalization will then deliberate and makes a decision. Both you and the Board of Assessors will be notified in writing of the official ruling.

If you are dissatisfied with the Board of Equalization/Hearing Officer ruling, you can appeal to the next level in Superior Court.  Arbitration rulings cannot be appealed to Superior Court.