Appeal Process

After you have received a notice of assessment and have given careful consideration to the value placed on your property, you may file an appeal in writing to the Board of Assessors within 45 days from the mailing date of the notice of assessment if you feel it is incorrect. Your appeal should be based on one more of the following:

  • Taxability: Is the property taxable or does it qualify for exempt status?
  • Uniformity: Does the property value compare with the value of similar properties?
  • Value: Is the value of the property too high or too low?
  • Denials of Homestead Exemption

Once your appeal is filed with the Assessor's Office, it is reviewed by the Board of Assessors and the appraisal staff. Based on the facts submitted in your letter and information contained in the Assessors' appraisal file, a decision is made whether to raise, lower or not change the property's Fair Market Value. If no change is made, the appeal is automatically certified to the next appeal level, the Board of Equalization, for a hearing. If the value is changed, you will be notified of the new value and you are given 30 days to appeal the changed value in writing to the Board of Equalization if you feel the new value is incorrect. If you agree with the new value, no further action on your part is needed. (Note: An arbitration method of appeal is available to the taxpayer in lieu of an appeal to the Board of Equalization at the option of the taxpayer at the time the appeal is filed.)

Board of Equalization

The Board of Equalization is a three member panel appointed by the Floyd County Grand Jury to serve three-year terms. The Board's specific function is to hear unresolved appeals from taxpayers. Both the taxpayer and the Assessors' Office present evidence to the Board of Equalization in much the same manner as a courtroom jury. After hearing the evidence, the Board renders a decision on the value of property. If either party disagrees with the decision of the Board of Equalization, they may proceed to the next appeal level which is the Superior Court.

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