The deadline for formally protesting an assessment to the boards of assessment appeals of the municipalities listed below is March 20, 2013. Appeal forms will be available at the assessor's office as the deadline approaches. Protest is mandatory in order to file a Superior Court tax appeal. An extension is not possible. As part of the protest, the owner is required to furnish an opinion of the fair market value of the property. Great care should be taken in completing the protest application so as not to compromise any appeal rights. Hearings are usually held in April or May. A written notice must be mailed to the taxpayer within one week of the Board's decision. Boards of assessment appeals may opt to decline a hearing for commercial property assessed above $1 million; we find that boards are taking this option more than ever.
If an owner is not satisfied with the board's decision, the next and final remedy is an appeal to Superior Court. The deadline date for appealing to Superior Court is two months from the date that the board's decision is postmarked. The case is heard by a judge without a jury.
We encourage you to be proactive in monitoring the revaluation process and your new assessment so that you may take all necessary steps to ensure that the assessment is equitable. The deadlines mentioned here are mandatory and cannot be extended.
Please also keep in mind that assessments of the like properties must be equalized; significant disparities in the value of similar properties may be actionable even if the proposed value of a given property, standing alone, is appropriate.
Should you require assistance at any step in this process, the attorneys and paralegals of Pullman & Comley's Property Valuation Department have substantial experience in this field.
2012 Revaluations - March 2013 Filing Date