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Board of Review

The purpose of board of review is to let property owners voice various concerns about property assessments. The board of review meets 3 times a year. The meeting of most interest is the March Board of Review session which meets for 2 six hour sessions the second week of March. At these sessions property owners or their agents can appeal both tax class of property value assessments.

The taxable value is the amount tax bills are based on. The SEV (state equalized value) is supposed to be ½ of true cash value. If you see a large spread between taxable value and SEV the SEV may drop based on county sales studies but taxable can still go up by rate of inflation or 5% which is ever less. If the SEV drops lower than taxable, then the SEV becomes the new taxable value. We will be attaching the forms for board of review in this web site.

The July and December board of review session are to correct mistakes. The most common ones are that the property transferred and then the new taxable value becomes what the SEV is and then it is capped after the first year of ownership. The other common occurrence is Principal Residence changes, either it did not get processed timely or a person may not have filed the forms. May 1 of each year is the magic date, if the change happened May 1 or before the change can be made. If the change is after May 1 then for that year the property owner is bound by what the previous owners status was with the prior ownership.

Click here to download a Board of Review petition form.

Board MemberTerm Ends
Phil Deur 12/31/2015
Linda Hagen 12/31/2015
Fran Lensky 12/31/2015