TRAILL COUNTY DIRECTOR OF TAXATION

Frequently Asked Questions

Why does the assessor's estimate of value differ from my estimate?

If the assessment is lower than your estimate, the property may be receiving an exemption. Also, there may be a partial assessment or no assessment on any recent improvements due to timing of the improvements. Also, the property may not have been inspected for some time. Depending upon the circumstances, the property taxes could increase significantly if the property assessment becomes adjusted to market value.

If you feel there is an error on your assessment, please contact your local assessor or our office to schedule a review of your property.

HOW DO I APPEAL MY ASSESSMENT?

If you feel that your property assessment is excessive and does not represent True and Full value, you may ask for relief.

You should contact your Certified County Assessor immediately and ask that your assessment be reviewed.

If you and the assessor cannot agree on a proper assessment, then you may appeal in two different manners. If the current year valuation is at issue, then you may appeal by attending the various equalization meetings. In order to be heard before the State Board of Equalization, you must have appeared before the local and county boards of equalization.

You may also file an abatement on your property for current and previous years relief. You must file by November 1^st of the year following the year the tax becomes delinquent. In other words, you must file by November 1^st, 2009 to file for the 2007 assessment.

In either case, the burden of proof falls upon the applicant to show that the valuation is incorrect. Therefore, the applicant would need to present information showing that the assessment is not correct.

When do Equalization boards meet?

City and Township Boards meet in April, typically the first 2 weeks in April. If there is jurisdictions that share an assessor Century Code allows them to meet anytime during the month of April. Meeting locations are posted in the County Newspaper.

County Board of Equalization meets the first 10 days in June at the County Courthouse.

State Board of Equalization meets the 2nd Tuesday in August at the State Capitol.