Appraisals For Property Tax Appeal

Northern Kentucky

Property owners who believe their assessment is not fair and equitable, have the right to appeal the assessed value of their property; however, certain steps must be followed. PVA Notices of Real Estate Assessment are mailed by May 1st to owners whose assessment changed from the prior year. If you do not believe your assessment is fair or equitable, please follow the steps below to file an appeal.

In accordance with state law, property owners who wish to appeal their assessment must request to do so before or during the open inspection period, which begins on the first Monday in May and is open for thirteen days (including Saturdays).

Once a homeowner has requested an appeal an informal review will be done. During the informal review the assessor will look at the property owner’s opinion of what the value should be.

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If an agreement cannot be made during an informal review, a conference will automatically be opened. Conferences are held in person at the PVA office, and it is not necessary for property owners to be represented by an attorney at that time. Property owners will need to bring documentation to the conference that supports their opinion of the property’s value. For example, a recent appraisal, photos, insurance policies, current real estate listings, or any other sales information from their neighborhood are helpful. Please refer to the Appeals Checklist of Documentation for examples of what documentation is acceptable.

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If an agreement is not reached as a result of the PVA conference, property owners may appeal to the County Board of Assessment Appeals. The Board of Assessment Appeals is a locally appointed three member panel. They hear appeals that property owners bring against the assessment placed on their property. Members of the Board take an oath to "fix at fair cash value all property assessments" under appeal (KRS 132.470). Appeal forms are provided by the PVA office during the initial conference. The completed forms must be submitted to the Boone County Clerk’s Office no later than one work-day following the conclusion of the open inspection period. Appeals filed by a paid representative must include a letter of authorization from the owner. The County Clerk will notify property owners of the date and time of their appeal.

An additional appeal to the Kentucky Claims Commission (KCC) is available to anyone who remains dissatisfied with their assessment. The KCC consists of three members appointed by the Governor. The KCC will notify property owners of the date and time of their appeal.

Again, this process must begin with an informal review and conference with the PVA office.

Ohio

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 Do I have a strong case for my appeal?

There are common factors that are frequently cited as evidence that a property is overvalued by a County Board of Revision. Click the checkboxes below to see which ones make a strong case for an appeal.

 

 What are you basing your appeal on (check all factors that apply)?

  • There was a Recent, Qualifying Sale of the Property at a Lower Value

  • I Have a Formal Property Appraisal for Purposes of This Tax Appeal

  • You Have Comparable Sales Data ('Comps') from an Appraiser, Internet, Etc.

  • The Economy is Bad in the Area of the Property

  • The Listing Price of a Similar Unsold Home is Lower Than My Property's Value

  • My Property Has Negative Characteristics

  • Data from an Internet Property Site Shows That My Property Is Overvalued.

Ohio Board of Tax Appeals

Rhodes State Office Tower
30 East Broad Street, 24th Floor
Columbus, Ohio 43215

 

    Visit the State Property Tax Site for More Information

This year's April 2 deadline for property owners to challenge the county's assessment of their property values is looming and the process can be more complex than many expect. Patrick J. Heery, a real estate attorney with Columbus-based Bluestone Law Group, provides an overview of why and how property values and taxes may be appealed. 

Ohio has a system by which county auditors must reappraise every parcel of land and building located in their county on a repeating six-year cycle. Those values, multiplied by local tax rates, result in the amount that property owners pay in real estate taxes. Avenues are available to both residential and commercial property owners to challenge the value of their properties. If successful, owners can reap the benefit of slashing their tax bills, often for very significant amounts.

  

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This year's April 2 deadline for property owners to challenge the county's assessment of their property values is looming and the process can be more complex than many expect. Patrick J. Heery, a real estate attorney with Columbus-based Bluestone Law Group, provides an overview of why and how property values and taxes may be appealed. 

Ohio has a system by which county auditors must reappraise every parcel of land and building located in their county on a repeating six-year cycle. Those values, multiplied by local tax rates, result in the amount that property owners pay in real estate taxes. Avenues are available to both residential and commercial property owners to  challenge the value of their properties. If successful, owners can reap the benefit of slashing their tax bills, often for very significant amounts.

 

 

How property values are determined 

Each auditor in Ohio's 88 counties works on a six-year cycle to determine property values and keep them up to date. Year 1, referred to as the reappraisal year, is when the county auditor views the properties and conducts a full reassessment of their values. In many smaller counties, the auditor's appraisal staff will drive around looking for changes made since the last assessment. Today, in most larger counties, auditors depend more on aerial photography or drones to photograph properties and then use sophisticated computer programs to measure and document recent physical changes made to the properties. Once the auditor determines the reappraisal value, it generally stays in effect for Years 2 and 3 of the tax cycle unless the property is sold, a casualty occurs to the property or an improvement is added.

Year 4, referred to as the update year, is when county auditors make adjustments to property values based upon data gathered from sales that occurred in Years 2 and 3, with analysis provided by knowledgeable market participants like real estate brokers and investors, and economic reports. Values generally remain the same for Years 5 and 6, again, unless the property is sold, a casualty occurs or an improvement is made. 

Tax Year 2017 was the reappraisal year for 28 counties statewide. In 2018, 19 counties are going through the reappraisal process and Tax Year 2020 will see 11 counties undergo reappraisals. This staggered cycle was established for administrative efficiency. 

 

Challenging property values 

Normally, owners can challenge a county auditor's valuation just one time in each three-year cycle (a triennium). Property values are challenged via a "Complaint Against Valuation" that is filed with the local Board of Revision (BOR). The same complaint form, which asks 14 questions about the property, is used statewide. It can be downloaded from nearly all county auditor websites as well as from the Ohio Department of Taxation's website. It is important to fill out the form carefully because incorrect information can result in the dismissal of a case.  

Common reasons for challenging property values include declining market values for similar properties, declining rents coupled with increased expenses and vacancies, a property that has become functionally or economically obsolete, and damage or destruction, whether caused by fire, flood, ground movement, mold or wind. In addition, people who recently purchased a property in an arms-length transaction (when both buyer and seller act independently) for less than the county auditor's value, often have a strong basis for filing a tax appeal.  

A good rule of thumb: If you feel there is no way your property can sell for as much as the auditor's value, consider calling an attorney to get help filing a complaint. 

The Complaint Process 

Once the complaint is received, the BOR will take two actions. First, if the owner is seeking a decrease in property value of more than $50,000, the BOR will notify the local school district. School districts generally receive between 65 percent to 70 percent of property taxes collected, meaning that they are the government entity most affected. If the school district decides to become involved with the owner's case, its counsel is allowed to cross-examine the owner's witnesses and to present its own evidence of the property's value. 

The second action taken by the BOR will be to schedule a hearing. Usually, hearings occur during the summer and fall months and last about 15 to 30 minutes. The county auditor, county treasurer and the president of the Board of County Commissioners (or members of their staffs) sit on the panel. The BOR typically issues its decisions within 2 to 4 weeks after the hearing. If an owner is unhappy with the BOR's decision, an appeal can be filed with the Ohio Board of Tax Appeals or the local County Common Pleas Court. 

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