The following documents may be required to initiate an appeal. Please refer to the respective Class Bulletin for more information.

1. Real Estate Valuation Appeal form

   This form must be completed in its entirety and shall contain:

   1. name and address of the owner of the property;
   2. common address, township and permanent index number(s) of the property;
   3. total consideration paid for the property if purchased within the last five years;
   4. owner’s estimate of the current fair market value of the property;
   5. brief description of basis of alleged over-assessment, and
   6. signature of owner or authorized representative.

2. Property Summary Sheet

   One copy of the Property Summary Sheet for the subject’s property type (commercial/industrial etc.) must be completed. Consult the Assessor’s bulletins for specific information.

3. Owner/Lessee Verification Affidavit

   In addition to the appeal form being completed as described above, one copy of the Owner/Lessee Verification Affidavit must be completed and notarized where required, and submitted with the valuation appeal form at the time of filing. This now requires an identification of the taxpayer as the owner or lessee of the property and the property’s common name. This form requires the taxpayer to declare whether the property in question was purchased within the last five years, and if so, to state the purchase price and date of sale and verify the income expense statements of the operations.

   Appeals which are not accompanied by a fully completed Owner/Lessee Verification Affidavit when required, may be denied.

4. Industrial/Commercial Sales Questionnaire

   This is necessary when subject property has been purchased within the last five years. For properties purchased within the past five years, one copy of the Sales Questionnaire must be completed and submitted with appeal documents.

   Failure to file these required forms and submit the purchase information and supporting documentation discussed below, will delay action on the appeal and may cause the Assessor's Office not to act on the appeal.

5. Field Check Request (if applicable)

6. Appraisal Summary Sheet (if applicable)

7. Vacancy Affidavit (if applicable)

   More Content & Supporting Documentation

   For all property, except Class 2, a short and concise narrative explaining the reasons for the claimed over-assessment must be prepared and filed with the appeal form. Sufficient valid documentation should accompany the factual statement to support all conclusions of fact, law and valuation set forth in the appeal.

   It is suggested that the Assessor's bulletins be consulted for recommendations as to the degree and quality of documentation. Specific proof may be presented for specific types of property and/or situations.

   All supporting documentation should be submitted at the time the appeal is filed. Please Note: If a field check is required, it must be requested at the time that an appeal is filed. Appeals lacking documentation will be held an additional 15 days beyond the filing deadline, at which time they will be denied if not complete. (Note: The Assessor’s Office will post any extension to this time deadline).

   In the following instances, the supporting documentation is the same for all types of properties.

   If the property which is the subject of the appeal has been purchased or transferred within the last five years, the purchase or transfer must be disclosed and the purchase price and the terms of the purchase fully documented by submitting all pertinent documents. This includes, but is not limited to, signed copies of the purchase contract, the closing statement and the real estate transfer declaration.

   All appraisals must also disclose any purchase or other transfer of the subject property within the last five years and shall address its effect, if any, upon any opinion of value reported in the appraisal. If the complainant requests a removal of an improvement from the assessment roll, the complainant must submit an affidavit as well as copies of the demolition permit, the paid demolition bill and any other documentation that will establish the date and the extent of the removal of the improvement.

   If the property is partially occupied rental property, year to date income and expense statements and/or current rent rolls shall accompany vacancy affidavits.

   Supplemental documentation may be requested by the Assessor’s Office.