A Certificate of Error request is initiated in all cases except exemption claims by filing a current assessment year appeal accompanied by a Certificate of Error application for each tax year requested. The request for a Certificate of Error should also be marked on the appeal form with the basis of the Certificate of Error noted in the explanation box. The same rules and recommendations for affidavits and supporting documentation on a current appeal apply for a Certificate of Error.

One set of documentation supporting the Certificate of Error must accompany each current appeal and one additional set of documentation must be filed for each tax year for which a Certificate of Error is being requested.

It is recommended that a Certificate of Error request for a valuation reduction on industrial/commercial and residential properties be supported by a competent appraisal, limited scope appraisal, letter of value, income/expenses and claim of a factual error.

If a Certificate of Error request is based on vacancy relief or a classification change one detailed affidavit from the owner is required. In certain instances, utility bills, rent rolls, IRS schedules, fire reports, demolition affidavits or a second party affidavit may be requested by the Assessor’s Office.

Exempts

All requests for Certificates of Error based on a claim for exempt property shall be filed in the Assessor's Exempt Department. However, a current assessment year appeal must be filed in all cases where valuation of a partially exempt entity is contested.