When You Can Appeal Your Property Tax Assessment

In the case of a real property tax appeal, no taxpayer shall be deemed aggrieved by an assessment, nor shall an assessment be lowered or an exemption or circuit breaker tax credit allowed, unless there is shown: A. Assessment of the property exceeds by more than twenty percent the assessment of market value used by the director as the real property tax base; or B. Lack of uniformity or inequality, brought about by inability of the methods used or error in the application of the methods to the property involved; or C. Denial of an exemption to which the taxpayer is entitled and for which the taxpayer has qualified; or D. Denial of the circuit breaker tax credit for which the taxpayer is entitled and for which the taxpayer has qualified; or E. Illegality, on any ground arising under the Constitution or laws of the United States or the laws of the State or the ordinances of the County in addition to the ground of illegality of the methods used, mentioned in subsection B of this section. (Ord. No. 4136, § 3, 2014; Ord. No. 4091, § 2, 2013; Ord. 1210 § 6, 1982: Ord. 1076 § 3 (part), 1980: prior code § 6-1.93)