How to file an appeal of your property tax assessment

A. The notice of appeal of a real property assessment must be lodged with the board of review on or before the date fixed by law for the taking of the appeal by personal delivery, private delivery service, or U.S. Postal Service. Private delivery services shall be those designated by the Internal Revenue Service as meeting the "timely mailing as timely filing/paying" rule for tax returns and payments. A notice of appeal shall not be lodged by facsimile transmission. Notwithstanding any other provision to the contrary: 1. A notice of appeal with payment of costs personally delivered shall be deemed to have been lodged with the board of review when received by the department of finance, real property tax division, during the division's business hours; and 2. A notice of appeal with payment of costs sent by U.S. Postal Service or private delivery service, postage prepaid, and properly addressed to the board of review, shall be deemed to have been lodged with the board of review on the date shown by the postage mark stamped on the envelope or other appropriate wrapper containing the notice of appeal. If the envelope or other appropriate wrapper containing the notice does not indicate a postage mark, the notice shall be deemed to have been lodged with the board of review when received by the department of finance, real property tax division, during the division's business hours. B. The notice of appeal shall be completed in accordance with the administrative rules of the board of review. C. The appeal shall be considered and treated for all purposes as a general appeal and shall bring up for determination all questions of fact and all questions of law, excepting questions involving the Constitution or laws of the United Sates, necessary for the determination of the objections raised by the taxpayer in the notice of appeal. Any objection involving the Constitution or laws of the United States may be included by the taxpayer in the notice of appeal, and in such case, the objections may be heard and determined by the tax appeal court on appeal from a decision of the board of review; but this provision shall not be construed to confer upon the board of review the power to hear or determine such objections. Any notice of appeal may be amended at any time prior to the decision of the board of review, provided the amendment does not substantially change the dispute or lower the valuation claim. (Ord. No. 3704, § 1, 2009; Ord. 1076 § 3 (part), 1980: prior code § 6-1.99)