New property owners shall have the right to file an appeal on the 2016 market value to the Board of Equalization in accordance with 12 CSR 30-3.010, et seq. within 45 days of deed recording of the new ownership. This permits new property owners the opportunity to appeal the assessment of value associated with their acquisition when the prior owner is not notified of an increase in taxes or when there is insufficient time to appeal to the Board of Equalization after ownership of the property has transferred.
Late Appeal Request
This applies to property purchased less than 30 days before the filing deadline: (July 11, 2016) and/or later in the 2016 tax year but must be purchased by December 31, 2016. A late appeal request may be submitted to the Board of Equalization in writing within 45 days of the deed recording. The following information must accompany the letter upon submission:
Written request for late appeal due to new ownership change (2016 tax year only). The letter must include purchase date, purchase price and contact information, including daytime phone number and email.
Copy of Recorded Deed, conveyance must reflect on the County tax rolls before requesting the late appeal. (This can be reviewed on the County website.)
Copy of Settlement Statement and/or Sale Contract (proof of purchase amount)