The County Clerk serves as a non-voting secretary to the Board of Equalization (BOE). The BOE is a panel that hears appeals, beginning the third Monday of July of each year, brought forth by taxpayers regarding their county real estate and personal property assessment. The Board has the authority to decrease, increase or not change these assessment values based on the facts presented at the hearings. Property owners who disagree with the Assessor's opinion of fair market value need to determine what their property is worth in today's market - what they could reasonably expect the receive of the property if offered for sale.
If the property owner's opinion of value is less than that of the Assessor, they need to provide documentation to the Assessor that supports their opinion of value. Examples of acceptable documentation are listed below:
A recent appraisal by a licensed appraiser
A recent sale contract on the property
A real estate listing
Insurance papers showing the amount your insurance company has appraised your building for. (The amounts would then have to have the value of the land added to them to indicate market value.)
To make an appointment, call the County Clerk at 573-378-5436.