Taxpayers may request a direct appeal to the State Board of Tax Appeals when the taxpayer, Assessor, and the County Board of Equalization agree that a direct appeal is appropriate. The State Board may accept or reject the request.
A direct appeal may be appropriate when a property valuation matter involves complex issues or requires expertise beyond the County Board of Equalization’s proficiency. A direct appeal may also be appropriate when an appeal of a prior year’s assessment is pending at the State Board for the same parcel.
To request a direct appeal, taxpayers must obtain the agreement of both the County Assessor’s Office and County Board of Equalization. The completed direct appeal request form and a completed notice of appeal (or the pleading if the matter is to be a formal appeal) must be filed with the State Board of Tax Appeals.
If a direct appeal is filed on a tax assessment for property that is already the subject of an existing appeal for a tax assessment made in a previous year, the matters will be combined under the earliest filing and be heard as a single matter. No special request is required.