It is the responsibility of the Fayette County Board of Assessors to appraise property at fair market value, in a uniform manner, as of January 1 of each year. This ensures that each property owner pays only his proportionate share of tax. If the Assessors opinion of value differs from the taxpayer’s opinion, the Assessors will mail a “notice of Value”. The taxpayer may file a written appeal of the “notice of value”.

Frequently Asked Questions about Appeals

• How do I find out if my assessment is equitable and at fair market value ?
• How do I appeal my assessment ?
• What are grounds for appeal ?
• Who may appeal ?
• What is Return of Value ?
• Can I appeal if I bought the property after January 1 ?
• What if I appeal and the Tax Assessors change their new assessment ?
• What if I appeal and the Tax Assessors  don't change their new assessment ?
• What is the Board of Equalization ?
• What if I still don't like the value the Board of Equalization determines ?

How do I find out if my assessment is equitable and at fair market value ?

County appraisers research and study approximately 3000 Fayette county sales each year.The appraisers visit and evaluate both new and existing properties and collect data on the local market. With the exception of some information such as income and reporting documents the majority of our files are public record and may be viewed in our office. Basically you would be looking for recent sales of similar properties in order to get an idea of what your property might sell for if put on the market.

How do I appeal my assessment ?

An appeal to the Board of Assessors must be written and must give descriptive information such as the parcel ID number or map number.  It must be signed and dated and must be received by the Board of Assessors within 45 days from the date of the "Notice of Value".  The appellant must declare on what grounds they are appealing and must give their opinion of value.

An appeal can also be made through Arbitration. The property owner must include the above mentioned information and adhere to the 45 day time limit. Arbitration requires the taxpayer to submit a check for $80 payable to the Clerk of Superior court and be prepared to pay all or part of the fees for independent appraisers and a court appointed referee.

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What are grounds for appeal ?

• Value - Does value given by Assessors represent what the property would sell for on the open market?
• Taxability - Is the property taxable or exempt?
• Uniformity - Has the property been valued with the same method as similar properties?
• Denial of Exemption - Have you applied for and been denied homestead exemption or conservation use covenant?

 

Who may appeal ?

The owner of the property as of January 1 has the authority to appeal if a change was made from the prior year value or if the taxpayer filed a Return of Value with the Tax Commissioner between January 1 and April 1.

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What is Return of Value ?

A Return of Value is filed between January 1 and April 1 with the Tax Commissioner.  It is a declaration of value.  If you change your property in any way or simply disagree with the valuation from the prior year you should file a Return of Value.  The Board of Assessors is required to review their assessment and send you a "Notice of Value".  A Return of Value is not an appeal, however it may give you the right to appeal later in the year.

Can I appeal if I bought the property after January 1 ?

If you did not own the property on January 1, you must have authority to appeal on behalf of the previous owner.

What if I appeal and the Tax Assessors change their new assessment ?

If you appeal and the Board of Assessors changes your value you will receive a letter giving their new opinion of value.  You have 21 days to file an appeal to the Board of Equalization if you are still not satisfied with the outcome.

What if I appeal and the Tax Assessors  don't change their new assessment ?

If you appeal and the Board of Assessors does not change their new assessment, they will automatically forward your appeal to the Board of Equalization.  They will also send you a letter informing you of the status of your appeal.

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What is the Board of Equalization ?

The Board of Equalization is a three-member panel of Fayette County taxpayers.  They are appointed by the Grand Jury and are not affiliated with the Board of Assessors.  The Board of Equalization will set up an appointment with you in order to review your appeal.  Their decision will override the Board of Assessors.

What if I still don't like the value the Board of Equalization determines ?

The Board of Equalization will notify the taxpayer of their findings within ten days of their hearing. The taxpayer has 30 days to appeal this new value to Superior court, if they are still not satisfied. A check for $80 payable to the Clerk of Superior court must be submitted along with the written appeal. Tax appeal cases are to be heard "first in line" in Superior court. Court is usually in session in March and September of each year.

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