Real property is reappraised by the Assessor’s Office every odd-numbered year. The value determined by the Assessor for the year of reappraisal is generally used for the intervening year also. The actual value of real property is based on its value as of the appraisal date, which is June 30 of the year prior to the reappraisal year. The Douglas County Assessor provides several options to appeal property value, but an Assessor-level appeal may only be filed from May 1 to June 1 each year.
In Douglas County, the Board of County Commissioners (BOCC) sits as the County Board of Equalization (CBOE). A taxpayer may choose to appeal the decision of the Assessor’s office to the CBOE. In order to process appeals within the State’s statutory time limits, the BOCC appoints hearing officers to preside over hearings and to make recommendations to the CBOE. If you are satisfied with the CBOE decision, the process ends there. If not there are three options: Go to binding Arbitration, Appeal to the Board of Assessment Appeals (BAA), or Go to District Court.
The abatement process enables taxpayers to contest the property taxes billed by a county. The use of an Abatement is required to change tax amounts after the tax warrant is delivered to the Treasurer. The term “abatement” is frequently used to refer to either an abatement or a refund because the abatement petition is used under both circumstances.
The Division coordinates and administers the implementation of property tax law throughout the 64 counties. It operates under the leadership of the Property Tax Administrator, who is appointed by the State Board of Equalization (SBOE).