The filing deadline for complaints against tax year 2024 (taxes payable in 2025) real estate values is March 31, 2025.
Taxpayers and other parties including local school boards
may petition the Board of Revision to seek a review of Real Property or Mobile
Homes that are taxed like real estate.
While complaints are typically for a review of the valuation of the Real
Property or Mobile Home, complaints other than market value may include
requests for review of CAUV determinations or review of Real Property
classifications.
To begin an appeal, you must file a Complaint Against the
Valuation of Real Property on the proper form. If you file a complaint, it is
important to read the instructions and complete each section of the form. You
must accurately list the owner of the property, the address, and parcel
numbers. It must be signed and notarized. You may file by regular US mail. The date of the postmark is considered the
date of the filing. There is no filing
fee.
The complaint can be filed after January 1st but must be
filed by or postmarked by March 31st of the applicable year. You can only file
with the Board of Revision once during each three-year period between
reappraisals and updates unless a specific exception applies. The exceptions
are: if the property was sold in an arm’s length transaction; if there was a
substantial improvement to the property; if the property lost value due to a
casualty (damage from a sudden event such as a fire or tornado); or an
occupancy change (on commercial property) of at least 15% that had a
substantial economic impact on the property.
BOR Forms:
2025 Board of Revision Case Filings (for Tax Year 2024)
2025 Board of Revision Hearing Schedule - not yet available
