Who We Are
The Board of Tax Appeals is the only state-level independent administrative forum available for citizens and businesses to inquire as to the correctness and legality of their tax liability. Our Mission is to resolve appeals of taxpayers and taxing authorities in order to maintain public confidence in the state tax system. The Board is committed to fairly and impartially resolving all appeals brought before it.
Most appeals filed with the State Board are property valuation appeals from decisions of the County Board of Equalization (County Board). It is the duty of The Board of Tax Appeals to determine whether the assessed value of your property represents fair market value.
By law, the assessor’s value on your property is presumed to be correct. That presumption may be overcome only by the presentation of clear, cogent, and convincing evidence, which is evidence showing that it is highly probable that the assessor made a mistake.