The assessment / appraisal business is not an exact science. The assessor does not get the opportunity to go in every home when assessments are made. In today's world most people are working when the assessor comes around, therefore, most assessments are based on exterior inspections. The assessor tries to monitor each property so that assessments are fair and equitable and not in excess of market value.
Once the assessments are mailed, you as a property owner have 20 business days to appeal the assessment, by either calling or visiting the Real Estate Assessor's Office. You may speak to an appraiser, review the data used in computing the assessment, and, if necessary, schedule an inspection of the property.
After this, should a dispute still exist, you may appeal to the Board of Equalization. The three-person board, appointed by the Circuit Court, is composed of city property owners. The board may affirm, reduce, or raise the assessment, if in their opinion such adjustments are necessary to equalize the tax burden upon all citizens in the city.
If you are dissatisfied with the board's decision, you may appeal to the Circuit Court. If you have assessment questions please call the Assessor's Office at 540-942-6722.