If you are unable to reach an agreement of value with the assessing staff that is satisfactory to you, the next step is to appeal to the Board of Equalization.
There are several things you need to know about appealing to the Board of Equalization:
A time limit exists as to when an appeal can be made. The appeal must be made within thirty (30) days of the mailing of the Notice of Assessed Value.
The appeal must be made in writing on the form approved by the Board and filed with the Borough Clerk's office within thirty (30) days of the mailing of the Notice of Assessed Value. The appeal form is available at the Assessing office or one can be emailed, faxed, or mailed to you.
The burden of proof to show that the assessment is incorrect lies with the property owner. The property owner must prove the assessment is excessive, unequal, improper, or undervalued. After filing a timely appeal, you may submit additional information to support your claim by April 15th of the current assessment year for inclusion in the board packet. Should April 15th fall on a Saturday or Sunday, you have until 4:30 PM on the first Monday following to submit additional information for inclusion in the board packet.
A property owner may designate another person to represent them at the Board of Equalization hearing, but that person must be named in writing at the time of filing or no later than three (3) days in advance of the hearing.
Remember, your appeal to the board must include facts to prove your assessment is excessive, unequal, improper, or undervalued. The fact that your taxes are too high or that your assessment went up is not grounds for an appeal and the board can do nothing to alter those facts.