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Qualified Real Property FAQ

A qualified real property is real property subject to appeal in the current year and:

  1. Was appealed in the previous year and had its value lowered; and
  2. Was NOT improved (e.g. renovations, additions) in the previous year.
The county Auditor will ask the county Assessor to determine the "inflation adjusted value".  Depending on what value is asserted by either the taxpayer or the county Assessor, the burden of proof may change.
The county Assessor will look at the "median property value change" for real property in the same class and market area as your property (e.g. if the property is a residence, it may be the other homes in your neighborhood or town). This is a percentage that will be applied to the "final assessed value" to arrive at the inflation adjusted value.
This is the amount your value was lowered to in last year's appeal. So, the median property value change (for your class of property in your market area) plus the final assessed value is the inflation adjusted value.
The inflation adjusted value will be considered the most correct value by the county Board of Equalization (BOE), and the county Assessor must prove their assertion of fair market value if they believe the property is equal to or greater than the inflation adjusted value.
Then you carry the burden of proof. The onus shifts back to you to prove your lower value is the fair market value.
NO.  In a valuation appeal, both parties are arguing an opinion of value.  Even if the inflation adjusted value is presumed most correct, the county BOE may agree with the county Assessor, or determine a third value based on evidence presented by both parties.
The burden of proof functions normally. You carry the burden of proof unless the county Assessor asserts a value higher than the one they originally assessed.

Please contact the County at:

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