Level II: Small Claims Division - State Board
Continuing the Appeal
If you are dissatisfied with the results of the Informal Hearing, you have 30 days to appeal to the next level. Most property owners who wish to appeal to the second level must go to the Small Claims Division of the State Board of Tax Appeals.
Level II Process Guidelines
- All agricultural property goes directly to the Regular Division of the State Board of Tax Appeals.
- Along with the results, the state will send you information on how to pursue your appeal to the third level, if you wish. You have 30 days to file the next appeal.
- Owners of commercial property valued at less than $2 million may choose the Small Claims or the Regular Division of the State Board of Tax Appeals. Properties valued at more than $2 million go directly to the Regular Division of the State Board of Tax Appeals.
- Owners of single-family residences who wish to pursue their appeal must go through the Small Claims Division of the State Board of Tax Appeals.
- Property owners who must go through the Small Claims Division meet with a hearing officer, hired by the state, in an intermediate appeal, which is less formal than the Regular Division of the State Board of Tax Appeals.
- Remember to bring your evidence for the appeal. Extra copies are not needed since the Small Claims Division does not maintain files. Evidence must be submitted to the county appraiser 20 days in advance of the hearing.
- The hearing officer will listen to information presented both by you and an appraiser during a 20 to 30 minute hearing. The officer may ask questions and a decision will be mailed to you by the state within 30 days of the hearing.
- The time, date, and location will be sent to you by the state. Hearings may be held in the county where the property is located or in an adjacent county.