Board of Equalization
The City Board of Equalization meets once per year. The meeting must convene within the first fifteen days of April, and it may adjourn from day to day until its work is completed. At its meeting, the Board of Equalization shall proceed to equalize and correct the assessment roll. Part of this process includes hearing individual property tax valuation appeals.
During the session of the board, any person, or the attorney or agent of any person feeling aggrieved by anything in the assessment roll, may apply to the board for the correction of alleged errors in the listing or valuation of real property, and the board may correct the errors as it may deem just.
If property owners are not satisfied with the outcome of their hearing at the City Board of Equalization, they may continue on to the County and State Boards of Equalization. Property owners may also forgo the City Board of Equalization and appeal directly at the county level. However, to be heard by State Board of Equalization, property owners must appear at both lower levels.