Board of review
The local body that hears assessment appeals first.
Names vary — board of review, board of equalization, appraisal review board, value adjustment board — but the function is the same: an independent body that hears a challenge to the assessor's figure.
It is usually the first formal step, and in most states you must go through it before you can appeal any higher. Skipping it generally forfeits the later options.
Hearings are typically short and documentary. The evidence you file is what decides it far more often than anything said out loud.
Related
- Appeal — A formal challenge to your assessment, not to your tax bill.
- Evidence packet — The documents that make your case, which usually decide it.
- Appeal deadline — The date after which nothing you can prove matters.
Property tax is state law and the details differ. For what applies where you live, see coverage by state and your appeal deadline.