How and when are appeals to the Property Tax Commission (PTC) due to be filed?
A notice of appeal to the PTC from a local property tax decision must be in writing. It may be in the form of a letter, however, it must state the grounds for the appeal and identify the property in question. The appeal must be signed by the property owner or the property owners attorney. In the case of a partnership or corporation, a notice of appeal should be signed by a general partner of the partnership, an officer of a corporation, or an attorney for the organization. In all cases, a copy of the notice of appeal should be sent to the county assessor at the time the appeal is filed with the Commission. Following receipt of the notice of appeal by the Commission, the party making the appeal will be provided an Application of Hearing (Form AV-14) with instructions. This application must be completed and returned to the Commission within 30 days. Appeals to the PTC from orders of boards of equalization and review or from boards of county commissioners (other than orders adopting unifo
