What is the time period when the Assessment Appeals Board (AAB) must act on my appeal?
Appeals must be based on market value of applicant’s property as of January 1st 12:01 am (lien date) of the year the applicant has filed. There is no final filing date as far as the Clerk to the Board’s office is concerned; they accept them year-round but the Assessment Appeals Board (AAB) must act on appeals within 2 years of application filing which is determined by the date AAB Clerk stamped the appeal as received. It is up to the Assessor’s office to decide which tax roll it will apply to.
