PROPERTY VALUATION APPEAL CALENDAR
May 1. Your County Assessor mails you a Notice of Valuation (NOV). This NOV shows separately, the “actual” value of your land and “actual” value of any improvements. These values are added together to provide you the total value of your property as of June 30, 2018.
Month of May. Any property owner has the month of May to protest this valuation. A protest (appeal) must be filed by June 1 (for 2019, because of where the dates fall on the calendar, appeals can be filed until June 3).
Month of June (Most Counties). The County Assessor and staff review the appeal, comparable sales and other market related data. They decide whether to adjust the value of your property based on your appeal or deny the appeal and keep the same value which you received at the beginning of May.
June 30. Notice of determination (NOD) for each appeal mailed to property owner and tax agent.
July 1 through July 15. The property owner and tax agent determine whether to accept the Notice of Determination or file a further appeal to the Board of Equalization.
July through Early August. Second round of appeals are heard by the Board of Equalization. Please note that in some counties the second level of appeals are considered by a Hearing Officer.