Valuation notices are mailed in late March to all property owners in Pine County. This notice contains information that is relevant to the following years property taxes and is mailed together with the current years tax statement. This notice also contains information on appealing either the valuation or classification placed on the property for the current assessment year.
The first step in the appeals process is to contact your assessor. Often times issues can be resolved at this level. If your questions or concerns are not satisfied, then the next step is to attend the Local Board of Appeal and Equalization at the date and time printed on the valuation notice. Appeals may be made in person, by letter, or by a representative acting on your behalf. Typically, the local town board or city council serves as the Local Board of Appeal & Equalization and changes in the assessment are made by them. You must first make appeal at this meeting in order to be able to appeal to the next level, which is the County Board of Equalization.
Some jurisdictions have Open Book meetings instead of Local Boards of Appeal and Equalization. In these cases, the local town board or city council has no authority to change the assessment. Property owners are still able to voice their concerns to assessor's office staff and changes in the assessment will be made where warranted. Changes made at open book meetings are at the discretion of the County Assessor's office.
The next step in the appeals process is the County Board of Equalization, which holds its meeting in June. For jurisdictions that have traditional Local Boards of Appeal & Equalization, an appeal MUST have first been made at the local level before an appeal can be made to the County Board. Additionally, appointments are required for the County Board of Equalization and times are available after 7 pm if necessary.
More details regarding this process can be found here.
Click on the document below to see the Local Board of Appeal & Equalization schedule for Pine County for the current year.