Question

Where does a property owner file an assessment complaint?

a. The mayor's office in the city or town where the property is located
b. The local taxing authority in the city or town where the property is located
c. The state legislature
d. With either the assessor or the board of assessment review

Answer 1

The correct answer is d. With either the Assessor or the Board of Assessment Review. When a property owner wants to file an assessment complaint, they can do so with either the Assessor or the Board of Assessment Review. The property owner may need to file the complaint in writing or appear in person before the relevant authority.

Step-by-step explanation:

The correct answer is d. With either the Assessor or the Board of Assessment Review.

When a property owner wants to file an assessment complaint, they can do so with either the Assessor or the Board of Assessment Review. The Assessor is the individual responsible for determining the property's value, while the Board of Assessment Review is a panel that reviews assessment disputes. Depending on the specific procedures in place, the property owner may need to file the complaint in writing or appear in person before the relevant authority.
Example:

If a property owner believes that their property has been overvalued and, as a result, the property taxes are too high, they can file an assessment complaint with either the Assessor or the Board of Assessment Review to challenge the assessment and potentially have it adjusted.