Final answer:
The last resort for someone unsuccessful in disputing their property tax is to seek judicial review by taking the dispute to court. The owner must present their case against the property tax assessment, having already exhausted all other administrative appeal options.
Step-by-step explanation:
If someone has disputed their property tax with no success, their last resort could involve seeking judicial review. This means taking the dispute to court, where a judge could provide a neutral evaluation of the case. In this process, the property owner can present evidence and legal arguments as to why the property tax assessment is incorrect or unfair.
Before resorting to legal action, it's crucial for the property owner to have exhausted all administrative appeal options available through their local tax assessor's office or local government. Through these appeals, one would typically need to demonstrate discrepancies in how the property was assessed, including errors in property description or incorrect valuation.
Moreover, individuals should be aware of local laws and regulations – like the passage of Proposition 13 in California, which was a response to increasing property taxes – that can limit the ability of regional governments to hike property taxes, and understand how such measures might impact their appeal case.