DATELINE SANTA FE

Protesting Property Taxes

Nothing seems to invigorate the great American debate more than the topic of taxes and no tax hits home harder than the property tax. Lately our local media has been filled with stories of outraged homeowners on the verge of war over their property taxes so we thought we would post this blog to the show shed light on the civil and constitutional approach to protesting your property tax.

The County Assessor’s office determines property tax values and if you plan to challenge your property tax this is the place to begin. There are several categories to protest such as agricultural use, residential classification, but if the core of your protest is market value then you will need to focus on the appraised value that the county assessor has determined for your property. Once you identify that amount compare it to comparative values in your neighborhood and if you have an unfavorable discrepancy then you should file a protest.

It is the responsibility of the County Assessor to determine and maintain current and correct values of property and many times discrepancies can be resolved by meeting with your assessor and sharing with them the comps you have and compare them to the comps that they used. This is one of those cases where you get better results with sugar than salt and if you are friendly and honest with your presentation you will get better results. If you do not get the result you want dealing directly with the assessor’s office you have the right to have your case heard before the County Valuation Protest Board.

The Protest Board is comprised of impartial, objective local residents who volunteer their time to resolve these disputes before they go to district court.  Once you have a hearing scheduled, focus on preparing your case so that it is accurate and organized.  It is really important to keep in mind that the taxes you pay this year were from appraisals done the previous year, so if you are protesting 2010 taxes your case will need to be built on 2009 comps. Your evidence can come from a real estate broker who will compile sales of homes from 2009 that are similar to yours and can even appear as a witness to help your case. Appraisals are also helpful but make certain that you order a retroactive appraisal, as the board will not consider a current market appraisal.

When you get to the hearing you should know all the players. The assessor who appraised your property will be there and often an attorney for the county (you can have an attorney, too).  A representative from the State Taxation and Revenue department will chair the hearing and then there will be the two board members.  The property tax code states that there is a presumption of correctness and values are presumed to be correct. This means that the burden of proof falls on the shoulders of the property owner and therefore you will present your case first. State the value you believe for your property and present your comps to the chair to enter as evidence and don’t be unnerved by the county attorney who will probably object to most of your evidence. The chair does not rule on objections, only acknowledges that objections are made so keep on going. Focus your presentation towards the board because they are the ones who will rule on whether or not to make a change in your valuation. Once you finish, the county will make their presentation which will likely be well organized and professional. Be ready to refute their comps if they are not representative of your neighborhood and keep in mind that your goal is to defend the value you stated. Be respectful and courteous and even if you don’t slam dunk the county, the board may give you the benefit of the doubt if both arguments are reasonable.

Fiery rhetoric often accompanies disputes over taxes so before you begin your campaign for property tax fairness, be sure of what you are disputing. If your goal is to vent anger over unfair discrepancies between your taxes and your neighbors, or to argue the constitution, or recite a list of government waste and corruption accusations, you will be wasting a valuable opportunity and your efforts will fall on deaf ears as the only jurisdiction the board has is over valuation of your property and nothing else. If you have the comps and keep your protest within parameters then you stand a really good chance to have your taxes adjusted. Our government is a reflection of ourselves and if we want it to be honest and civil, again the burden is on us.

January 27, 2011 Posted by Carson & Carson | Op-Ed | protest board, protesting property tax, santa fe property tax | Leave a Comment