Abatements

Our office is currently only accepting petitions for abatement for tax years 2022 and 2023. All other submissions will be rejected.

What is an Abatement?

Abatement is the process used to correct property taxes due to erroneous valuation for assessment, irregularity in levying, clerical error, or overvaluation.  An abatement petition is filed to process either an abatement (cancellation or reduction ) of taxes due or a refund of taxes paid.  An abatement cannot be processed if the taxes have not yet become due or paid for the tax year sought. Hence, abatement petitions submitted for the current tax year (before taxes have been levied) will be automatically rejected. The following requirements must be met before an abatement petition will be accepted:

  1. Taxes must be levied for the tax year that the abatement is sought. Abatement petitions submitted prior to the taxes being levied will be automatically rejected.
  2. Abatement petitions must be filed within two years after January 1 following the year in which the taxes were levied. 
    1. For instance, an abatement sought for assessment year 2023 must be filed in 2024 or 2025.
  3. In cases of overvaluation, abatement action is barred if a protest was filed during the year for which an abatement is sought.
  4.  The petitioner can only file for years in which they owned the property. If the ownership changed during the assessment year, the new owner has standing to file an abatement petition so long as the former owner did not file a protest for the assessment year in question.
    1. An agent may file an abatement petition for a taxpayer but must also submit a letter of agency from the property owner at the time the petition is submitted.


Due Process

Through the abatement process, a taxpayer has an opportunity to challenge the validity of an assessment as established by the county assessor AFTER the taxes have been levied. It should be noted that while the taxpayer has the right to file an abatement, approval is not automatic. The taxpayer should be prepared to present evidence that the value or tax is incorrect. In cases where the taxpayer feels his property has been overvalued, abatement action is barred if a protest was filed during the year for which an abatement is sought.

When an abatement petition is completed and presented to the assessor’s office, the assessor makes a recommendation of approval or denial (in whole or in part) to the county commissioners. If the assessor recommends denial of a petition, the county commissioners conduct a hearing on the petition at which both the assessor and the taxpayer can present their positions to the board.

If the petition is approved by the county commissioners and the amount requested is greater than $10,000 in tax, per schedule per year, the petition is forwarded to the property tax administrator for review to ensure that the approval of the petition is in conformity with statutes and case law.

The administrator may approve the petition and return it to the county for processing, or the petition may be denied in whole or in part. If the county commissioners or the administrator deny the petition, the taxpayer is notified in writing and provided information on further rights of appeal.

Please use the fillable PDF Abatement Petition Form below and submit to [email protected].

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