Appeals (PTABOA)

When Can You File An Appeal

The County sends a Form 11 "Notice of Assessment" to all property owners once a year. If a taxpayer does not agree with the current year's assessed value as stated on the Form 11, they have the right to initiate an appeal. The allotted time to file an appeal is 45 days from the date of the notice of assessment, which is specified on the Form 11.

Please Note: The Form 11 for assessments as of January 1, 2022 was mailed out April 26, 2022. The deadline to file an appeal is June 15, 2022.

Appeal Process

Due to legislative changes passed in 2017, all appeals must be filed on the Form 130 for each parcel being appealed. After completing the Form 130, it must be signed and delivered in person or by mail to the Harrison Township Assessor's Office. When submitting an appeal, we ask that you provide TWO copies of any evidence supporting what you believe the valuation should be.

Typical evidence may include: 

  • Appraisal
  • Brokers Opinion
  • Comparable Sales with adjustments
  • Other evidence supporting a value

Once the appeal has been filed, we begin an informal review by:

  • Reviewing the Form 130 and supplied evidence
  • Visiting the property to verify or update our records if necessary
  • Scheduling an informal meeting by phone, email, or in person to discuss the evidence and/or findings

If you are not satisfied with the results from the informal review, the appeal is then forwarded to the Property Tax Assessment Board of Appeals (PTABOA) for a formal review. A formal hearing will be scheduled by the board secretary, Deana Chrisman, and you will be allowed to present your appeal and evidence to the 3 members on the board. The board members will hear testimony from the assessor and petitioner, and will make a determination at a later date. You will then be sent a Form 115 by mail stating the boards decision. If you do not agree with the final determination, you may petition to have your appeal forwarded to the state level. 

More information on the Appeal Process

Property Tax Fact Sheet

Appeal Procedure

Form 130