Abatement Requirements

What Are the Requirements for an Abatement of Real Property Taxes?


A taxpayer may contest his or her tax liability on specific grounds:

Overvaluation


The taxpayer disagrees with the assessment of the fair cash value of the property or believes the valuation reflects a data or other error.

Disproportionate Assessment


The taxpayer believes that the property is valued at a higher percentage of fair cash value than other properties due to an intentional, discriminatory assessment policy.

Misclassification of Real Property


The taxpayer believes the property is not properly classified and the community has multiple tax rates e.g., the property should be classified as residential, not commercial, and be taxed at the lower residential rate.

Statutory Exemption


The taxpayer believes an exemption applies based on the ownership or use of the property.