FORMAL REVIEW
Board of Equalization
The Board of Equalization takes appeals on Real Estate for the current year with the purpose of equalizing reassessments throughout Jackson County. The Board of Equalization is independent of the Jackson County Assessor’s Office. If you disagree with the results of your informal hearing, you have the right to appeal the market value on your reassessment to the Jackson County Board of Equalization. Your appeal is a public hearing. The Board will call appeals and hear all cases in docket order. Before your case is heard the Appellant and/or Representative must sign-in on the Appellant docket for the property described as follows: appeal number, parcel number, name, and the situs/property address. A separate application must be completed for each parcel of property being appealed.
The Board will give an introduction and call the docket to order. The Appellant will approach the Board as your appeal number, name, and situs/property address are called. All witness(es) testifying will be sworn in.
The valuation hearing will proceed as follows:
- The Board will ask your opinion as to the fair market value of the appealed property.
- The Board will then ask the Assessment Department their opinion as to the fair market value of the appealed property. If there is a difference in the opinion of value, each party will be given an opportunity to present evidence of their opinion.
The Board's goal is to allow the Appellant the opportunity to share important facts and supporting evidence about the property. The Board does not adhere to legal rules of evidence, but the expectation is that your case is presented in a concise manner.
The Board will make a determination of the fair market value of your property as of January 1, 2023. Such evidence may include but is not limited to:
- Appraisals by Certified Appraiser (not real estate agents’ opinions)
- Settlement statement
- Sales contracts
- Comparable sales of homes close in proximity
- Written estimates or cost for any improvements made or needed
- Current photos of condition relevant to valuation (both of interior and exterior)
- Rent Rolls and Leases (for last three years)
- Income and Expense Statements (for last three years)
- Depreciation Schedules (for last three years)
State law does not permit the Board to look at the assessed value of other properties. However, they may take in consideration of other properties' market value for comparison.
There are limited provisions for extending or continuing your case. If you do not appear at your scheduled BOE hearing, the Board of Equalization will value your property based upon the evidence presented. When the value decision has been determined, the Board and the respective City and School District Members will vote and digitally authorize its decision. A copy of that decision may be obtained at the time of the hearing, by email or mail from the Board staff.
Appeals may be filed beginning May 1, 2023, and ending July 10, 2023. No appeal requests will be accepted after July 10, 2023. Appeal hearings are public and will be scheduled after July 1st and may conclude by the fourth Saturday in August unless extended by the Board. Please contact the Board of Equalization at: boardofequalization@jacksongov.org