The 2021-22 applications will be accepted July 1 through September 1, 2021. The postmark date, or the date the application is delivered in person to the Administrative Assistant in the office of the Commissioner of the Revenue, will determine timeliness. An application postmarked or delivered in person after the deadline of September 1, 2021 will not be accepted.
*Please note that the Real Estate Assessor values property as of January 1 of each year with an effective date of July 1. Therefore, the assessment period under review on appeal is the twelve month period prior to and including December 31 of the year prior to the July 1 assessment. The Board of Review will not consider information pertaining to any time period after December 31 of the year prior to the effective date of the assessment.