What is an Abatement?

An abatement is an assessment appeal process that occurs when, generally, there must be either an error in the physical data of your property or the assessment must not be proportional to other properties.

Reasons for Abatement Application: An abatement may be granted for "good cause shown". Generally, this means a disproportionate assessment or an assessment based on an error. It can also include other reasons. The fact that property taxes may be considered to be "too high" is not adequate grounds to justify an abatement. The amount of tax is not appealable since the local legislative bodies, through the budget process, determine the amount of money needed to fund local government operations.

If your request is based on other reasons, please be prepared to state them with specificity. If the application is based on a disproportionate assessment, the taxpayer has the burden to prove disproportionality. Therefore, state with specificity all the reasons supporting your application. Statements such as "taxes too high" or "assessment exceeds market value" are insufficient.

 Generally, specificity requires the taxpayer to present material on the following (all may not apply): 

            1. Physical data: incorrect description or measurement of the property.

            2. Market data: the property's value on the April 1, 2008 assessment date for the 2008 tax year, supported by comparable sales, income analysis or a professional appraisal according to USPAP.[1]

            3. Assessment data: the property's assessment exceeds the general level of assessment shown by comparing the property's assessment to market value ratio to the City’s sale ratio. 

 Please note that the burden of proof that your assessment is incorrect lies with you, the taxpayer. To carry this burden, you must show what the property was worth on April 1 of the year appealed. This value and the assessment will then be compared to recently sold properties in the City. Therefore, comparable sales are an essential part of most appeals. It is required that you provide in writing all evidence of your claim. This information is essential for the Board of Assessors to review your claim. A blank form or a simple statement of "we feel we are over taxed" will result in a denial based on insufficient evidence. The taxpayer needs to show why the assessment is wrong, and how the assessment has resulted in the taxpayer paying a disproportionate share of taxes.