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Abatements and Appeals
A taxpayer may contest a real estate tax or personal property tax assessment by filing an application for abatement with the local Assessor. An abatement is a reduction of a property tax. There are various procedural steps and deadlines involved in seeking an abatement. The abatement procedure begins after the tax bills have been mailed.
When & How to Apply
If you feel that your property has been overvalued, disproportionately assessed, incorrectly classified, or is exempt from taxation, you may apply for an abatement. Abatement applications, which must be filed for each property being contested, must be filed and received in the Assessing Department within 90 days of the date the tax bill is payable. By law, the Assessor cannot act on any abatement applications received after that date. There is no fee to apply. The tax must be paid by the due date to avoid interest charges. The tax collector will charge interest if the bill is not paid in a timely manner even if the owner has applied for an abatement.
Property Revaluation
The procedure differs a bit in a revaluation year. Every three years by State law, the town must conduct a property revaluation. When owners receive their new value notice in the mail, if they have questions or concerns, they should schedule an informal hearing with the revaluation company. If there are any errors, it is much easier for the property owner to have them corrected at this stage (before tax bills are mailed).
Abatement Application
The application may be filed with the Assessor on a form supplied by the Assessing Department. Applications are available in the Assessing Department and online. Additional information regarding the abatement process including deadlines is included on the application. Please complete the form as completely as possible and include the date and a signature. To be considered a timely filing, applications must be received by the Assessing Department or postmarked by the United States Postal Service as mailed first class postage prepaid to the proper address of the Assessor, on or before the due date. Email applications must be received in the department during regular Town Hall hours on or before the due date. The filing deadline cannot be extended or waived for any reason. A taxpayer who misses the filing deadline loses the right to any abatement.
Assessor Review
Complete applications will be reviewed first. Please make sure you include enough information to identify your property by using the information on the tax bill. If you include specific and detailed reasons why you feel your assessed value is incorrect, it should improve your case. Upon receipt of an abatement application, the assessor may make a request for additional information if the case is a complicated one or if the application is unclear. Property owners are requested to provide all the information within 30 days of the request. A request to inspect the property may be made if any of the property data are in question or dispute. Any information provided to the assessor will be considered confidential, including the initial application. The assessor has 45 days to render a decision. If the assessor denies the application, the property owner may appeal the decision to the local Board of Assessment Review.
Make an Effective Case
Whether scheduling an informal hearing with the revaluation company, making an application for abatement with the assessor or appealing a decision of the assessor to the Board of Assessment Review, to make an effective case, a taxpayer should focus on the property value, rather than the tax amount or how much a property increased in assessed value. Particularly in a revaluation year, please keep in mind that an unusually large increase in assessed value might signal an error but in itself is not proof of overvaluation or disproportionate assessment. A large increase could be due to a previous error that was corrected by the revaluation project.
A taxpayer may contest their assessment for any of the following reasons:
Overvaluation: The property owner believes the assessment is based on error or the assessed value is higher than market value.
Disproportionate assessment: Property is assessed at higher percentage of fair market value than similar properties.
Statutory exemption: The property is exempt from taxation based on ownership or use.
Improper classification: Richmond does not have property tax classification, so this would only apply in the case of Farm, Forrest and Open Space Classifications.