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1. If my primary residential property contains rental or business structures, do I receive the 4%t legal residence special assessment?

The 4% assessment would only apply to the portion of the property used as your residence. The 6% ratio would apply to the remainder of the property.

2. How do I apply to receive the 4% legal residence special assessment or the agricultural use assessment?

Applications are available in the Assessor’s Office. Applications must be completed by January 15 in the year following the purchase.

3. How do I appeal the Assessor’s appraisal of my property?

To appeal an appraisal, the property owner must write the Assessor’s Office. In an appeal, the Assessor’s Office schedules a hearing between the property owner and the Assessor or staff appraiser to discuss reasons for the appeal. After the hearing, the Assessor’s Office sends the property owner a letter describing decisions and appraisal changes. 

If the property owner has any further objections, they must write their objections and send them to the Board of Assessment Appeals within 30 days. The Board then schedules a hearing and notifies the property owner in writing of the results. If still aggrieved, the property owner may file an appeal with the Administrative Law Judge Division in Columbia. To appeal a "Notice of Change of Classification Appraisal and Assessment," the property owner must do so within 90 days of the date of the notice to appeal.