You may apply for a property tax appeal to request a reduction or cancellation of your property taxes for any of the following reasons: 

  • the tax class for the property has changed
  • the land has become vacant or excess land
  • the land has become exempt from taxation
  • a building on the land was razed by fire, demolition or otherwise, or damaged by fire and rendered unusable for use prior to the damage, by fire, demolition or otherwise
  • mobile unit removed from land
  • gross or manifest clerical error
  • repairs or renovations to the land prevented the normal use of the land for at least three months during the year
  • extreme poverty or illness

Note: The value of the property is retained in the land and not necessarily within the structure.

Submission of Application

The deadline to apply is the last day in February of the year following the application tax year. For example, if the change event occurred from January 1 to the second Tuesday in December 2021, your submission deadline would be the last day in February, 2022.

Exceptions:

If the event occurred from the second Tuesday in December to December 31, 2021, your submission deadline would be the last day in February, 2022.

If you are filing for a period that spans over more than one calendar year, a completed application form is required to be submitted by the respective submission deadline for each taxation year for which an appeal is being filed.

Credits Resulting from a Tax Appeal

Tax appeal adjustments that result in a credit balance will be refunded to the owner of the property for the same period of time in which taxes were paid on the account.

If there was a change in ownership during the year for which an appeal credit has been applied to the property tax account, a copy of the Statement of Adjustments is required for refund purposes.

Building & Demolition Permit Applicants

If you or your builder/contractor applied for a building permit, find out how you may be eligible for a property tax reduction.

Related information: