Also, be courteous and businesslike at the appeals meetings/hearings. The assessor wants to get the value right, although he/she really represents the county’s interests more than he/she represents your interests. At the second level, the Board members are truly independent of the government, and they definitely appreciate courtesy, pictures, diagrams, and clear explanations of why your house is worth less than the DAT’s assessment statement.

The first level appeal, which is basically an informal conference with the local assessor, allows you to ensure that the information that the state has on file about your house is complete and accurate. It is also your chance to point out subtle details about your property that are not reflected in the valuation worksheet that the SDAT prepares for each property. For example, if your house is on an undesirable lot because of the view, or because the backyard is hilly, or because the neighbor’s house casts a permanent shadow over your sunroom, the first level assessor will sometimes reduce your assesstment.

The second level is where you can often make even more progress. The second level, which is an informal board of three local community members, has always been very fair, in my experience. You get about 10 minutes to explain why your house is overassessed, and the assessor then has to refute your claims. I used a short Power Point presentation during the second level appeal and the Board members really seemed to appreciate it.

I’ve never been to the third level, which is tax court, as the second level has always given me everything that I’ve asked for.