City and Borough of Juneau
155 S. Seward Street
Juneau, Alaska 99801
tel. 907-586-5240
fax 907-586-5385
http://www.juneau.org

Assessor Office

FAQ About Appealing Assessments

2013 Real Property assessment notices (white cards) were mailed April 15. The opportunity to discuss, correct errors or appeal your 2013 real property assessment runs for 30 days from that date. Refer to your assessment notice and this web page for important information regarding your valuation, appeal process and tax payments.

The CBJ Assessorís Office is located in City Hall, 155 S. Seward, Room 114. Office hours are 8:00 a.m. to 4:30 p.m., Monday through Friday, excluding holidays. You may contact us by phone at (907) 586-0333.

  1. How do I appeal the assessed value of my property?
  2. Who may appeal the assessed value?
  3. What is the Board of Equalization?
  4. May I appeal my property taxes?
  5. What is the deadline for filing an appeal?
  6. Where can I get an Appeal Form?
  7. What information must I provide with my appeal?
  8. Why is there a deadline for submitting evidence?
  9. What kinds of evidence should I provide for my appeal?
  10. What happens after I file my appeal?
  11. When will I have a hearing?
  12. What can I expect at the hearing?
  13. What if I am not satisfied with the Board of Equalization's decision?
  14. Should I wait until after my appeal hearing to pay my taxes?



1. How do I appeal the assessed value of my property?

To file an appeal of the Assessorís valuation of your property you must complete a written appeal form specifying the grounds for the appeal. CBJ does not currently charge a filing fee so there is no charge to file. The form must be filed within 30 days from the date the assessment notice was mailed. You must also provide evidence supporting your appeal.

In order to protect your right to due process, we require you fill out a petition for review form prior to discussing your concerns with the assessor staff. This helps us to maintain tracking of all inquiries and eliminates the possibility of having your questions answered prior to the deadline for filing. Information available may include your property description, sales of property similar to yours and values of property in your neighborhood.

2. Who may appeal the assessed value?

A person whose name appears on the assessment roll as the owner of record or the agent or assigns of that person may appeal to the Board of Equalization for relief from an alleged error in valuation not adjusted by the Assessor to the taxpayerís satisfaction.

3. What is the Board of Equalization?

The Board of Equalization (BOE) is comprised of private citizens who have been appointed by the Juneau Assembly to hear valuation appeals brought forward by property owners. The BOE is not associated with the Municipal Assessors Office.

4. May I appeal my property taxes?

No, appeals may only be made against the value of the property. The percent or amount of change from last year, amount of tax, mill rate, and other matters unrelated to current value cannot be considered.

5. What is the deadline for filing an appeal?

Appeals must be filed within 30 days from the date the assessment notice (white card) was mailed. Real Property assessment notices are mailed in mid-March to mid-April each year. Appeals must be received by the CBJ Assessorís office, or postmarked, by the ďAppeal must be filed byĒ date shown on the face of the assessment notice.

6. Where can I get an Appeal Form?

Appeal Forms may be obtained by contacting the CBJ Assessorís Office or on our website click here to access appeal forms.

7. What information must I provide with my appeal?

When submitting an appeal, provide the following:

  • Parcel number of the property you are appealing;
  • Specific reasons why you believe the Assessor's valuation does not reflect the value of the property (the amount of tax, percent of increase, personal hardship, and other matters unrelated to the value, are not sufficient grounds for appeal.);
  • Comparable sales or other supporting evidence (see the list below); and
  • Your signature (and agency authorization, if someone else will represent you).
  • Complete both sides of the appeal form.

By law, "THE APPELLANT BEARS THE BURDEN OF PROOF. The only grounds for adjustment of assessment are proof of unequal, excessive, improper, or under valuation based on facts that are stated in a valid written appeal or proven at the appeal hearing. If a valuation is found to be too low, the Board of Equalization may raise the assessment." AS 29.45.210.(b)

You must present clear and convincing evidence to support your appeal. All evidence must be provided within 45 days from the date the assessment notice was mailed (30 days to file an appeal plus 15 days to provide all supporting evidence) . The Assessor may agree to extend the time limit to provide evidence under certain circumstances. Contact the assessor's office regarding any extension request. Appeals without supporting information may be dismissed by the Board.

8. Why is there a deadline for submitting evidence?

The Assessor is required to be substantially finished with all Real Property appeals by June 1. Evidence supporting the appeal must be submitted in a timely manner In order to timely review each case, make appropriate adjustments to value or have the appeal heard by the Board of Equalization.

9. What kinds of evidence should I provide for my appeal?

The assessed value is the assessorís estimate of the price the typical buyer would pay for your property as of January 1 of the assessment year. Buyers and sellers create market value through their activity in the marketplace.

  1. In a residential appeal the best evidence of market value is sale price, the sale price of the subject property and of similar properties.
  2. Commercial properties may require rent rolls, leases and income and expense information.

You may obtain comparable sales information from local realtors, appraisers or at the Assessorís Office. If possible, select sales of properties that have sold recently, are most similar to your property, and are in your neighborhood or area. For each comparable you use, be sure to include the parcel number and address, as well as date of sale and sale price. Also consider comparable characteristics of the property.

Typical characteristics to consider include:

  • Land Characteristics
    • Location (nearby sales are best)
    • Units of comparison (square footage, acreage, front feet)
    • Zoning
    • Desirable features (view, waterfront, good access etc.)
    • Undesirable features (poor access or soils, steep topography etc.)
    • Wetlands
    • Utilities
  • Building Characteristics
    • Type of construction (wood, brick, etc.)
    • Square footage (finished vs. unfinished)
    • Building condition, quality and age
    • Number of bedrooms and bathrooms.
    • Amenities (garage, fireplace, workshop)
    • Type of property (single family, duplex, warehouse, etc.)
  • Other Supporting Evidence
    • Property inspection by an CBJ appraiser
    • Appraisals prepared by others
    • Listing information and price
    • Closing statements for your purchase
    • Documentation by others concerning problems (engineers, inspectors, etc.)
    • Contractors itemized estimates for repairs
    • Income and expense information, if subject is an income property

NOTE: Documents you wish to be considered as evidence should be filed with the assessor within 45 days of the date assessment notices (white cards) were mailed, unless the Assessor agrees to an extension.

10. What happens after I file my appeal?

Your appeal will be assigned to an appraiser for review. You will be notified of who has been assigned your appeal and how to contact them. You must provide the appraiser with your evidence within 45 days of the date notices (white cards) were mailed. The appraiser may require further information and/or an inspection of your property. If the appraiser finds reason to revise the value you will receive an ĎAppeal Withdrawal Formí noting the new value. If you do not agree with the outcome of the review (by signing and returning the Appeal Withdrawal Form) your appeal will be sent to the Board of Equalization for hearing. If the appeal is sent to the Board, the appraiser will provide you and the Board with an appeal packet including a copy or your appeal and a summary of the assessor's position.

11. When will I have a hearing?

The Assessor office Division will notify you of the location, date, and time of your hearing; approximately two weeks in advance of the hearing date. If you fail to appear, the hearing may proceed in your absence unless the BOE grants a new hearing date.

12. What can I expect at the hearing?

The hearing is an informal review designed to allow property owners to present their case, however counsel may represent you if you desire. All testimony before the Board of Equalization (BOE) shall be under oath. You and the Assessorís representative will have the opportunity to give oral testimony and present documentary evidence (See NOTE: below) as to the value of the appealed property. The BOE will then close the hearing and make a decision on the value.

The BOE may lower, raise or uphold the value. A decision by the Board regarding your appeal is only applicable for the tax year in which an appeal is filed. The Assessor is not bound by the Boardís decision in a subsequent assessment period. It is therefore important for you to review your assessment notice each year. If you disagree with your assessment you should contact the Assessorís Office or file an appeal for that year.

NOTE: Documents you wish to be considered as evidence should be filed with the assessor within 45 days of the date assessment notices (white cards) were mailed, unless the Assessor agrees to an extension.

13. What if I am not satisfied with the Board of Equalization decision?

The appellant or the Assessor may appeal a final determination of the Board of Equalization to the Superior Court within 30 days of the Boards decision.

14. Should I wait until after my appeal hearing to pay my taxes?

No, pay your taxes when they are due. Taxes must be paid on or before the due date even if an appeal is pending. Taxes paid after the due date is delinquent and 10% penalty, plus interest and costs are added to the delinquent tax.

When a Board of Equalization appeal is finalized, and if there is a decrease to the assessed value, a refund will be issued for the excess taxes paid, plus interest. Refunds usually take several weeks to process.

If your appeal is resolved and you owe additional tax, the balance, including interest shall be paid within ten days of notice of resolution of the appeal. Failure to make a timely payment for any balance due will result in application of both penalty and interest on the balance.

CBJ Image