Clay County assessment appeals move from assessor to BOE

An assessment appeal is about value, not whether the tax bill was paid.

Clay County’s Board of Equalization reviews valuations of land and tangible personal property. The county tells taxpayers to contact the Assessor’s Office before submitting Board of Equalization forms to the Clerk’s Office. Informal hearings are handled with an appraiser first.

If the disagreement remains, the BOE appeal request goes through the Clerk’s Office by the posted deadline. After the BOE acts, a State Tax Commission appeal can be the next step.

So if a reassessment notice looks wrong, gather value evidence early: photos, appraisals, sale information, or repair facts. Start with the assessor side. The collector cannot fix a valuation dispute at payment time.