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Notification of Increase in Assessed Value

October 15 (following the July 1 assessment date)

Owners of all industrial and natural resource properties (excluding oil property, natural gas property and managed timberland property) when the total increase in the aggregate appraised amount is greater than 110 percent of last year’s appraised value and the increase is more than $1,000, are notified by the State Tax Department of the increase in appraised value on or before October 15 of the assessment year. Failure to receive this notice is not grounds for having the increase in value set aside.

December 1 (following the July 1 assessment date)

Owners of oil property, gas property and managed timberland property, when the total increase in the aggregate appraised amount is greater than 110 percent of last year’s appraised value and the increase is more than $1,000, are notified by the State Tax Department of the increase in appraised value on or before December 1 of the assessment year. Failure to receive this notice is not grounds for having the increase in value set aside.

January 15 (of tax year)

When the assessed value of any item of real property appraised by the county assessor is 110 percent greater than last year’s assessed value and the increase is more than $1,000, the owner is notified of the increase in assessed value on or before January 15 of the calendar tax year. This notification does not apply to industrial or natural resource properties. Failure to receive this notice is not grounds for having the increase in assessed value set aside.

When the assessed value of business personal property appraised by the county assessor is 110 percent greater than last year’s assessed value and if the aggregated increase in the assessed value of the tangible personal property is greater than $100,000, the owner is notified of the increase in assessed value on or before January 15 of the calendar tax year. This notification does not apply to industrial or natural resource properties. Failure to receive this notice is not grounds for having the increase in assessed value set aside.

Tax Information and Assistance: (304) 558-3333 or (800) 982-8297