Taxes Tax Sale and Appeal Law and Legal Definition

Taxes are a charge against the property and not a personal debt. Some of the reasons for appealing a tax assessment include:

You have reasonable appeal if you can support any of the following claims:

  1. The assessor's market value estimate is higher than the actual market value. (This claim can be easily supported if you have recently purchased your property.)
  2. The primary assessment of the property is based on inaccurate information such as an incorrect measurement of a lot or building.
  3. The assessment is higher than those of similar neighboring properties.
  4. The assessed value is at a higher percentage of market value for your property than the prevailing township, or county median level, as shown in an assessment/sales ratio study.

In order to enforce the collection of delinquent taxes, the Tax Collector holds a tax sale each year. At the sale, a lien is generally sold for the amount of delinquent taxes and water/sewer charges, plus interest and costs of sale. Prior to the tax sale, a list of properties on the sale is usually published in a local newspaper and a notice is sent to the property owner. To be removed from the sale, states generally require the full payment of the amounts to go to sale must be made prior to the date of the sale.