ABATEMENT REQUIREMENTS
Abatement application for tax year 2012 must be filed with the Assessing Department no later than March 1, 2013.
If the abatement application is based on disproportionate assessment or over assessed the taxpayer has the burden to show how the assessment was disproportionate. To carry this burden the taxpayer must show:
a) What the property was worth (market value) on the assessment
date;
b) The property's equalized assessment exceeded the property's
market value.
This application does not stay the collection of taxes; taxes should be paid as assessed.
If an abatement is granted, a refund with interest will be made.
The municipality has until July 1, 2013 to grant or deny the abatement application.
An appeal must be filed;
No earlier than:
a) after receiving the municipality's decision on the abatement
application;
b) July 1, 2013 following the notice of tax if the municipality has not
responded to the abatement application;
and
No later than:
a) September 1, 2013 following the notice of tax.
| 
