By simply completing an assessment appeal form. You may make your request for an appeal form by telephone, in writing, or may pick up one at the Clinton County Board of Assessment Appeals' office. It is important that you keep in mind that there are two (2) different types of appeals:
(1.) ANNUAL: Must be filed on or before September 1 of the year preceding the tax year appealed (e.g. September 1, 2004 for the 2005 tax year).
(2.) INTERIM: Must be filed within forty (40) days of the mail date on the assessment change notification.
It is important that the appeal form be completed accurately, indicating proper mailing address, the location of the property being appealed, the parcel number (the parcel number may appear as the account number on your bill), and that you have signed the appeal. A separate form must be used for each property being appealed.
What happens after I file an assessment appeal?
The Board of Assessment Appeals' office will set a hearing date and notify you and the appropriate taxing authorities at least twenty (20) days prior to the hearing date.
What happens at the hearing?
The Board presides over the hearing. At the hearing, the burden of proof rests with the taxpayer. The property owner should introduce evidence, such as recent completed sales of similar homes in the neighborhood. The Board requires that the taxpayer or his designee be present at the hearing. If you are unable to attend you may appoint someone to appear on your behalf to testify for you by completing a notarized Power of Attorney. You may also hire an attorney to represent you at the hearing. Attorneys should attach a letter of authorization when filing an appeal on behalf of the property owner. Questions may be asked by the Board of all parties in attendance.
How do I prove value?
Proving the value can be accomplished by the property owner doing one of the following:
(1.) checking the listing of actual completed sales of similar homes in the neighborhood, or
(2.) hiring an appraiser to appraise the appealed property.
What happens after the hearing?
The Board deliberates and renders a decision in writing. As a result of the hearing the assessment may be raised, remain the same, or be lowered. No one should assume that by filing an appeal, a reduction will granted. Within five (5) days, a written notice of the decision of the Board is sent by first-class mail to the property owner.
What happens if I don't agree with the Board's decision?
The property owner and taxing authorities have thirty (30) days from the mailing date on the notice of the Board's decision to file a Petition with the Court of Common Pleas of Clinton County.
Are there programs available for those who have hardship cases?
There are program available for disabled veterans and senior citizens. To receive information with regard to disabled veterans, please contact Veterans Affairs at (570) 893-4339.
To receive information with regard to senior citizens there are property tax rebate forms which are available through the Pennsylvania Department of Revenue at (610) 270-1780.