Valuation Protests
Property Valuation Protests must be filed with the Knox County Clerk on Form 422.
Meet with the County Assessor:
An informal discussion with the County Assessor may help to resolve an issue or concern regarding your property. The County Assessor is available to explain the assessed value of your property, answer any questions regarding the assessment of your property, and review any additional, pertinent information regarding the assessed value of your property.
Who may file a protest?
Any interested person may protest the assessed valuation of any real or personal property.
Who is the protest filed with?
If the issue or concern is still not resolved after an informal discussion with the County Assessor, a protest may be filed with the County Board of Equalization at the office of the County Clerk on FORM 422.
The following will result in dismissal of the protest:
Failure of the protest to include the legal description of the property, failure of the protest to state the requested valuation of the property, failure of the protest to contain a written statement of why the required change in assessment should be made, failure to sign the protest, failure to file the protest on or before June 30th.
Real Property Protests:
If protesting the valuation of real property as determined by the County Assessor, a protest must be filed on or before June 30th.
The requested valuation of the property must be stated along with the basis for the request. The legal description of the property and the value of the land and buildings must be included. The protest must be signed and dated.
If additional space is needed, attach the additional information to the FORM 422.
If protesting multiple parcels of real property, a separate protest must be filed for each parcel.
By filing a protest, the assessed value of the property may be increased if the County Board of Equalization finds your property was undervalued by the County Assessor.
Personal Property Protests:
If protesting the reported valuation as reported to the Assessor between January 1 and May 1, the protest must be filed by June 30.
If protesting the assessor's notice of an additonal assessment, notice of failure to file a personal property return, or the imposition of a penalty, the protest must be filed within thirty (30) days of the mailing of the notice.
If additional space is needed, attach the additional information to the FORM 422.
Hearing Procedure:
The person protesting the assessed valuation will be notified by the County Clerk of the place and time for the hearing on the protest. At this hearing evidence may be submitted and witnesses may be presented. Within seven days after the final decision, the clerk shall notify the protester of the action taken by the Board.
Appeals may be taken to the Tax Equalization and Review Commission within 30 days after adjournment of the County Board of Equalization. For protests acted upon during the Board’s June 1 to July 25 equalization session, adjournment is deemed to be July 25th.
