Board of Review and Equalization Hearings for Property Tax Assessments
The Putnam County Commission sits as a Board of Review and Equalization in the month of February each year and will remain in session for no longer than 28 days for the purpose of reviewing and equalizing the assessment of real estate and personal property tax assessments made by the Assessor. A schedule of hearing dates and times is published in all local newspapers during the month of January. A scheduled hearing date and time can be obtained by calling the Putnam County Commission in the month of January at 586-0201 between the hours of 8:00 a.m. and 4:00 p.m.
The following requirements must be met before appearing before the Board of Review and Equalization:
1. Any objection you have to the assessed value of your property must be submitted by no one but you or your representative due to the formality required because of the judicial nature of the proceeding.
2. A written appraisal is not necessary, but the Commission urges the use of a written real estate appraisal if you disagree with the Assessor’s appraisal.
3. Evidence must be presented to remove the presumption that the appraisal upon which the present assessed value is correct.
4. In presenting your evidence, you should know that the hearing before the Board of Review and Equalization will be a formal administrative hearing. You will be sworn to testify as to the truth of the evidence offered by you or your designated representative in support of your objection. A record will be made of the proceeding.
5. The hearing will be conducted by the following procedures:
- Review the hearing procedure with Petitioner.
- Administer oath to Petitioner and Assessor.
- Assessor presents appraisal information.
- Commission questions Assessor
- Petitioner questions Assessor
- Petitioner presents the case.
- Commission questions Petitioner.
- Assessor questions Petitioner.
- Advise Petitioner that Commission will review and advise of the decision in writing.