Tax Payments
Please be aware regardless of appeals status, you must pay your taxes on time or you will be charged penalties and interest for late payment. First installment tax bills are due December 5. Second installment bills are due June 5.
The BOE is an independent body and NOT part of the City Real Estate Assessor.
In hearing BOE appeals, the assessment is presumed to be correct. The burden is on the taxpayer to show that the property under appeal is:
- Valued at more than its fair market value
- The assessment is not uniform in its application
- There are mistakes of fact
The taxpayer must produce substantial evidence that the assessment is erroneous and was not arrived at in accordance with generally accepted appraisal practice.
All assessments are effective as of July 1 of each fiscal year and are based on data available through December 31st of the prior year.