PROPERTY OWNER’S LEGAL RESPONSIBILTY
The owner of property on January 1 in any year shall be liable for
taxes for that year. The owner shall also be liable, on a proportionate
basis, for the increase in assessed value attributable to the construction
of new or added buildings, structures, or improvements on property from
the date the new or added improvements were inhabitable and fit for
occupancy or for intended customary use to December 31 of that year.
The owner shall notify the assessor or Supervisor of Assessments, within
30 days of the completion of the improvements and request that the property
be reassessed.
Likewise, the owner of the property on January 1 shall be entitled
to a diminution, on a proportionate basis when improvements were destroyed
and rendered uninhabitable or otherwise unfit for occupancy of for customary
use. The owner must notify the assessor or Supervisor of Assessments
within 90 days after the destruction of such improvement. Failure to
notify within 90 days shall result in no diminution of assessed value
of this property.
The property owner is responsible for notifying the assessor of Supervisor
of Assessments when they move. This will ensure that there will be no
delay in the arrival of the property tax bill. This will also ensure
that the property owner receives the proper exemptions on the correct
property in the correct year.
If the property owner believes that the assessed value is incorrect,
the owner can contact the township assessor to review the assessed value
for the 2003 assessment year. If the property owner does not agree with
the value placed on the property, that property owner can appeal to
the Supervisor of Assessments. The next step in the process is the Board
of Review during the time that they are in session. The Board of Review
is in session from the day that the Supervisor of Assessments sends
Notices of Assessment Change until all the complaints have been reviewed.
There are several other things that you should report to your local
assessor like:
New buildings
Buildings removed, torn down or damaged by fire or flood
Remodeling (interior or exterior)
Additions to house or buildings
Mobile homes
Fireplaces
Basement or attic finish
Decks, patios and garage
