How would a change by the BOE in the Fair Market Value of my land affect my real estate tax bill if I am enrolled in the Land Use Assessment Program?
If you are enrolled in the Land Use Assessment Program your taxable assessment is the sum of the fair market value of the improvements (dwelling and other structures) and the Use Value of the land. The fair market value of land enrolled in the Land Use Program is not taken into consideration in the calculation of your real estate tax bill. Therefore, if the Board of Equalization determines the fair market value of the land should be lowered; there will be no change in your current tax liability. A change in fair market value would however affect the amount of deferred real estate taxes as a result of participation in the Land Use Assessment Program and the associated rollback taxes. If the Board of Equalization determines the fair market value of the improvements should be lower or higher, the real estate tax liability would be adjusted accordingly. The Board could adjust the fair market of the home site or other non-qualifying land which would affect your real estate tax liability.

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1. How do I set an appointment with my appraiser or request an inspection?
2. How do I appeal the current year assessment?
3. What are acceptable reasons for appeal?
4. Can I appeal my Use Value if I am enrolled in the Land Use Assessment Program?
5. How would a change by the BOE in the Fair Market Value of my land affect my real estate tax bill if I am enrolled in the Land Use Assessment Program?
6. What if the review confirms my assessment and I still do not agree?
7. What if I’m still not satisfied after the BOE hears my appeal?