ASSESSMENT NOTICES AND THE APPEALS PROCESS

Assessment Notices
The Assessor’s Office mails assessment notices in February of each year to all owners of real property in Portsmouth. The notices reflect the estimate of value for the upcoming tax year, which begins on July 1. A property owner may call, write or visit the Assessor’s Office to discuss the assessed value of their property with an appraiser.

The Appeals Process

Informal Hearing (Informal Review)
Each notice displays the dates for informal appeal should the property owner wish to discuss their assessment with an appraiser in our office. These dates usually occur during a one week period in the month of March.

This first step in the appeal process is simply an "informal" meeting in the Assessor’s Office. You may speak to an appraiser, review the data used in computing the assessed value, and if necessary, schedule an inspection of the property. An informal hearing form must be filled out prior to this "informal" meeting. These forms may be downloaded here or obtained at any local fire station within the city or in our office. Citizens will be seen on a "first come, first serve" basis at this time.

Board of Equalization
Property owners who are not satisfied with the outcome of their discussion with the Assessor’s Office and their property assessment, may appeal to the Board of Equalization. The Board consists of a three-member citizen group appointed by the Circuit Court of Portsmouth. Appeals to the Board are made by filing a completed application review form to the Board. The application form is available from the Assessor’s Office.

Court Appeal
An appeal of a decision made by the Board may be made to the Circuit Court of Portsmouth.