A property owner is entitled to file an appeal if they disagree with their assessment. You should begin the process of filing an appeal with the township assessor of the township where the property is located. Ask for a copy of your property record card and review it to ensure all the features of the property have been reported correctly. This includes air conditioning, crawl space, finished or unfinished attic and basement, fireplace, land size, number of plumbing fixtures, square footage, etc. Any discrepancies may be corrected at that time. If there are subjective aspects of assessment that need to be reviewed:

1. A taxpayer may request in writing an informal preliminary conference with the county or township assessor. The request for the informal preliminary conference must include:
   1. Taxpayer's name, address and telephone number;
      
   2. Address and parcel or key number of the property under review
   
   
2. The taxpayer must file a written request for an informal conference within 45 days after the notice is received or by May 10, whichever is later. Note: any "Late Filed" requests will be effective for the next tax year.
   
   
3. After receiving the taxpayer's written request, the county or township assessor shall hold a preliminary conference within 30 days. The county or township assessor should:
   1. Review the specifics of the taxpayer's reassessment;
      
   2. Review the taxpayer's property record card;
      
   3. Explain how the reassessment was determined;
      
   4. The taxpayer should be provided with information about guidelines, rules, statutes that govern the determination of the reassessment;
      
   5. Consider and note the taxpayer's objections;
      
   6. Consider all errors mentioned by the taxpayer;
      
   7. Enlighten the taxpayer about the reassessment appeal process, the reassessment process and the taxpayer's reassessment.
   
   
4. The County or Township Assessor will notify the Auditor and Property Tax Assessment Board of Appeals (PTABOA) of the outcome of the conference on the Department of Government Finance (DLGF) form, within ten (10) days after the conference. The form must be signed by the taxpayer and the official holding the conference. If issues still remain after the conference, a hearing must be held by the PTABOA within 180 days (for reassessment appeals) and within 120 days after the hearing (for reassessment appeals) issue a determination and findings.
   
   
5. The taxpayer can file a written request with the County Assessor asking for a hearing before the PTABOA, if the Township Assessor makes no attempt to hold a preliminary conference. The PTABOA must hold a hearing within 90 days of the PTABOA's receipt of the taxpayer's written request. Note: the amended statute is silent concerning the County Assessor's failure to conduct a preliminary conference.