Property Tax Appeal Form

City and Borough of Wrangell

Petition for Adjustment of Assessed Valuation

General Information

Your property has been assessed according to procedures established by State and local regulations which require all property to be assessed at 100% of market value.  Market value means the estimated price which the property would bring in a sale between a willing seller and a willing buyer both conversant with prevailing general price levels.

Any person who receives notice or whose name appears on the assessment roll may appeal to the Board of Equalization with respect to any alleged error in the valuation or omission not adjusted to the taxpayer’s satisfaction.  If you feel that your property, if placed on the open market could not, within a reasonable period of time, command a selling price equal to the assessment, PLEASE COMPLETE THE ATTACHED FORM AND FILE IT WITH THE ASSESSOR’S OFFICE PRIOR TO THE FILING DEADLINE OF APRIL 19, 2024, 5:00 P.M.

If the Assessor is unable to adjust the value to your satisfaction, your appeal will be heard at the Board of Equalization meeting that will be held on May 13, 2024. The following information may be of value to you during the appeal process.

1.  The Board of Equalization is a quasi-judicial body and not a legislative body.  As such, it can rule only on evidence presented and only within the confines of pre-existing law.  The Board cannot pass new legislation, nor can it change existing legislation to accommodate petitioners, regardless of the merits of the cases presented.

2.  In all cases, the burden of proof lies with the petitioner, and not with the Assessor. The only grounds for adjustment of an assessment are proof of unequal, excessive, improper, or under valuation based on facts that are stated in a valid written appeal or proven at the appeal hearing. According to law, the Board of Equalization, unless convinced otherwise, must vote to sustain the Assessor.

3.  For a complete presentation of an appeal, all information requested should be produced, whether it is requested by this petition, by the Assessor, or by the Board.

4.    In stating your case, it is recommended that all major points of disagreement be submitted in writing on the space provided, (or on a separate sheet if necessary), to be supplemented by verbal argument during the hearing.