Board of Equalization
This board is responsible for reviewing the valuation of all tracts and parcels of land, and all tangible personal property within Clay County. The board has the authority to lower the valuation if, in its opinion, the property has been returned above its true value compared to the average valuation of all other properties in the county. In addition, the board has the authority to raise the valuation if, in its opinion, the property has been returned below its true value.
BOE Appeals Process
In order to appeal your assessment you should first visit the Assessor's website under Frequently Answered Questions to learn more. If you wish to proceed, you will need to contact the Assessor's Office before submitting any forms to the Clerk's Office. We have included a general timeline provided by the Assessor's website. Please do not hesitate to contact either office to assist you with any further questions.
When and how can I appeal to my market value?
Informal hearings will be held in the month of April with an appraiser from the Assessor's Office. Please call the Assessor's Office for an appointment.
Board of Equalization hearings will be held in August. All requests for BOE appeals must be made through the Clerk's Office. Completed forms must be postmarked or turned in by 5 pm on the 2nd Monday in July.
State Tax Commission hearings can be scheduled after filing with the Board of Equalization. The State Tax Commission filing deadline is 30 days following the final action of the BOE or September 30th, whichever is later.
Stacey Tingle, Clay County Clerk