The procedures for filing an appeal of a registered motor vehicle assessment to the Martin County Board of Equalization and Review are outlined below for your information and assistance.
- A taxpayer may appeal value, situs (physical location) or taxability with, the Martin County Assessor's Office within 30 days of the date -taxes are due as shown on the registration received from the DMV with the tag renewal notice. The taxpayer must first pay the tax in full when due, subject to a full or partial refund if the appeal is decided in the taxpayer’s favor. A form supplied by the County Assessor's Office entitled Registered Motor Vehicle Procedure and Appeal Form must be completed, and a separate form must be filed for each vehicle under appeal. The appellant must complete all applicable sections of this form, and the appeal must be signed by the registered owner.
- The taxpayer or taxpayer representative should, prior to filing a formal appeal, contact with the County Assessor’s Office concerning the assessed value, situs (physical location), or taxability issue in question, and to verify their right to appeal. All taxpayers are urged to provide the County Assessor’s Office information about the appeal prior to the hearing in order to allow property appraisers the opportunity to review, and if appropriate, revise the assessment at the informal level.
- The taxpayer has the burden of proving that either the valuation or the situs (physical location) of the property as determined by the County Assessor's Office was incorrect, or that the property was taxed in error. When appealing the value, the taxpayer must prove that the tax value substantially exceeds the true market value of the property. Documentation should include pictures, estimates of damage if not repaired on January 1st of the year of the bill, proof of excessive mileage, etc. Values are based on average retail value as of January 1st for the year of the tax bill. The tax must be paid when due before a hearing can be scheduled.
- The taxpayer will be notified of the hearing date of the Board of Equalization and Review meeting. The taxpayer will be given the opportunity to appear personally or to be represented by counsel.