The assessor can only grant an exemption to an individual who has timely filed an application establishing that the person meets the exemption qualifications.
If the assessor determines that the applicant does not qualify, or if the information provided on the application is insufficient, the assessor will deny the application and mail a statement no later than August 1, explaining the reason(s) for denial.
Request a Hearing
The applicant may request a hearing before the county commissioners and should file immediately after receiving the assessor's decision to ensure a hearing being scheduled with the commissioners.
The hearing must be held between August 1 and September 1.
The county commissioners' decision is not subject to further administrative appeal by either the applicant or the assessor.