How do I appeal my assessed value?

An assessment appeal is an argument regarding the accuracy or equality of the assessment, not a complaint about the tax amount.

  • The first step to appeal your assessment is by submitting a written notice of appeal to the clerk of the local board by the Thursday preceding the 3rd Monday in March.  Your local board is the municipality or township in which you reside.  
    • If you wish to appeal the decision of the Local Board, you must submit a written notice with the Lincoln County Auditor by the 1st Tuesday in April.  
    • You must appeal to your local board of equalization first.  
  • Lincoln County has developed a website dedicated to assisting with the appeals process.  The website is only active during the time of receiving your current year’s assessment notice (

Show All Answers

1. If I split a property, when will I be assessed and when will I pay taxes on the two pieces separately?
2. If my new home is not complete by November 1, when will it be assessed?
3. What is the relationship between the County Equalization office, the Treasurer’s office and the Auditor’s Office.
4. How are assessments determined?
5. What is the difference between assessed value and taxable value?
6. What is owner occupied?
7. How do I qualify for owner occupied?
8. How do I appeal my assessed value?
9. What tax relief programs are available to me?