Appeals of added or omitted assessments must be filed by which date?

• A. December 1
• B. January 15
• C. June 30
• D. November 1

Answer: (A)

The key idea is the filing deadline for challenges to added or omitted assessments in the property tax process. When the assessor adds to or omits from the assessment roll, taxpayers have a limited window to protest with the county assessment appeals board. That window ends on December 1, which ensures the board has time to review the petition and issue a decision before the next year's tax roll and bills are finalized. Other dates apply to different kinds of appeals, but for added or omitted assessments December 1 is the cut-off.