Escape Assessments

What is an Escape Assessment?

An "escape assessment" is a correction to a property's assessed value belonging on the local tax roll that was not processed timely by the Assessor. Current and/or prior year tax rolls may be affected.

This can occur due to different circumstances. However, some of the more frequent reasons include the following:

• Business property statements are not filed, or are not filed by the deadline.
• A Preliminary Change in Ownership Statement is not filed, or not filed timely
• A change in ownership due to a death is not reported, or not reported timely.
• Non-permitted or overlooked new construction is discovered after the fact
• Taxable personal property is discovered during a business audit
• Normal assessment processes are delayed due to a convergence of factors.
• Removal of an Exemption

If You Receive a Notice

Once the Assessor has completed the valuation, a Notice of Proposed Escape Assessment is mailed to the assessee. If you have received a Notice of Proposed Escape Assessment, the reason for the notice will be stated.

The notice will also state the corrected values we intend to place on the tax roll years affected, and you should expect a tax bill to follow in a reasonable timeframe.

If you disagree with the value of an Escape Assessment, or that there should have been a reassessment at all, please contact the Assessor's Office for more information. You have specific appeal rights, which are directly tied to the date on your notice, so it is important to read all the information carefully.

Questions

If you have any questions, please contact our office.