INSTRUCTIONS FOR PETITION FOR REVIEW OF VALUATION
Information necessary to complete this petition is contained on the Notice of Valuation. Additional
information regarding your property value or classication may be obtained from the County Assessor
of the county in which the property is located.
• The following forms may need to be used in conjunction with the Petition for Review (DOR form 82130) in
the administrative appeals process and can be obtained from your local County Assessor:
1. Agency Authorization form (DOR 82130AA)
2. Appropriate Income and Expense Statement from the DOR 82300 series.
3. Multiple Parcel Appeal form (DOR 82131)
4. Agricultural Land Use Application (DOR 82916)
COMPLETING THIS FORM
• Complete items 1 through 10 where applicable and keep a copy for your records.
• You MUST state the method or methods of valuation on which you are basing your appeal in item 7 and
provide substantial information justifying your opinion of value.
If your appeal is based on:
1. The market sales approach, include the full cash value for at least one comparable property within the
same geographic area as the property in question or the sale of the property in question.
2. The cost approach, include all costs (materials, labor, architectural fees, construction nance costs,
builder’s prot) to build or rebuild the improvement(s), plus the land value.
3. The income approach, include a completed and notarized Income and Expense Statement (DOR) 82300
and the appropriate Supplement for the type of property (DOR 82300-1 through DOR 82300-7).
• If you are ling this appeal regarding classication of your primary residence, please attach documentation
such as copies of your •Driver License •Voter Registration Card •Copy of a portion of your last Income Tax
Return (only name and address section) in addition to Utility bill or Motor Vehicle Registration.
• If you are appealing to obtain qualied agricultural classication, provide the Assessor with a completed
Agricultural Land Use Application form (DOR 82916) together with substantial information justifying your appeal.
• Keep a copy of all information that is submitted to the Assessor.
MULTIPLE PARCEL APPEAL
• You may le an appeal for more than one parcel if all of the parcels are one of the following:
1. Part of the same economic unit. An “Economic Unit” is a combination of parcels in which land and
improvements are used for mutual economic benet. An economic unit may be comprised of properties
which are neither contiguous nor owned by the same owner. However, they must be managed and
operated on a unitary basis and each parcel must make a functional contribution to the operation of
the unit. “Functional Contribution” is a positive economic benet created by the use of an individual
parcel in an economic unit.
2. Owned by the same owner, have the same use, have the same appeal basis, and are located in the
same geographic area. Criteria for determination of “Same Use” includes, but is not limited to, property
class, property use code, unit value, and zoning. “Geographic Area” means an area for which common
property valuation characteristics may reasonably be identied, such as a subdivision, neighborhood,
market area, or an Assessor’s book and map.
•
It is strongly recommended that only parcels with common ownership, physical characteristics and
location be included on a Multiple Parcel Appeal form (DOR 82131). Failure to le multiple parcels under
the above conditions could result in a decision based on incomplete information or a possible denial of
the appeal. In Items 8 and 9 of the petition form, enter the total full cash and limited values for all parcels
included in the appeal.
•
You may request a meeting with the County Assessor’s staff by checking the appropriate box in item 10. If you
are unable to meet with the Assessor’s staff at the time and place set by the Assessor, you may wish to
submit written evidence to support the petition before the date of the meeting. All issues you wish to appeal
must be included on the Petition for Review.
SEE NEXT PAGE FOR THE ADMINISTRATIVE APPEALS PROCEDURES
DOR 82130 (Revised 05/2019)