Challenging Property Taxes

Lowering a property's assessed value can lower the property tax.

In the United States, property taxes can typically be challenged through one of three methods. The most common, and by far most accessible to an individual landowner, is to have the property reassessed. This can lower property taxes on real estate whose value has declined. Other means for challenging a property tax include constitutional lawsuits and ballot measures.

Tax Reassessment

If the value of your home has depreciated, it may be possible to have your property taxes lowered by having the value reassessed or reappraised. This is because property taxes are usually based on an assessment of the property's total value. (See Ref. 1)

Constitutional Challenges

Property taxes may be challenged through the courts for their constitutionality. When the government enacts a tax, it must establish that the tax is fairly and constitutionally applied. Property taxes that violate provisions of the Constitution or private property rights may be overturned in court. (See Ref. 2)

Popular Challenges

Another method commonly used to challenge property taxes is through the initiative or referendum process. While not all states allow laws to be made by popular vote, some states permit their citizens to pass laws without legislative approval by voting on ballot measures. In the past, ballot measure proposals have been used to limit or repeal property taxes. (See Ref. 3)

References

• FrontDoor: Getting a Property Tax Reassessment Due to a Decline in a Home's Market Value
• Tax Foundation: Virginia Constitution Requires Uniform Distribution of the Metrorail Tax Burden in Fairfax County
• Stateline: In Colorado, Concern Over Anti-Tax Measures

Resources

• Washington Post: It's Property Tax Reassessment Time
• Los Angeles County: Scam Alert--Reassessing Property Tax