Each notice period results in a few appeals being filed after the legal forty-five (45) day period. Such late appeals may result from circumstances which are not the fault of the Assessment Office, nor are they necessarily within the control of the property owners. For example, "by sending a copy of the notice by United States mail to the mailing address of the owner..." constitutes the Department's liability as to service of the notice. Failure of the post office to deliver the notice does not negate the requirement of the law that an appeal be filed in writing within forty-five days.

In such cases the property owner should be advised we will make sure all factors are properly recorded and no calculation errors were made.

When an error is found, an out-of-cycle notice is sent stating a change occurred due to a calculation or measurement error. As a result of this reduction, the appeal process is opened.

When no change is made on the late appeal, no final notice is sent. The property owner does have the right to appeal to the Property Tax Assessment Appeals Board our determination of late filing.​