Real property deeds recorded after January 1 and before July 1 may be appealed to the Supervisor of Assessments within 60 days after the deed is recorded. This 60 day appeal will have a corresponding date of finality matching January 1 mentioned immediately above. 

New owners who record their deeds after July 1 but before December 31 are generally NOT eligible to file a 60 day appeal. You should treat these appeals as a petition for review aimed at the upcoming January 1.

In certain limited circumstances, new owners who record their deeds after July 1 may still be eligible to file a 60 day appeal. These situations are rare and should be referred to the Attorney General’s office for review. Essentially, the owner is requesting that their settlement date be substituted as the date of transfer (as opposed to their recordation date). An executed copy of the owner’s deed is always required in this instance and the appeal must be filed within 60 days of the settlement date under this request.

The Supervisor of Assessments shall schedule the appeal hearing within 90 days after receiving a valid 60 day appeal.