Appeals are occasionally filed on accounts that are later issued a supplemental triennial assessment notice or out of cycle assessment notice after the date of the originally appealed notice.  This can result in an appeal on both notices, or an appeal of the original notice but not the supplemental or out of cycle notice.   

When SDAT sends out our bulk triennial reassessment notice in late December that is superseded by a supplemental triennial assessment notice for the same property and tax year on or before January 30, or after the 1/4 year new construction assessment notice, the supplemental triennial assessment notice supersedes any previously issued assessment notice.   Therefore, the supplemental triennial assessment notice is the only notice of value in effect for the date of finality and the only notice that can be actively appealed because it represents the most current assessed value for the given tax year.  If an appeal is on file for the earlier triennial assessment notice, that appeal is to be rendered null and void by implication and operation of law.  This would also apply to an out of cycle notice for a property account that has an appeal on file for a previously issued notice, petition for review, or new owner appeal for the same tax year.  

The local office shall mail the owner or representative who has filed the original appeal the “Appeals Superseded by Supplemental Letter” to provide them with proper notification that the appeal of the original triennial reassessment notice, or other earlier assessment notice for the same tax year, no longer remains in effect and an appeal would need to be filed on the superseding supplemental triennial reassessment notice or out of cycle notice.   

After the letter has been mailed, the appeal on the original notice shall be recorded as “Withdrawn” within our database and noted as “withdrawn due to supplemental or out of cycle notice,” and include the date the above letter was mailed.  

If an appeal has already been filed on both the original triennial assessment notice and the supplemental triennial assessment notice or out of cycle notice, no letter will be required.  The appeal record for the original triennial notice shall be recorded as “Withdrawn” within our database and noted as “Withdrawn due to appeal of supplemental notice or out of cycle notice”. The appeal record for the supplemental notice or out of cycle notice shall be maintained and processed accordingly.  

In rare cases where a new notice has been issued for an account that has already been sent a final notice that is now under appeal to PTAAB for the same tax year, the Supervisor of Assessment or their designee shall make a written request to the PTAAB Clerk to the Board requesting the case be dismissed due to a superseding notice for the same tax year.  Upon approval of a dismissal, the Supervisor of Assessment or their designee shall issue a letter to the owner or representative that the PTAAB appeal has been dismissed and inform them to appeal the superseding notice for the same tax year.  ​