Equalization Board

2011 Equalization Board Timetable

July

Assessor sends out notices of Assessor's assessed value (A.C.A. 26-23-203(2)(A)(A.C.A. 26-26-910). Notice advises property owner that he may apply to the EQ Board for adjustment from the Assessor's assessment, such application to be made on or before third Monday in August

August 1

(A.C.A. 26-27-309) First meeting of the EQ Board - organization meeting and begin equalization process according to the report laid before it. Assessor delivers real and personal assessment rolls to EQ ( A.C.A. 26-26-716)

August 8

Deadline for EQ Board to begin hearing appeals from property owners (Second Monday in August) (A.C.A. 26-27-317(c)(1)

August 15

 Last day for property owner to make appointment for hearing before the Board based on the Assessor's notice of assessment (third Monday in August)) (A.C.A. 26-27-317a)

September 19

 (First Saturday preceeding Third Monday in September) - Last day for filing applications by property owner to the Board for adjustment of Board Raised decisions based on notice sent by the Board (Third Monday inSeptember)

October 1

 Last day for regular equalization meetings-Adjournment of regular session.(A.C.A. 26-27-311(a)(1)(A) (A.C.A. 26-27-309)

October 3

 1st day the Board may convene in special session, if necessary (A.C.A. 26-27-311(a)(1)(A)

October 10

 Second Monday in October, last day to file an appeal in County Court (A.C.A. 26-27-318(c)(1)

November 14

 Last day for County Court to hear all county court appeal cases (A.C.A. 26-27-318)

Special Session

If ratio is below the percentage of true or fair market cvalue, then special session may continue until, but not lster than, the Third Monday in November. (A.C.A. 26-27-311)
1. Completing its work of equalization of property assessments; or
2. Reviewing or extending its work of equalization of property assessments.

November 14

Last day of special session of EQ Board (A.C.A. 26-27-311)

November 14

Last date any assessment may be changed