MCCD Assessment Review Process

Staff from the Margaret Creek Conservancy District (MCCD) are available to conduct an administrative review of the assessment assigned to your property or properties.  The “Request for Assessment Review” procedure will involve only a few moments of your time. Information and directions on how to request a review of your property follows below.  Forms are available by clicking the link at the bottom of this webpage.

   A parcel owner may print out the Request for Assessment Review form located at the link below or contact the MCCD at (740) 592- 1792 to learn how they obtain a copy of the Request for Assessment Review form. 

The Request for Assessment Review form also is available via: 

• E-mail

• Fax

• US Mail 

  NOTE: The Request for Assessment Review form must be signed by either a parcel owner or power of attorney or other legal representative.
  

   

  The minimum information required for review is: 

• Parcel owner’s name

• Parcel location

• Reason(s) for requesting review

• Signature of parcel owner or power of attorney or other legal representative

   

  The Request for Assessment Review form or letter may be delivered to MCCD by: 

  MAIL or HAND DELIVERY                         E-MAIL SCANNED COPY

  MCCD – Assessments                             hcd-mccd@hockingcd.org

  560 W. Union St.

  Athens, OH  45701-2331 

  FAX  (740) 592-5557 

  When the MCCD received the written request it is date stamped.  Requests for assessment review will be reviewed by MCCD staff members in the order received; the staff will contact the parcel owner if more information is needed to complete the review.  When a review is completed, either a “Notification of Change” letter is sent to the parcel owner outlining the changes made to their assessment; or a letter indicating why the assessment calculation is correct and no change is warranted.

  If you receive a Notification of Change letter, please be aware that your county tax bill may not reflect any changes to the assessment amount.  Any billed assessment over the amount indicated in the Notification of Change letter will be refunded after second-half disbursements are received from the county.  The Notification of Change letter also will detail the refund procedures.

  **NOTE** Any amendment made by the Board of Appraisers to the original policy / rules is not subject to retroactive billing adjustments for that year or any previous years.  It will however, be reflected in future assessments. 

  The Request for Assessment Review Form is designated to resolve issues with current and future year assessments.  If you believe your parcel(s) has been assessed incorrectly in the previous year(s), Maintenance Assessment Billing Policy 7 allows for retroactive billing adjustments for any and all types of discovered billing errors.  These errors typically include:

• Parcel Identification Number matched with incorrect property.

• Estimated impervious area was either too high or too low (incorrect land use or errors in gross area).

  To have your parcel(s) reviewed for a retroactive billing adjustment, please submit an Assessment Payment Verification Form and appropriate supporting documentation with your Request for Assessment Review.

  Accepted forms of supporting documentation are as follows: 

• Tax bills paid through your mortgage escrow account – Please provide your Real Estate tax payment information provided by your mortgage company.

• Tax bills paid in person with cash or money order – Please provide the receipt given to you by the County Treasurer at the time of payment.

• Tax bills paid by check – Please provide a statement showing a copy of the canceled check and the associated tax bills.

  For many counties, proof of payment may be obtained via the Auditor’s real estate web site by searching for previous tax years.  Request a copy of your paid taxes statement by going to your County Treasurer’s office for proof of previous payment.

  Note: Submitting only a copy of your tax bill is not sufficient evidence of payment.

  When a review is completed, a letter detailing the results will be sent to the parcel owner(s).  If a retroactive billing adjustment is warranted, refunds will be issued for a period not to exceed three years preceding discovery of the error.