          
          
          
               To see if you have an improper assessment, you
          have to examine your property card.  You might have to
          make an appointment to do this, or you could show up at
          the office during regular hours.  The policies vary
          widely, but usually you have a legal right to inspect
          the records.  They are public records -- open to
          inspection by anyone -- nobody is doing you a favor to
          let you look at them.  
          
               Many errors can be found on the property card, so
          read it carefully.  Make sure the description of your
          property is absolutely accurate, and double check the
          arithmetic.  Especially for things like square
          footage -- of both the home and the lot.  An extra zero
          in the lot footage could change the bill drastically.  
          So could including the garage square footage in the
          home square footage, a particularly easy mistake if it
          is an attached garage (and even easier if the
          assessment was done from an aerial photo).  If there is
          anything listed on the card you are not sure of, write
          it down and check it out later.
          
               Errors on property cards are common.  There might
          be the wrong land or building dimensions, or
          descriptions of the building could be inaccurate.  The
          nature and quality of improvements can be misstated or
          just plain wrong.  Some jurisdictions assess from
          aerial photos, and if lot sizes are small you could be
          paying taxes on your neighbors swimming pool.  Also be
          sure that any negative influences on your property are
          recorded.  Perhaps there is an easement that's not on
          the card, or there is some other factor that detracts
          from the property's value that is not on the card.  
          
               If you have a business property, see that the
          property's use is properly recorded.  Different uses
          mean different market values.  Property owners also
          should be sure that maintenance expenses haven't been
          recorded as improvements to boost a property's value. 
          If there is a major defect in your property, be sure it
          is on the property card; it should bring down your
          assessed value.  Perhaps the power company has a
          substation on one corner.  (You've become so used to it
          that you don't even see it any more, it's only ten by
          ten feet, and surrounded by a vine covered fence.  But
          it is still there, and it can count as a negative
          influence.)  
          
          
          
