Request for amendment of a property tax assessment notice (Form 7085)

Who can file the application

The request may be filed by the seller or buyer of real property if the following conditions are met:

• A maximum of four years has passed since the date the assessment tax notice from the regional property tax office was received.
• There is a legal basis for amending the tax assessment notice.

The request may be filed by the applicant himself or by his representative (in which case, the representative may submit the form online).

What to add

• Documents and justifications supporting the request for reassessment.

Examples of documents (related to new circumstances):

• Betterment tax paid after the assessment was issued.
• Attorney's fees paid after the assessment was issued.
• Broker’s fee paid after the assessment was issued.

The service is free of charge

How to file the application

• The request must be submitted using the designated assessment modification request form, Form 7085.
• Please complete all sections of the form, including the “Tax Amount” table.
• The form and supporting documents need to be filed at the regional property tax office. You can visit the office in person during business hours or mail your request. (As noted, an authorized representative may submit it online.)

What next

Once submitted, the application will be reviewed in accordance with the law and forwarded to the regional property tax office (within a maximum of five business days). Upon receipt, the office will verify the validity of the application and determine how to proceed.

Once the review process is complete, the applicant will receive a new assessment notice if the request for reassessment is approved.

Remarks

A detailed guide, titled “Know Your Rights and Duties” is available to you. It explains the rights and duties of sellers and buyers of real estate.