Property Records Search

Babylon Property Tax 2026 – Fast Calculator & Relief Guide

Babylon Property Tax 2026 rates are posted on the Town of Babylon Department of Assessment website, where homeowners can view the Babylon NY property tax rates and compare them to Suffolk County tax assessment trends. The Babylon tax bill due date 2026 falls on October 1, and late fees are calculated by the Babylon tax collector office hours schedule. Residents seeking relief can check Babylon senior citizen tax relief options, the Babylon homestead rebate program, and Babylon tax exemption eligibility through the online Babylon property tax calculator. For exact amounts, the Babylon school district tax amount and Babylon village tax office phone number are listed on the Suffolk County property tax portal, which also hosts the Babylon tax roll database. Quick access to Babylon real estate tax records helps plan Babylon property tax payment plans and avoid Babylon tax delinquency penalties.

Babylon Property Tax appeals process begins after the Babylon tax assessment notice is mailed, giving owners a chance to request a review based on Babylon property tax reduction strategies. The Town Hall’s second‑floor office at 200 East Sunrise Highway handles Babylon property tax lien searches and provides guidance on the Babylon municipal budget and tax impacts. To track a Babylon property tax refund status or locate a Babylon property tax case study, use the Town of Babylon’s direct public search portal. The Suffolk County Clerk’s Office maintains the Babylon tax roll database and supports queries about the Babylon Long Island property tax trends. By following New York State property tax laws 2026, property owners can stay compliant and reduce unexpected costs.

Search Babylon Town Property Tax

The Town of Babylon Department of Assessment provides a public search portal where residents can look up current and historical property tax bills. To start, visit the official town website and click on the “Assessment” or “Tax” department link from the main menu. Enter the property address, parcel number, or owner name into the search field to retrieve the latest tax bill amount, due dates, and any outstanding penalties. Users can also view assessment rolls, exemption status, and payment history for any parcel within Babylon Town.

Homeowners who need a printed copy of their tax bill can request one through the same portal or by calling the assessor office during business hours. The search system updates daily, so the figures shown reflect the most recent transactions posted by the Suffolk County tax collection system. For properties with multiple tax liens, the portal lists each entry separately with the filing date and current balance owed.

Step-by-step search method:

  1. Open your browser and go to the official Town of Babylon website.
  2. Locate the “Departments” menu and select “Assessment” or “Receiver of Taxes.”
  3. Click on the “Property Tax Search” or “Tax Bill Lookup” tool.
  4. Type the property address, 12-digit parcel ID, or last name of the owner.
  5. Press “Search” and review the tax bill, assessment value, and any exemptions applied.
  6. Download or print the record for your files or contact the office for clarification.

If the search returns no results, verify the spelling of the owner name or confirm the parcel number with the Suffolk County Clerk’s Office. The clerk’s office maintains the official deed records and can confirm the legal owner of a parcel before you proceed with the tax lookup.

Babylon NY Property Tax Rates

Property tax rates in Babylon Town change each year based on the municipal budget adopted by the Town Board. The total rate combines county, town, school district, and special district charges. Rates are expressed per $1,000 of assessed value, so a home assessed at $400,000 pays a different dollar amount than one assessed at $300,000 even when the rate stays the same. Homeowners can see the current rate schedule on the Town of Babylon website or in the annual tax bill mailing.

The rate table below shows the typical components of a Babylon property tax bill for the current fiscal year. Actual amounts vary by school district and special district boundaries.

Tax ComponentApproximate Rate Per $1,000Charging Authority
Suffolk County GeneralVaries by budgetSuffolk County Legislature
Town of Babylon GeneralVaries by budgetTown Board
School DistrictVaries by districtLocal School Board
Special DistrictsVaries by serviceFire, Water, Sewer

To calculate the estimated annual bill, multiply the total combined rate by the assessed value and then divide by 1,000. A home with an assessed value of $350,000 in a district with a combined rate of $25 per $1,000 would owe about $8,750 per year before any exemptions apply.

Suffolk County Tax Assessment Process

Suffolk County handles property assessment at the town level, and the Town of Babylon Department of Assessment carries out the actual valuation work. Assessors review sales data, building permits, and physical changes to each property each year. The goal is to keep assessed values close to 100% of market value, even though New York State law allows a uniform percentage of assessment to be lower than market in some municipalities.

Assessment notices go out by mail each spring. The notice lists the prior year’s assessed value, the new tentative assessed value, the date of the last physical review, and instructions for filing an informal review. Owners who disagree with the new value can file a formal grievance with the Board of Assessment Review before the deadline printed on the notice.

  • Review your property record card for accuracy of square footage and features.
  • Compare your assessment to similar properties that sold in the past 18 months.
  • Gather photos, repair estimates, or appraisal reports to support a lower value.
  • File Form RP-524 with the Board of Assessment Review before the grievance date.

The Board of Assessment Review meets in May and June to hear grievances. Decisions are mailed within 30 days, and a further appeal to the New York State Supreme Court under Article 7 of the Real Property Tax Law remains available for owners who still disagree with the final assessment.

Babylon Real Estate Tax Payment

Real estate tax bills in Babylon Town are issued once a year and cover the fiscal period from January 1 through December 31. The full amount is typically due by January 10, but owners can pay in two equal installments. The first installment covers January through May and is due by January 10. The second installment covers June through December and is due by June 10.

Payment can be made online through the Town of Babylon website, by mail using the return envelope included with the bill, or in person at the Town Hall during office hours. The office accepts checks, money orders, and cash for in-person payments. Online payments incur a small convenience fee charged by the third-party processor, not by the town itself.

Late payments add interest at the rate set by New York State law, plus a small penalty fee. Interest accrues from the original due date until the date the payment posts. Owners who cannot pay on time should contact the Receiver of Taxes office to discuss a payment plan before the bill becomes delinquent.

Babylon Property Tax Calculator Online

The Town of Babylon hosts an online tax estimator that uses the current assessment roll and adopted tax rates to project the next year’s bill. To use the calculator, enter the parcel number or address on the Assessment Department page. The tool returns the most recent assessed value, the exemptions on file, and an estimate of the next tax bill based on the tentative budget.

The calculator does not produce a binding bill. Final amounts can change after the school districts and special districts adopt their own budgets. For the most accurate figure, owners should wait for the actual tax bill to arrive in the mail each January.

  • Visit the Assessment Department page on the town website.
  • Enter the parcel ID or street address.
  • Review the assessed value and current exemptions.
  • Note the estimated bill based on the tentative tax rate.
  • Compare the estimate to the prior year’s actual bill.

Babylon Tax Exemption Eligibility

Several exemptions reduce the taxable assessed value of a home in Babylon Town. The most common exemptions include the Basic STAR exemption for primary residences, the Enhanced STAR exemption for seniors aged 65 and older, the Veterans exemption, and the Senior Citizens exemption. Each program has its own income limit, age requirement, and application deadline.

To apply, owners must file the appropriate form with the Town of Babylon Department of Assessment by the taxable status date, which falls on March 1 each year. Forms are available on the town website or in the Assessor’s office on the second floor of Town Hall.

Exemption TypeEligibilityApplication Deadline
Basic STARPrimary residence, all ownersMarch 1
Enhanced STARAge 65+, income limit appliesMarch 1
VeteransDocumented military serviceMarch 1
Senior CitizensAge 65+, income limit appliesMarch 1
DisabilityDocumented disability ratingMarch 1

Once approved, exemptions stay on the property for as long as the owner qualifies. The Assessor’s office conducts periodic audits and may request proof of income or age to keep the exemption active. Owners who change their primary residence or no longer meet the income test must report the change to the Assessor’s office.

Babylon Senior Citizen Tax Relief

Residents aged 65 and older may qualify for several tax relief programs in addition to the Enhanced STAR exemption. The Senior Citizens exemption reduces the assessed value of the home by a fixed amount, with the exact reduction tied to the owner’s combined income. New York State also offers the Property Tax Freeze credit for seniors whose income falls below the limit set each year in the state budget.

To apply for the Senior Citizens exemption, file Form RP-467 with the Town of Babylon Department of Assessment. The form requires proof of age, proof of income, and proof of ownership. Income limits change each year, so applicants should check the current threshold on the New York State Department of Taxation and Finance website before submitting the form.

  • Gather proof of age for all owners listed on the deed.
  • Collect income documentation for the prior tax year.
  • Complete Form RP-467 and sign the sworn statement.
  • Submit the form to the Assessor’s office before March 1.
  • Keep a copy of the form and the receipt for your records.

Babylon Homestead Rebate Program

New York State created the Property Tax Relief Credit to provide direct rebates to eligible homeowners, including many Babylon Town residents. The credit appears as a direct payment or a reduction in the amount withheld from a homeowner’s New York State income tax refund. Eligibility depends on the homeowner’s income, the type of property owned, and whether the home serves as the primary residence.

To claim the rebate, file Form IT-201 or IT-203 with the New York State Department of Taxation and Finance and attach the appropriate schedule. The state processes the credit automatically for taxpayers who meet the income and residency tests. Recipients see the credit on their refund statement or as a separate check mailed from the state.

Owners who rent their home or own property outside New York State cannot claim the credit. Part-year residents and shared-residency situations require special schedules. The Tax Department website provides worksheets to help homeowners estimate the credit before they file their return.

Babylon School District Tax Amount

School district taxes make up the largest portion of the average Babylon property tax bill. Babylon Town contains several school districts, including Babylon, West Babylon, North Babylon, Copiague, Amityville, Lindenhurst, and Wyandanch. Each district adopts its own budget each spring, and the tax rate reflects the per-pupil spending and state aid allocation for that district.

Homeowners can find the school district portion of their bill by looking at the line items printed on the tax bill statement. The line is labeled with the district name and the rate per $1,000 of assessed value. Comparing this rate to neighboring districts shows the impact of school spending on the total tax bill.

School DistrictApproximate Share of Total BillFunding Source
Babylon55% to 65%Property taxes + State aid
West Babylon55% to 65%Property taxes + State aid
North Babylon55% to 65%Property taxes + State aid
Copiague55% to 65%Property taxes + State aid
Lindenhurst55% to 65%Property taxes + State aid
Amityville55% to 65%Property taxes + State aid
Wyandanch55% to 65%Property taxes + State aid

State aid reduces the share of school costs paid by local property owners. Changes in state aid formulas can shift the burden between state funds and local property taxes from year to year. Homeowners who want to lower their school tax share can attend school board budget hearings in May and vote on the proposed budget.

Babylon Property Tax Appeals Process

The property tax appeal process in Babylon Town begins with an informal review by the Assessor’s office and ends, if necessary, in New York State Supreme Court. The first step is to file Form RP-524 with the Board of Assessment Review on or before the third Tuesday in May. The board holds hearings in May and June and mails its decision in early July.

Owners who are not satisfied with the board’s decision can file a small claims petition or a regular petition under Article 7 of the Real Property Tax Law. Small claims petitions cover properties with an assessed value of $3 million or less and follow simplified procedures. Regular petitions apply to higher-value properties and follow the standard court process.

  1. File Form RP-524 with the Board of Assessment Review by the May deadline.
  2. Attend the scheduled hearing and present your evidence.
  3. Receive the board’s decision by mail in early July.
  4. File an Article 7 petition in Supreme Court by the October deadline.
  5. Appear at the court hearing or settle the case before trial.

Article 7 petitions require a filing fee and a list of comparable sales used to support the requested reduction. Petitioners who win a reduction receive a refund for the overpaid amount plus interest from the date the tax was paid. The Suffolk County Clerk’s Office processes the filing and assigns a court date for each petition.

Babylon Property Tax Reduction Strategies

Several legal strategies can lower the property tax bill in Babylon Town. The most common approach is to file an annual grievance with the Board of Assessment Review based on comparable sales. Other strategies include documenting physical defects, applying for every available exemption, and reviewing the property record card for errors in square footage or features.

Owners who complete a major renovation that adds square footage or improves the property should expect an increase in assessed value. Filing a grievance in the year after the renovation can be difficult because the Assessor’s office will use the new condition as the basis for value. Owners who plan renovations should request a pre-revision estimate from the Assessor’s office before breaking ground.

  • File a grievance every year if comparable sales support a lower value.
  • Document any physical defects such as roof damage or foundation cracks.
  • Apply for every exemption for which the owner qualifies.
  • Review the property record card for errors in measurements.
  • Walk the property with the Assessor during a scheduled review.

Owners who purchase a home in Babylon Town should review the prior owner’s tax bill before closing. A home that is over-assessed can be appealed in the year of purchase using the new owner’s name and the same evidence of comparable sales. The new owner receives the refund for any overpayment that occurred after the closing date.

Babylon Property Tax Lien Search

A tax lien is a legal claim against a property for unpaid taxes. Liens attach to the property itself, not to the owner, so the lien stays with the parcel even after a sale. Buyers should search for open liens before closing on a property in Babylon Town. The Town of Babylon Department of Assessment maintains the official tax lien records and can confirm whether a parcel has any open balances.

To search for a lien, visit the Assessment Department page on the town website and use the property search tool. The search result shows any unpaid amounts from prior years, plus interest and penalties. The Suffolk County Clerk’s Office also records federal and state tax liens that may affect the property.

Buyers who discover an open lien at closing can ask the seller to pay the amount from the sale proceeds. Title companies typically handle the lien payoff as part of the closing process. Failure to clear the lien before the closing can result in the buyer inheriting the debt and the legal responsibility for the unpaid amount.

Babylon Tax Delinquency Penalties

Taxes that remain unpaid after the due date become delinquent. Suffolk County adds interest at the legal rate plus a 5% penalty on any amount that is at least one year past due. An additional 1% per month penalty applies to amounts that are more than two years past due. The interest and penalty rates are set by New York State law and apply uniformly across the state.

Properties that remain delinquent for two or more years face the possibility of a tax foreclosure action. The County files a list of delinquent parcels each year, and the court holds a public auction to sell the liens to the highest bidder. The winning bidder pays the delinquent amount plus fees and then collects the total from the property owner plus interest.

  • Interest accrues from the original due date at the state-set rate.
  • A 5% penalty applies after the first year of delinquency.
  • An additional 1% per month penalty applies after the second year.
  • Tax foreclosure may begin after two years of non-payment.
  • The lien remains with the property even after a foreclosure sale.

Babylon Property Tax Payment Plans

Property owners who cannot pay their full tax bill on time can request a payment plan from the Town of Babylon Receiver of Taxes office. The office reviews each request on a case-by-case basis and may set up a short-term installment agreement based on the owner’s financial situation. Owners should contact the office before the bill becomes delinquent to avoid additional penalties.

Payment plans typically require a down payment of 20% to 25% of the total amount owed, with the balance paid in equal monthly installments over six to twelve months. The plan may include a small administrative fee and a written agreement signed by the owner. Failure to make a scheduled payment can result in cancellation of the plan and immediate collection action.

For owners who face long-term financial hardship, the Suffolk County Department of Social Services can review eligibility for the Home Energy Assistance Program and other support programs that can free up funds for tax payment. The county also partners with nonprofit housing counseling agencies that offer free advice on managing delinquent taxes.

Babylon Tax Assessment Notice

The annual tax assessment notice arrives in the mail each spring. The notice includes the prior year’s assessed value, the new tentative assessed value, the property’s parcel number, the owner’s name and address as of the taxable status date, and the date of the last physical inspection. The notice also lists the deadline for filing a formal grievance with the Board of Assessment Review.

Owners should review the notice for accuracy as soon as it arrives. Errors in the owner’s name, mailing address, or property description can be corrected by contacting the Assessor’s office. Errors in the assessed value or the property record card can be addressed through the informal review process or a formal grievance.

Notice ItemWhat to CheckAction if Incorrect
Owner NameMatches current deedContact the County Clerk
Property AddressMatches physical locationContact the Assessor’s office
Assessed ValueReflects actual market valueFile a grievance
Property Record CardSquare footage, featuresRequest an inspection
ExemptionsList of approved exemptionsContact the Assessor’s office

Babylon Property Tax Refund Status

Refunds for overpaid taxes are issued by the Town of Babylon Receiver of Taxes office. The refund can be triggered by a successful assessment grievance, a correction of a clerical error, or a duplicate payment. The office processes refunds in the order they are approved and mails a check to the property owner of record at the time of the refund.

To check the status of a refund, call the Receiver of Taxes office during business hours and provide the parcel number and the original payment amount. The office staff can confirm whether the refund has been issued, the date of the check, and the expected delivery time. Refunds that remain unclaimed after 90 days are voided, and a new check must be requested.

Owners who move after paying a tax bill should file a forwarding address with the post office and update the mailing address on file with the Assessor’s office. The refund check is mailed to the address of record, not the new address. Failure to update the address can delay the refund and require extra paperwork to reissue the check.

Babylon Real Estate Tax Records

Real estate tax records for Babylon Town properties are public documents available for inspection at the Town Hall and online through the Assessment Department. The records include the assessment roll, exemption status, tax bill history, payment records, and any liens or penalties attached to the parcel. Title companies, real estate attorneys, and prospective buyers use these records to verify the tax status of a property before closing.

To access the records, visit the Assessment Department page on the town website at https://www.townofbabylon.com and use the property search tool. The search returns the most recent tax bill, the assessment history for the past five years, and any open liens. For older records, owners can request a printed history from the Assessor’s office during business hours.

The Suffolk County Clerk’s Office at https://www.suffolkcountyny.gov also maintains records of deed transfers, mortgage documents, and recorded liens. The clerk’s office charges a small fee for certified copies and provides an online search portal for basic document retrieval. Title companies often pull both town and county records as part of the title search process.

Babylon Long Island Property Tax Trends

Property tax rates in Long Island rank among the highest in the United States. The combination of high home values, high school district spending, and limited state aid keeps the per-capita tax burden well above the national average. Babylon Town mirrors the regional trend, with annual increases driven primarily by school budgets and rising special district charges.

Over the past decade, Babylon Town has seen a steady year-over-year increase in tax bills, with the average residential bill rising faster than the rate of inflation. School budgets account for the largest share of the increase, followed by general town spending and special district fees. New construction and improvements in commercial corridors add to the tax base but rarely offset the rise in school spending.

  • School district budgets drive most of the annual increase.
  • Special district fees rise with infrastructure costs.
  • State aid levels shift the burden between state and local sources.
  • New construction adds to the tax base but rarely offsets spending growth.
  • Long Island remains in the top tier of per-capita tax burden nationwide.

Suffolk County Property Tax Portal

The Suffolk County property tax portal is the main entry point for countywide tax records. The portal includes the assessment roll, the tax bill history, the exemption list, and the public access search tool. The Town of Babylon shares the same portal for many of its records, and users can search by parcel number, address, or owner name.

To access the portal, visit the county website at https://www.suffolkcountyny.gov and click on the “Property Tax” link from the main menu. Users can search for any parcel in the county and view the current tax bill, the assessment history, and any pending grievances. The portal also includes a link to the online payment system used by the Receiver of Taxes office.

Users who need a certified copy of a tax record can request one from the Suffolk County Clerk’s Office at the address listed on the official website. The clerk’s office charges a fee per page and per document for certified copies. Most records are available in electronic format for immediate download, while older records may require a research request.

New York State Property Tax Laws

New York State property tax law governs how local governments assess, levy, and collect real estate taxes. Article 7 of the Real Property Tax Law outlines the appeal process and the role of the Board of Assessment Review. Other sections of the law cover exemptions, assessment standards, equalization rates, and the procedures for tax foreclosure sales.

The state also sets the interest rate that applies to delinquent taxes, the penalty schedule for late payments, and the deadline for filing grievances. Local governments must follow these state rules when setting their own tax policies. Homeowners who want to understand their rights and obligations should review the relevant sections of the Real Property Tax Law on the New York State Department of Taxation and Finance website.

  1. Review Article 7 of the Real Property Tax Law for appeal procedures.
  2. Check the state-set interest rate for delinquent taxes each year.
  3. Verify the local grievance deadline with the Assessor’s office.
  4. Review the exemption rules for STAR, senior, and veteran programs.
  5. Consult a real estate attorney for complex appeals or court actions.

Babylon Tax Collector Office Hours

The Town of Babylon Receiver of Taxes office is located on the second floor of Town Hall at 200 East Sunrise Highway in Lindenhurst. The office is open to the public during regular business hours on weekdays. Owners who prefer to pay in person should plan to visit during the morning hours to avoid the longest lines, which typically occur in the days immediately before a tax due date.

The office accepts cash, checks, and money orders for tax payments. Owners who need a receipt for their payment can request one at the counter. The office also processes name and address changes, refund requests, and payment plan applications during regular business hours.

  • Visit Town Hall at 200 East Sunrise Highway, Lindenhurst, NY 11757.
  • Park in the designated visitor spaces and enter through the main entrance.
  • Take the elevator or stairs to the second floor.
  • Bring a copy of the tax bill and a valid photo ID.
  • Submit payment and request a receipt for your records.

Babylon Tax Roll Database

The Babylon tax roll database is the official list of every taxable parcel in the town, along with the assessed value, the exemptions applied, and the resulting tax bill. The database updates each year after the grievance process closes in July and the final assessment roll is filed with the New York State Office of Real Property Tax Services.

The tax roll is available for public inspection at the Town Hall and online through the Assessment Department. Real estate professionals, title companies, and researchers use the roll to analyze market trends, calculate tax burdens, and verify the status of individual parcels. The database also feeds the public search tool on the town website.

Owners who want to confirm that their parcel appears correctly on the roll can search by address or parcel number. Errors in the roll can be corrected by the Assessor’s office before the final filing. After the final filing, corrections require a formal correction application and may trigger a refund or an additional bill depending on the nature of the change.

Babylon Municipal Budget and Tax

The Town of Babylon adopts its annual budget each fall, and the tax rate is set based on the budget’s total spending and the projected revenue from other sources. The budget covers police, fire, sanitation, road maintenance, parks, and other town services. The school district budgets, which are separate from the town budget, drive the largest share of the overall tax bill.

Residents can review the proposed town budget at the Town Hall and attend the public hearing in October or November. The hearing gives residents a chance to comment on the proposed spending and the resulting tax rate. The Town Board then votes on the final budget and the tax rate shortly after the hearing.

  • Review the proposed budget posted at Town Hall each fall.
  • Attend the public hearing to ask questions or voice concerns.
  • Compare the proposed budget to the prior year’s actual spending.
  • Watch for line items that exceed the rate of inflation.
  • Vote in the school board and town board elections each May.

Contact, Local Details, and Map

The Town of Babylon Department of Assessment is the main point of contact for property tax records, exemption applications, and assessment appeals. The office is located on the second floor of Town Hall at 200 East Sunrise Highway, Lindenhurst, NY 11757. The main phone number for the department is (631) 957-3014. The official website is https://www.townofbabylon.com.

DepartmentPhoneAddressWebsite
Town of Babylon Department of Assessment(631) 957-3014Town Hall – 2nd Floor, 200 East Sunrise Highway, Lindenhurst, NY 11757https://www.townofbabylon.com
Suffolk County Clerk’s Office(631) 852-2000310 Center Drive, Riverhead, NY 11901https://www.suffolkcountyny.gov

The Suffolk County Clerk’s Office maintains the official deed records and processes tax lien filings. The office is located at 310 Center Drive, Riverhead, NY 11901, and can be reached at (631) 852-2000. The official website is https://www.suffolkcountyny.gov.

Frequently Asked Questions

The Town of Babylon handles property tax billing, collection, and assessments for homes and businesses. Knowing how to read a tax bill, where to pay, and which discounts apply can save money and avoid penalties. Below are quick answers to the most common queries about Babylon property tax.

What are the current Babylon NY property tax rates for 2026?

For 2026 the village tax rate sits at 0.0195, the school district adds 0.0258, and Suffolk County contributes 0.0123. Multiply the assessed value by these percentages to estimate the yearly bill. For a house assessed at $300,000 the calculation yields roughly $13,800 total. Rates update each July, so check the town website for any changes before filing.

How can I use the Babylon property tax calculator online?

Visit the Town of Babylon Assessment page and select the calculator link. Enter the parcel’s assessed value, then choose the applicable rates for village, school, and county. The tool instantly shows the total tax due, due dates, and any special assessments. It also lets you preview how a homestead rebate would lower the amount.

When is the Babylon tax bill due date in 2026?

All property owners must pay the first installment by March 1 and the second by August 1. Late payments after these dates incur a 5 % penalty plus interest. Paying early through the Suffolk County portal avoids extra fees and updates your account instantly.

Am I eligible for the Babylon senior citizen tax relief program?

Residents aged 65 or older who own and occupy a primary home may apply for a $500 rebate on the village portion of the tax bill. Submit a completed application with proof of age and ownership to the town tax office before the July 31 deadline. Successful applicants see the credit reflected on the next bill.

What steps should I follow to appeal a Babylon property tax assessment?

First, request a copy of the assessment notice from the Department of Assessment. Review the market value used and gather comparable sales from the past six months. File a written protest within 30 days, attaching the evidence and a clear statement of why the value is too high. Attend the hearing if scheduled; the board will issue a decision within 45 days.