(1) For the current reappraisal cycle, tax years 2009-2014, the department will accept requests for informal assessment reviews (Form AB-26) for classes three, four, and ten. The owner of any land and/or improvements who had not previously submitted a request for an informal review of their 2009 assessment notice and who is dissatisfied with the valuation may request an informal review of the assessment notice by submitting a request for informal review form (Form AB-26) to the local Department of Revenue office in the county in which the property is located, on or before the first Monday in June of the current tax year, or within 30 days of the receipt of an assessment notice to be considered for the current tax year.

(2) For taxpayers who do not file on or before the first Monday in June of the current tax year, or within 30 days of receipt of an assessment notice, the informal review will be considered for the following year.

(3) Any adjustments to taxable value will be reflected only in the tax year timely filed and ensuing years. There will be no retroactive adjustments to the taxable value for years prior to the accepted filing date.

(4) For subsequent reappraisal cycles, beginning in tax year 2015, taxpayers may file an informal assessment review in any year of the cycle, but only one time during a cycle unless the department determines that a change in value occurred and the taxpayer receives a new assessment notice during the cycle.