Computer savvy and research skills may come in handy if you are planning on fighting the tax value York County has placed on your property.

David Hennes had a PowerPoint presentation when he attended an appeals hearing last year to argue that his home near Cherry Park was worth less than the value the county had placed on it. Hennes was the first to plead his case, but the projector and his computer would not connect and his hearing was rescheduled.

Soon he was glad, because as he listened to others argue with the York County Board of Assessment Appeals, he realized he needed a new game plan.

"Most people wouldn't have a clue" how to argue successfully on their own behalf, he said.

By law, the county reassesses property values for tax purposes every five years and following any sale or major changes to a property.

York County just completed the required five-year reassessment, sending notices to taxpayers in May. Seventy-seven percent of properties in York County increased in value. For many, higher values mean higher taxes.

More than 785 taxpayers have already objected to their property values, said Sam McCollum, deputy assessor with the York County Assessor's Office.

The office welcomes taxpayers who have questions about their values to call or stop by the office, McCollum said. Taxpayers who disagree with their assessments can file an objection.

Sometimes, however, it's state law - not an appraiser's error - that gives the impression that a value is unfair, McCollum said. The values appraisers use are, by law, based on market data from Dec. 31, 2009.

The assessment was scheduled to take place last year, but the York County Council postponed it one year.

The result is the values taxpayers received last month are more than a year old and may not be in line with current market values.

Some taxpayers also question whether home values now are higher than they were during the last reassessment, which was based on values on Dec. 31, 2004. Assessors maintain that though the market has dropped in recent years, it rose significantly before that and hasn't fallen that much.

No matter the explanation, reassessment is bound to have its critics, officials say.

"They've overcomplicated things down there (at the statehouse)," McCollum said, adding that the assessor's office isn't trying to be unfair. "There's not an assessor in the state who's happy how things are going."

For Hennes, the issue was a little different.

Hennes bought his home on Greenwood Lane in Rock Hill in 2009 for $116,500. In 2010 the county reassessed the property at $148,500.

"That's not right," he said, and he filed an objection.

The county sent an appraiser to review his property. Hennes received a letter from the assessor's office indicating no changes would be made to his property value.

Hennes appealed their decision. In January 2011 the appeals board lowered the total property value from $148,500 to $130,000.

The difference in what he pays in taxes amounts to about $50 a month, Hennes said. That's not much, he said, but "it's the principle" that counts.

In the field

Preparing to meet the appeals board was a time-consuming, exhausting process, but well worth it, Hennes said.

According to state law, it's the taxpayer's responsibility to prove the tax assessor wrong. Hennes' efforts took him to his neighbors' homes. He knocked on doors, he took pictures of their yards, and he asked them questions about their property.

A graphic designer, Hennes' computer skills also helped him make his case to the appeals board. With help from his wife and mother, Hennes researched real estate information online and learned how to navigate county property records. He assembled his findings into a half-inch binder of documents and in a PowerPoint presentation, which he said nobody serious about winning a case should go without.

Having a presentation helps "present the information quickly," he said, and is an absolute must for someone planning to convince anyone their assessment was too high.

Hennes said he is concerned that elderly people or people with few resources could successfully build a case or even have time to start the process. Those with the financial ability can hire a tax representative to do the work.

The odds

Before he even attempts to challenge the county, David McKone, who pays taxes on his home and rental properties, said he would like to know the odds of getting a lower value. An appraiser McKone frequently works with said objecting wouldn't be worthwhile, he said.

McKone is asking the county how many objections have been filed and how many have resulted in lower values.

As of June 6, 785 objections to the 2011 reassessment have been filed with the assessor's office. None of the objections from the 2011 reassessment has gone to the appeals board yet, McCollum said.

Following the 2006 reassessment, 29 out of 1,628 objections went to the appeals board. Between 2007 and 2010, 123 out of nearly 3,000 property owners filed an appeal.

There are no records of how many appeals resulted in changed values because the county has not compiled that data.

McKone thinks they should.

"They should have to provide that information to the taxpaying public that contributes to the system," he said.

The process of objecting to a value was put in place to ensure the appropriate value was given, McCollum said.

"If they (taxpayers) don't agree, we want them to go through the process," he said. That might include "(hearing) it from the appeals board."

Taxpayers should be prepared to explain why they believe the assessor's values are wrong. They may present appraisals, real estate listings and sales documents, for example. If a property needs repairs, an appraiser will determine if the value has depreciated.

"We can't just take that 'my house is not worth this because the market is down 25 percent,'" York County Assessor Teresa Simmons said.

On how the appeals board votes, McCollum said, "There's no telling, no rhyme or reason what will happen when it goes across the street."

"I've seen them side with our value, or lower it to appease the taxpayer."

What you need to know

Objections to property values must be in writing and received by the county's assessor's office within 90 days of receiving an assessment notice.

Objections may be sent by mail, dropped off in person, or scanned and emailed to assessor@yorkcountygov.com.

After an objection is filed, a county appraiser will contact the taxpayer.

If the taxpayer is still dissatisfied, the taxpayer can submit a review form within 30 days, explaining why the value is incorrect.

The assessor's office reviews the claim and makes its decision.

If the taxpayer is still dissatisfied, an appeal to the Appeals Board can be filed.

For information go to www.yorkcountygov.com, click on "Departments" and "Assessor's Office."