Assessment appeals are formal requests made by individuals or organizations to contest the valuation of their property or assets as determined by a government agency. This process allows property owners to challenge assessments that they believe are inaccurate or unfair, often based on factors like market conditions or property characteristics. During an assessment appeal, the property owner presents evidence to support their claim, which may include comparable property values or recent sales data. The appeal is typically reviewed by a board or tribunal, which will make a decision to uphold, adjust, or overturn the original assessment, ensuring a fair evaluation process.