You have the right to have your appeal heard at the State level without first going through the County Board of Equalization. The request for a direct appeal must be approved by the County Assessor's Office as well as the Board of Equalization. Your first step is to fill the out appeal form and drop it off at the County Assessor's Office. The Assessor will then approve or deny the request. If the request is approved, it will be forwarded to the BOE for their decision. If the request is approved, the Clerk of the Board of Equalization will send the original to the BTA and distribute copies to both the appellant and the County Assessor.