What document must property owners receive before a property tax appeal?

The assessment notice is the document that property owners must receive before initiating a property tax appeal. This notice informs the owner of the assessed value of their property, which is critical for understanding how their taxes are calculated. Typically, the assessment notice includes details such as the property's assessed value compared to the previous year, any changes made during the assessment process, and instructions on how to appeal if the property owner disagrees with the assessment.

Receiving this notice is essential as it lays the groundwork for any appeal process, ensuring that property owners have the necessary information about their property's valuation. Without it, they would not have the required basis to contest the assessment at the local Board of Review or in further legal steps.

The other documents listed, such as the tax bill, property survey, and occupancy certificate, serve different functions and do not provide the assessment value needed for an appeal. The tax bill reflects the amount owed based on the assessment, the property survey relates to the physical dimensions and boundaries of the property, and the occupancy certificate is relevant to the legality of a building's use, none of which specifically address the property’s assessed value or the appeals process directly.