When must the owner be notified of a change in assessed value by the assessor?

The correct timeline for notifying the property owner of a change in assessed value is 14 days before the Board of Review meeting. This requirement ensures that property owners have adequate notice and time to understand the changes to their assessed values, allowing them the opportunity to prepare for any discussions or appeals they may wish to present at the Board of Review. This process is an essential aspect of tax administration, as it supports transparency and gives property owners the chance to address any concerns or discrepancies regarding their assessments.

The other options do not align with the stipulated regulations regarding notification. For instance, giving notice 30 days before the Board of Review meeting would offer more time than necessary according to current guidelines. Similarly, notifying property owners 1 month after the assessment or only at the time of assessment does not provide the critical window of time for property owners to engage with their assessments prior to the Board's consideration.