A Request for Reconsideration (RfR) is typically the first step in challenging a property assessment, asking the assessment authority to review their valuation before filing a formal appeal. During reconsideration, property owners present evidence that the assessed value is incorrect—perhaps due to errors in property data, comparisons with similar properties, or changed conditions. The assessor reviews the information and may adjust the assessment or explain why it's correct. If the property owner remains dissatisfied after reconsideration, they can proceed to formal appeal through assessment review boards. Reconsideration is usually less formal and less costly than formal appeals, resolving many disputes without tribunal hearings.