Which document must property owners receive regarding tax assessment changes?

Property owners must receive a notification letter regarding tax assessment changes because this document serves as a formal communication from the local tax assessor's office, informing owners of any adjustments made to the assessed value of their property. This ensures transparency in the assessment process and allows property owners to understand how their property taxes are determined based on the new assessment.

The notification letter is critical because it provides specific details about the changes, including the old and new assessed values, the reasoning behind the assessment, and any additional information necessary for the owner to consider if they choose to appeal the assessment. This process is essential in maintaining trust between property owners and local governing bodies, ensuring that property owners are adequately informed about changes that could affect their financial obligations.

Other options, while related to the overall topic of property taxation and assessment, do not specifically fulfill the requirement for notifying property owners about changes in tax assessments. For instance, a tax statement relates more to the amount due rather than the change itself, a property assessment report may provide insights into the assessment process but doesn't serve as a formal notification, and a tax appeal form is a tool for property owners to challenge an assessment rather than a method of notification regarding changes made.