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Board of Appeal and Equalization Handbook <br />Policy reasons for fair and impartial boardmeetings <br />Property owners expect and deserve a fair and impartial hearing. Serving as the Board of Appeal and Equalization is an <br />important duty. It is very important that the meeting be conducted in a fair and impartial manner, or the property owner’s <br />confidence in the entire appeal process will be undermined. <br />In order for the property owner to receive a fair and impartial hearing, the property owner must have an opportunity to <br />present his/her appeal and provide evidence to support it. Then the assessor should explain his/her valuation or classification. <br />It is assumed that the assessor has valued and classified the property correctly, and the burden of proof rests with the <br />property owner, who must present factual evidence to disprove the assessor’s value or classification. Then the local board <br />must take the appeal underconsideration. <br />An educated board is the key to a fair and impartial hearing. A board that is knowledgeable about the local real estate <br />market does not simply “rubber stamp” the assessor’s value but makes independent decisions based on facts. It is <br />important that the property owner does not perceive the outcome to be predetermined or believe that the board is <br />“defending” the assessor’s value. This does not mean that the board should not uphold the assessor’s value. It does <br />mean that if the localboard changes the assessor’s value or classification, it must be based on the facts presented. <br />A fair and impartial hearing does not necessarily mean that the property owner is granted the value reduction or <br />classification change that he/she is seeking. Receiving a fair and impartial hearing only means that the owner had the <br />opportunity to present his/her appeal, the board considered the appeal and based its decision on facts. <br />22 <br /> <br />