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Board of Appeal and Equalization Handbook The Notice of Valuation and Classification will direct property owners to the Minnesota Department of Revenue website (http://www.revenue.state.mn.us) for information on the appeal process and how to substantiate appeals. Many counties also have information on their websites concerning how to appeal, property information, frequently asked questions, etc. If your county website does have information relating to assessment or property taxes, it is a good idea to become familiar with this information so you can refer property owners to it . Hearing appeals The Board Chair should call the appellant. The board must be attentive when the appeals are being presented. Take the time to listen to the person presenting the appeal, but do not let the appellant dominate the meeting. After an appellant has presented his/her case, the chair should ask the assessor to explain how the value and/or classification was determined. To keep things moving and to conduct a fair meeting, any time limits imposed on an appellant should also be imposed on the assessor. The board should ask questions of the appellant and the assessor if more information is needed. Depending on the procedure that the board is following, the chair should either: Have the board make a decision on theappeal; or Inform the appellant that his/her concern will be taken into consideration and let the appellant know when a decision will be made, as well as how he/she will be informed of the board’sdecision. Review process, not value-reduction process The appeal process is a review process and not just a value-reduction process. The Board of Appeal and Equalization is an important step in maintaining an equitable property tax system. It is vital that the board members take this responsibility seriously. Any value changes –increases or decreases –must be justified as value changes have the effect of shifting the tax burden to other property owners in the jurisdiction. The purpose of the board is to ensure equality between taxpayers so that each taxpayer is paying the fair share of taxes –no more, no less. Keeping in mind that a reduction in estimated market value may not reduce taxes, and sharing this information with appellants, may help set the proper tone for the meeting. Therefore, it is not incumbent upon the board to reduce the value of all individuals who appeal to the board, as that may be unfair to the property owners who have not appealed. The board should not give reductions to people just for “showing up.” It is assumed that the assessor has properly valued and classified all property in the jurisdiction. The burden of proof rests with the property owner who must present factual evidence to disprove the assessor’s value or classification. All changes made by the board must be based on facts. 25