2. SR 04-12-2021 - Laserfiche WebLink

Home Browse Search

Board of Appeal and Equalization Handbook Best practices recommendations Have appellants call for appointments It is recommended that the board hear appeals on an appointment basis. The Notice of Valuation and Classificationsenttoall taxpayerstonotifythemoftheir property value and classification can instruct appellants to call for anappointment with the board. Appointments benefit the board, the assessor and the appellant. Appointments give the board an idea of how many property owners will be appealing, so the board can manage their time appropriately. It gives the assessor time to assist in the board’s deliberations by reviewingthepropertyandcollectingsupportingdataor recommending that the board make achange. Appellants also benefit because they need only come to their scheduled appointment and do not have to spend time listening to other appellants. In some instances, property owners call to schedule appointments with the local board, and the appeal is avoided altogether because the issue can be resolved easily by the assessor’s staff. Property owners who call forappointmentscanalsobegiveninformationon preparing and presenting an appeal so they will know what to expect at the meeting (see “Handouts for property owners” section in theAppendix). In addition to hearing appeals by any appellants who scheduled ’ appointments, the board also must hear any appeals by property owners who come to the meeting without having scheduled an It is the board’s responsibility to hear all appeals appointment prior to the meeting. (Unless extenuating presented until the board adjourns. A property owner circumstances apply, the property owner must first appeal to the can present their appeal at the initial meeting or at local board before appealing to the county board.) When outlining any of the reconvene meetings. The board must hear the ground rules for the meeting, the board chair should inform the that appeal and make a decision. The board cannot appellants that the board will be hearing appeals from those who dismiss the property owner’s appeal, unless the have scheduled appointments first, and then the board will be meeting is adjourned. hearing appeals by others (in the order listed on the sign-in sheet). Time limits for presenting appeals Time limits can help to keep the meeting moving. Time limits may be more appropriate in jurisdictions with a significant number of people appealing their valuation or classification. If there are only a few people at the meeting, time limits may not be necessary. If there are several appellants, it may be beneficial to establish a time limit for eachappeal. If time limits are established, they should be included in the ground rules that are outlined at the beginning of the meeting. Whether or not a time limit is established, it is the responsibility of the board chair to keep the meeting moving. If an appellant goes on at length about a specific point, the Board Chair should intervene –in a professional manner –to keep the meeting on track. The chair should ensure that appellants stick to their time allotments. If the appellant discusses taxes or previous assessments, the Board Chair should remind him/her tactfully that the issue is the current year valuation or classification. If the board determines that time limits are appropriate for appellants, it also should impose time limits for the assessor to support his/her valuation or classification or recommend that the board make a change. 28