2. SR 04-12-2021 - Laserfiche WebLink

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Board of Appeal and Equalization Handbook Explanations of alternative methods ofappeal Open BookMeetings Role of the board in the assessment process Traditionally, open book meetings have been scheduled for jurisdictions in which the Local Board of Appeal and Equalization duties have been transferred to the county. During “open book” meetings, the valuation and classification issues are handled by the assessor’s staff on a one-on-one basis with the property owner. An open book meeting is a meeting held by the Typically, open book meetings are held by the county assessor’s county assessor’s office to discuss property staff. However, larger cities with an appointed city assessor may owners’ questions regarding their assessments. hold their own open book meetings. The one-on-one meeting usually is held as an alternative to the Local Board of Appeal and The open book meetings are held in locations that are Equalization. convenient for property owners. Often open book meetings are held over several days during both day and evening hours. This allows property owners to appeal when it best suits their schedules instead of having to rearrange their schedules to attend a meeting held at one place and time. The open book meetings provide a forum for property owners to meet with assessment staff on an informal basis to review information about their property and to ask questions about the assessment. This setting allows the assessor’s office to resolve questions and reduce the number of appeals to the County Board of Appeal and Equalization (or the Special Board of Equalization). Property owners do not need to make an appointment to meet with the assessment staff. They can simply show up at the dates and times stated on the Notice of Valuation and Classification to discuss their assessment. Depending on the jurisdiction, the appraisers may have laptop computers to access information about the taxpayer’s property. Some counties may be able to link directly to their computer-assisted mass appraisal (CAMA) system which allows the appraiser to obtain data on sales of comparableproperties. When reviewing the details of the property with the owner, the appraiser can verify the accuracy of the county’s data and correct any errors. The property owner can also schedule an appointment for the appraiser to view the property if needed. Benefits for the property owner Property owners often find that the open book meeting is less intimidating than presenting their appeal to the board of appeal and equalization. They often appreciate the fact that they can have their questions answered in a more private setting, and not have to be apprehensive about making a presentation in front of their friends and neighbors. In this one-on-one setting, property owners mayspendasmuchtimewiththeappraiserastheyneed. They can compare the value of their home with the values of similar homes owned by theirneighbors. The process is very efficient because concerns and questions are often resolved immediately. Property owners can see that the appraiser collects the same information on all properties, reassuring them that the processisthesameforeveryone,and theyhavenotbeen singled out for a valueincrease. 32