School Districts receive notice of property tax objection when a party
is seeking to reduce the assessed valuation by an amount exceeding
$100,000.00. As School Districts receive substantial funding from
property taxes, it is important to review such complaints and evaluate
quickly what action the District should take in opposition.
A. FILING BY COMPLAINT
1. Notice by Assessor to District
2. Scheduling of Joint Review Board Hearing
B. PRE-HEARING INVESTIGATION
1. Evaluate Complaint
a. Supporting appraisal
b. Income statements
c. Comparable properties
2. Review Property
3. County Assessor's Office
a. Review of Tax History of parcel and
similar parcels
b. Assessment/Valuation Issues
i. Real v. Personal property issue
c. Position of County Assessor
4. Communication
a. Other affected taxing districts –
share costs of objection
b. Board members
C. JOINT REVIEW BOARD HEARING
1. File Appearance
2. Examine Owners/Witnesses
3. Burden of Proof on Complainant
a. Market value incorrect or
b. Assessment higher than similar property in area
D. JOINT REVIEW BOARD DECISION
E. PROPERTY TAX APPEAL BOARD (PTAB)
1. Party must file within 30 days of
JRB decision
2. Mutual Appeal
a. County participation
b. Taxing district participation
3. Obtain appraisal
4. PTAB Hearing
a. Review owner evidence
b. Present witnesses - Appraiser
c. Cross-examine owner witnesses