A hearing is your opportunity to discuss the property with a Board of Review analyst and explain why your property assessment should be reduced. You may review any supplemental evidence that has been submitted and discuss special circumstances surrounding your assessment. Taxpayers that appeal with the Board of Review have a right to a hearing however it is not mandatory, and you may waive your right to a hearing. Taxpayers will not be penalized for waiving their right to a hearing. Further, the Board of Review analysts use the same analytical process for complaints that request a hearing as those that do not request a hearing. Typically, taxpayers will elect to proceed with a hearing if they believe the Board of Review would not be able to ascertain some unique circumstances particular to their property that cannot be conveyed by written submission. The Board of Review, in its exclusive discretion, determines the manner in which the hearings are to be held.
The Board of Review will conduct telephonic hearings. Hearings are scheduled by township. Once a township has closed for filing, the Board of Review will schedule hearings. If you chose the option to have a hearing when filing the Board of Review complaint form, you will be notified by mail with a hearing notice. The hearing notice will inform you of the date and time for the hearing. If you elect to proceed with a hearing, you must file any supporting documents no later than the time period set by the Board of Review following the closing of the Township. This may include a current photograph of your property’s exterior and the property identification numbers of other properties you wish to compare to your property. Additional evidence could include affidavits or other documentation such as an appraisal or flood/fire report. Taxpayers who choose to supplement their complaint with evidence are encouraged to submit a signed statement setting forth the reasons why they believe the property is over assessed. Please refer to Rule14 of the Official Rules of the Board of Review regarding timeliness of filing documents for appeal.
For helpful information on How to Present A Case click here
Please refer to the Official Rules of the Board of Review click here for additional information.
Hearings are held telephonically.