PTAB Stipulation

Decisions in all cases – current and past triennials

• File preparation – prior PTAB cases

• First page should be stipulation/decision

• Brief should state what previous appraised value was (and settlement value) and current new appraised value with copies of transmittal letter and summary/recapitulation sheet from older appraisal

• “PTAB Pending”= current N/C unless settlement offer is made in current file and is accepted (preferably at joint oral hearing)