Oral Hearing Suggestions       En Banc Oral Hearing       PTAB Stipulation

Attorney Hearings

The procedures for handling attorney 2014 make hearing days run more smoothly, we have devised two separate procedures for firms, depending on the caseload and need for oral argument.

There will now be two days scheduled for hearing and sorting all attorney filings.

The first or pre-hearing day will be the date that appears on your hearing notice. At that time, you will be required to present all of your documents for each scheduled case. You will then be asked to determine which cases, if any, require oral argument. Those that do not require hearing will be submitted and later reviewed by the Board.

Attorneys requiring no more than two oral hearings will be immediately heard on the pre-hearing day. Those with larger caseloads requiring oral hearing will typically be scheduled for the next day at a given time to appear before the Board.

Prior files and PTAB cases will be pulled before these hearings, to make the process much more efficient than previous sessions and eliminate much of your waiting.


Oral Hearing Suggestions

Any requests for joint oral hearings should be directed to the three chiefs of staff with reasons for the request included. Copies of letters requesting joint oral hearings should not be sent to the client until the Board has granted the request.

Suggested types of cases that should request oral hearings:

1. The case presents difficult or unique facts or the issues or the argument is unusually complex.

2. There is an alleged error which requires a detailed analysis of the Assessor’s Property Record Card.

3. The crucial issue is a point of law.

4. Counsel is seeking a reversal or modification of a prior Board decision involving this same property.

5. New evidence differs from information previously submitted to the Board for the same property or the factual situation has recently changed.

6. A new attorney is now representing the property with a different legal theory and / or evidence – provided that he or she has reviewed, and is prepared to respond to, all prior presentations.

7. An Assessor’s Recommendation has been sought or is anticipated.

8. The factual or legal basis of the appeal is different from that advanced in the appeal before the Assessor.


En Banc Oral Hearing

In rare situations with especially unique circumstances, complex facts, multiple witnesses, elaborate graphics or presentations of very technical, complex or policy related issues, you may request that the Board hold an En Banc oral hearing. We will grant this request if time permits and with prior notice and approval from the Board.

DO NOT request oral hearings for the following:

• Routine matters

• Entry of decisions in conformity with prior decisions of, or stipulations before, the Property Tax Appeal Board

• Restating what has been argued in the brief or presented in the appraisal

• Cases involving only income and expense analysis


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)