How to Present a Case

1. Individual taxpayers may represent themselves before the Board of Review. (See Rules)

  • If property is owned by a Corporation or an LLC, the property has to be appealed by an Attorney
  • A consultant MAY NOT represent a homeowner at the BOR
     

2. Taxpayers must file an Appeal on or before the date established as the official closing date for the Township in which the property is located. (see Dates and Deadlines ).
3. Appeals must be filed on the official Board of Review Complaint Form. A BOR Complaint Number is proof that an appeal has been filed at the BOR.
4. An individual taxpayer may request a hearing for any reason, however it is suggested that Appellants ask for a hearing only for a unique situation or to present information which cannot adequately understood without a hearing. The option to request a hearing is made at the time of filing a complaint.
5. Typically grounds for filing an Appeal for Pro Se Appellants are:

Uniformity

If the value of your property is assessed higher per square foot than other similar properties, you can an appeal on the grounds of Lack of Uniformity. Remember, compare your property to properties located in the same neighborhood and within the same classification  code. Also, the best comparable properties are those that are most similar to yours based on age, construction style  etc. To determine the assessment per square foot of living area of your residence or for a comparable property, you must divide the total building assessment by the building square footage. Building Assessment / Building Square Footage = Building Assessment per square foot.

Resources

Recent Purchase

If you purchased your home in the past 3 years in an arms length transaction for less than the Current Market Value of your property as per the Assessor, you can use your Closing Documents as Evidence to support a Reduction in the assessment of your home.

Resources:

  • The Board of Review regularly hosts Outreach events to expain how to support your appeal with evidence. See calendar for details

 

Market

If the market value of your property  per the assessor is higher than similar recently sold homes ( within the last 3 years ), you may use this data as evidence to support your claim of over assessment.

Resources:

Correction of factual error

You may file an Over Assessment Appeal on the grounds of an incorrect description of property like the square footage of living area.

Resources:

  • Appraisal with the correct characteristics of the property.
  • Plat of survey
  • Certified architects Letter
  • Architects Drawing

     

Special Circumstances

If damage by Fire, Flood, Demolition or other unforeseeable circumstance has made your property uninhabitable, you can file an Appeal at the BOR.