A hearing is your chance to stand before a Commissioner or one of the Board of Review Deputies to explain why your property assessment should be reduced. It is an opportunity to present your evidence and any special circumstances surrounding your assessment.
Hearings (FAQ #15 & #16 ) are scheduled by township. Once your completed “Board Complaint Form” is submitted, you will receive a hearing notice in the mail. Taxpayers that appeal at the Board of Review have a right to a hearing; however, if the taxpayers have nothing additional to add to their appeal, they do not need a hearing and may waive their right to that hearing. Taxpayers will not be penalized for waiving their right to a hearing. Further, Board of Review analysts use the same analytical process for files that receive files as those that do not receive hearings. Typically, taxpayers attend hearings if they believe the Board of Review would no be able to ascertain some unique circumstances particular to their property that cannot be conveyed by written submission. If you choose to attend the hearing, you must bring all of the required supplemental documents with you to the hearing. This may include a photograph of your property's exterior and the photographs and property identification numbers of other property's 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 fourth the reasons why they believe their property is over assessed. Please refer to Rule14 of the Official Rules of the Board of Review regarding timeliness of filing documents for appeal.
What to bring:
• Copies of any evidence you wish to submit
• Anything you feel might help your case