The Assessment Appeals Board (AAB) clerk will review your application. If the form is properly completed, your application will be processed and a hearing date will be scheduled within approximately 9 to 12 months (NOTE: due to the volume of applications, this may be longer). If the application was deficient or incorrectly filled out, you will generally have 30 days to resubmit the application.
When your application is accepted, a copy of your application is forwarded to the Assessor's office for review. The Assessor's office may make a determination of the value of the property and contact you. If you and the Assessor's office can reach an agreement on the value of the property, you will be asked to sign a stipulation. A stipulation is simply an agreement made between you and the Assessor as to the value of the property and does not require a hearing. If no agreement can be reached, you will then be scheduled for a pre-hearing conference before the Assessment Appeals Board. The AAB clerk will notify you, in writing, of the time, date, and location of your hearing at least 45 days in advance. Generally, hearings are held on the second and fourth Thursdays of the month.
The purpose of the pre-hearing conference is to adequately identify the issues raised in the application and the data necessary to thoroughly evaluate such issues. Formal evidence is generally not required at a pre-hearing conference but if you intend to provide evidence, please have 7 copies available. At the conference, the Board will set a reasonable time frame to supply the required information, determine the time required for the hearing, and set a date for a hearing to consider the evidence. If, however, you and the Assessor's Office have already exchanged information and are mutually in agreement to move forward to a regular hearing, you or the Assessor's Office can contact the AAB clerk to schedule the regular hearing without participating in the pre-hearing conference. If you have already participated in the pre-hearing conference and did not receive a hearing date, please contact the AAB clerk so that a hearing date can be scheduled.
If you or an authorized representative fail to attend the pre-hearing conference, your application will be denied for lack of appearance. You may, however, submit a written request to the AAB for reconsideration within 60 days of mailing of the notification of denial.
A regular hearing allows you to present relevant evidence as to why the Assessor's value is incorrect.. If you are providing written materials, please have 7 copies available even if you had submitted a copy of the evidence with your application. The hearing is not as formal as in the court of law. The hearings are open to the public and are recorded.
Postponing Your Hearing
If you are not able to attend your hearing, you will only be allowed one postponement as a matter of right. The request must be made in writing to the AAB clerk no later than 21 days before the hearing date. If your request is less than 21 days, your request will be subject to the approval by the AAB. However, if you request a postponement within 120 days of the expiration of the two-year limitation, the postponement will be contingent upon a written agreement to indefinitely toll the two-year period.
Withdrawing your application
Withdrawals can be requested at any time before the hearing. The AAB Clerk will need your original signature to process a withdrawal.