07/11/2024
I got a question from someone about how to handle their BOE hearing in Jackson County and thought it might be helpful to post the query and my response. If you think it might be helpful, keep reading.
I am wondering how to handle the BOE hearing next week: what do I need to do or say to try to reduce my property tax valuation?
Remember the burden of proof is on the assessor at this stage of the game. Make the assessor prove that if your assessed value increased more than 15% her office followed the statutory formula for performing a physical inspection. Question them about the date and time of the inspection. Question them about who performed the inspection. Question them about what the notes about the inspection state. If you have specific problems with the property that should have been visible from the exterior, specifically ask about those issues and why they were not specified in the notes taken by the “inspector“. Make the assessor prove that she followed the statutory formula. Do not start into your case until you’ve “cross-examined” the assessor’s representative about whether the assessor has met her burden of proof.If your notice did not contain a date, question the assessor’s representative about when the notice was sent out and what proof they have that the notice went out in a timely fashion so that you had the statutorily required time to exercise your rights. Remember, the assessor has the burden of proof on that issue, too.
Only after you have fully covered those issues, should you move on to your issues of proof.
Once you’ve completed covering the evidence you believe, supports your opinion of value, make a sort of closing argument that goes something like this:
Because the assessor has failed to meet her burden of proof and demonstrate that my notice of reassessment was timely mailed to me, and because the assessor has failed to meet her burden of proof that a statutorily adequate physical inspection of my property was conducted, I move to have this board, disregard the assessor's statement of value on my property and further move to have this board, determine that the value of my property remains the same as set forth by the assessor in 2022.
If the board refuses to do that, reiterate, why the evidence you have presented supports your opinion of value versus that of the assessor.
By taking that approach, you leave open the issue of whether or not the assessor met her burden of proof. Without taking that approach, if you appeal to the state tax commission, the baseline for the state tax commission is that the assessor did meet her burden of proof.
If they give me a lower number, should I take it?
Take it only if you think it is fair or you don't have enough evidence to support what you think the real value of your property is.
If they don't lower it to a number that I find fair, what do I need to say to them?
You simply state that at this time you are not accepting its valuation.
What are the next steps after that?
It depends. See my answer to the next question.
Am I allowed to have a couple of days to think about the number that they offer, or do I have to make a decision right then and there on the phone during the hearing?
No need for a decision on the phone other than you are not accepting the BOE valuation at that time. Until you receive the BOE decision letter in the mail, you don't have to make a final decision. After the hearing, the BOE will issue its decision letter but that can take up to two weeks. While awaiting the decision letter, you can think about it all you want. If you accept the amount stated in the decision letter, you sign the stipulation at the bottom of the letter, return it to the County and that will end your appeal. If you do not accept it, you have 30 days from the date of the letter (NOT the date you received it) to file an appeal with the State Tax Commission.
