UPDATED June 2020
The Importance of Proper Representation
Many taxpayers ask their property tax attorneys to take over appeals after an unsuccessful hearing with the county board of equalization.
In one recent case, an unrepresented taxpayer introduced into evidence excerpts from an appraisal report, but failed to provide the entire appraisal or have the appraiser appear for cross examination. In his decision, the administrative judge reluctantly affirmed the assessor’s value, while stating that “additional evidence could possibly support a significant reduction in value.” In other words, the taxpayer’s property warranted a reduction in value, but the evidence was not properly presented. Unfortunately, the taxpayer did not timely appeal further, and the case was not preserved.
Taxpayers should engage counsel early in the process when seeking a property tax reduction, because there are many pitfalls in the appeal process that can deprive them of the tax savings they deserve.
Evans Petree PC
American Property Tax Counsel (APTC)