Examples of Discovery Requests
The following are examples of discovery requests and are for informational purposes only. Discovery requests will vary from case-to-case, depending on the facts and issues involved.
Questions to Taxpayer/Property Owner
- In your own words, describe the nature of your claims regarding the assessment of the subject property. Be as specific as possible.
- Are you asserting:
- the property is inequitably assessed?
- the property is assessed for more than its market value or for more than authorized by law?
- the property is exempt from property taxation or that the valuation includes property that is not subject to property taxation?
- there is an error in the assessment?
- there was fraud in the assessment?
- What do you contend the subject property’s correct value should be? What support do you have for this value?
- Have you made any modifications, updates, or repairs to the property in the last two years? If so, describe.
- Would you be willing to allow a representative from the Assessor’s Office to inspect the subject property?
Questions to Board of Review/Assessor
- Describe the methodology used by the Assessor’s Office and/or Board of Review in valuing the subject property.
- Was the property valued using comparable sales, the income approach, the cost approach, or a combination thereof?
- What data and information did the Assessor's Office and/or Board of Review rely on when changing the property's assessment?
- What criteria, factors, documents, and information did the Assessor and/or Board of Review consider in classifying the subject property? Explain how those items were used.
General Questions for Taxpayers or the Board of Review
- Do you have an appraisal for the subject property from the last three years or do you intend to obtain an appraisal for purposes of this appeal? If so, please provide a copy of the appraisal or indicate when the appraisal will be completed.
- Identify any comparable properties upon which you intend to rely at the PAAB hearing.
- What exhibits, documents, or information do you intend to rely on at the PAAB hearing? Provide a copy of said items along with your response.
- Do you intend to call any witnesses at the PAAB hearing? If so, list the name of your witness(es) along with a brief description of the testimony they intend to offer.