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
  1. In your own words, describe the nature of your claims regarding the assessment of the subject property.  Be as specific as possible.  
  2. 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?
  3. What do you contend the subject property’s correct value should be?  What support do you have for this value?  
  4. Have you made any modifications, updates, or repairs to the property in the last two years?  If so, describe.  
  5. Would you be willing to allow a representative from the Assessor’s Office to inspect the subject property? 
Questions to Board of Review/Assessor
  1. Describe the methodology used by the Assessor’s Office and/or Board of Review in valuing the subject property.  
  2. Was the property valued using comparable sales, the income approach, the cost approach, or a combination thereof?
  3. What data and information did the Assessor's Office and/or Board of Review rely on when changing the property's assessment?
  4. 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
  1. 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. 
  2. Identify any comparable properties upon which you intend to rely at the PAAB hearing. 
  3. 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. 
  4. 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.  

Printed from the website on December 03, 2020 at 7:37am.