The property assessment protest and appeal process begins when you receive an assessment notice in the spring. A basic overview of this process is described below as well as links to more information.
The PAAB Process
When you receive your assessment you may ask your local assessor for an informal review. This step is optional.
Read Ask for Informal Assessment Review if you want to know more.
A protest to the local board of review is the first step in disputing your assessment. You cannot skip this step.
After receiving a decision on your protest, you can appeal to PAAB.
After PAAB receives your appeal it issues a Notice of Appeal. The Notice of Appeal lists your docket number and has more instructions.
PAAB sends it to the local board of review and you or your designated representative/attorney.
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The board of review files an Answer within 30 days of the Notice of Appeal. The board of review can ask for an extension. The Answer will list:
- The Board of Review's opinion on whether the protest and appeal were timely filed.
- The name and contact information of the person who will represent the Board of Review in the appeal.
The interim period is the time between the appeal being filed and a hearing date/written consideration being scheduled. It may last several months or more due to PAAB's schedule and the circumstances of the appeal.
During this time, the parties may engage in discovery, file motions, prepare exhibits and witnesses, enter a Hearing Scheduling and Discovery Plan (HSDP), and/or discuss possible settlement, etc.
PAAB will also review the appeal for jurisdiction. If PAAB does not have jurisdiction, it will dismiss the appeal.
PAAB will send a Notice of Hearing or Written Consideration at least 30 days before the scheduled date. All scheduled hearings and written considerations are on PAAB's Hearing Calendar.
eFilers: If you eFiled (electronically filed), you will receive an email notifying you of any filings. To view and download filings, you will need to log into eFile and access the appeal documents. If you don't read the Notice of Hearing it may be detrimental to your appeal.
Paper Filers: If you mailed in your appeal and aren't using eFile, PAAB will send the Notice by mail.
You must send a copy of your witness list, exhibit list, and the exhibits to the other party by the deadline set in the Notice of Hearing or Written Consideration. If you do not timely provide this information it may be excluded from consideration.
PAAB does not have any of the information you gave the local board of review.
If you want PAAB to have information or evidence you gave to the local board of review, you must file it as an exhibit to PAAB.
An appeal subject to a Hearing Scheduling and Discovery Plan may have different deadlines for exchange and service of exhibits, etc.
Read Exhibits and Witnesses to learn more about how to gather this information.
If you choose to have a hearing, you may participate in one of three ways:
- In-person
- By Telephone
- By Video/Online
Alternatively, you may choose to have a Written Consideration, and PAAB considers the information the parties submitted in writing.
Read Participating in Hearings & Written Considerations to learn more about ways to participate and what to expect on your hearing date.
PAAB will issue its order approximately 45 to 90 days after your hearing or written consideration.
eFilers: If you eFiled (electronically filed), you will receive an email notifying you the decision was filed. To view and download your decision, you will need to log into eFile and access the appeal documents.
Paper Filers: If you mailed in your appeal and aren't using eFile, PAAB will send you a copy of its decision by mail.
Read After the Hearing or Written Consideration for more information about options for seeking further review of a PAAB decision.