You may appeal new grounds to PAAB, in addition to those set out in the protest to the local board of review.
The following grounds are available to protest:
1. The assessment is not equitable as compared with assessments of other like property in the taxing district.
2. The property is assessed for more than authorized by law.
3. The property is not assessable, is exempt from taxes, or is misclassified.
4. There is an error in the assessment.
5. There is fraud or misconduct in the assessment.
Please read and review PAAB's orders in prior rulings to evaluate the substantive evidence required to support each appeal ground. Appeals are decided on a case-by-case basis after consideration of the evidence submitted by each party.