This page gives an overview of the process of appealing your assessment to PAAB. The process may vary for each case. Refer to PAAB's administrative rules for more information. Protest to your local board of review. Wait for the board of review's decision. Appeal to PAAB: After receiving the board of review's decision, you can Appeal a Board of Review Decision to PAAB.Do not submit any evidence or other documents to PAAB until after you have received the Notice of Appeal.Notice of Appeal: PAAB issues a Notice of Appeal and sends it to the local board of review. A copy is also sent to the taxpayer/property owner or the designated attorney/representative. The Notice of Appeal lists the appeal's docket number and more instructions. Board of Review Answer: Unless given an extension, the board of review files an Answer within 30 days of the Notice of Appeal. The answer will list:The name and contact information of the person who will represent the board of review in the appeal.The board of review's opinion on whether the protest and appeal were timely filed.Interim Period: The time between the appeal being filed and the hearing date (or date for written consideration) is an "interim period." It may last several months or more depending on the availability of hearing dates and the circumstances of the case.Due to the volume of appeals in 2023, your hearing date may not be set for several months after filing the appeal. PAAB anticipates the majority of appeal hearings for single-family residential cases can be held before May 2024. During this time, the parties may engage in discovery, file motions, prepare exhibits and witnesses, and/or discuss possible settlement, etc. If the appeal involves a property assessed for more than $3 million, the parties will need to complete a Hearing Scheduling and Discovery Plan. PAAB may review the appeal to ensure it has jurisdiction to consider the appeal and, if not, dismisses the appeal. Notice of Hearing or Written Consideration: Unless subject to a Hearing Scheduling and Discovery Plan, PAAB will send a Notice of Hearing or Written Consideration at least 30 days before the hearing or written consideration date. All scheduled hearings and written considerations are on PAAB's Hearing Calendar. A typical PAAB hearing is set for 90 minutes. eFilers: If you filed your appeal using PAAB's electronic filing system (eFile), you consented to electronic service of filings. The system will send you email notifications of filings. The filed documents will not be attached to the email notification. To download and view the filed documents, you will need to log in to the eFiling system and access the appeal documents. Due the possibility of an email notification being overlooked, deleted, or caught in spam, PAAB suggests you periodically log in to the system to verify you haven't missed any filings. Failure to monitor filings will be detrimental to your appeal. Paper Filers: If you do not participate in eFile, PAAB will send the Notice of Hearing or Written Consideration by mail. Exhibits & Witness Lists: You must send a copy of your witness list, exhibit list, and exhibits to the opposing party by the deadline stated in the Notice of Hearing/Notice of Written Consideration. The deadline is typically 21-calendar days prior to the hearing or written consideration date. Failure to timely provide this information may result in the evidence being excluded from consideration. An appeal subject to a Hearing Scheduling and Discovery Plan may have different deadlines for exchange and service of exhibits, etc.PAAB suggests you review the Protest and Appeal Grounds, Discovery, Exhibits, and Witnesses, and Preparing for Your PAAB Hearing pages for additional information about exhibits. You may also want to read prior PAAB decisions. NOTICE: If you would like PAAB to consider any information/evidence you gave to the local board of review, you must file it as an exhibit to PAAB. The board of review is not required to give PAAB any information/evidence you submitted with the board of review protest. Hearing Participation: If you requested a hearing, follow directions in the Notice of Hearing to participate on the scheduled date. For more information, please consult the Preparing for Your PAAB Hearing page.PAAB Order and Final Agency Action: Approximately 45 to 90 days after your hearing or written consideration, PAAB will issue its order. Parties using the eFile system will be sent an email notification when the order is filed. Parties not participating in eFile will be mailed a copy of the order. For more information about the Appeal Process, visit the Taxpayer FAQs page. If you have more questions, please contact us.