Normally the valuation defended at PTAAB and MTC will be that which was set by the Supervisor on the final notice of assessment. There will be occasions however, when the assessor has convincing evidence that the actual value on the date of finality is substantially higher than that value established by the final notice.

This situation may arise due to the detection of an error that was not discovered prior to the issuing of the final notice. In some cases data may be interpreted differently or new data may become available which convinces the Supervisor that the appraised value on the final notice is unacceptably low.

Assessors should prepare cases for PTAAB and MTC which conclude with a final estimate which is the actual value on the date of finality.

Supervisors may request that the value be increased by the PTAAB or MTC if uniformity will not be adversely affected. This request should be in writing and read into the record.​