When a property owner files an appeal concerning the valuation of real estate, the appeal should be heard on the merits of the case.

When the hearing is completed, based on the merits of the case, the assessor should advise the property owner of the availability of both the Homeowners' Tax Credit [Title 9-104, Tax Property], and the Homestead Tax Credit [Title 9-105, Tax Property]. It is most important that the valuation of the property be correct regardless of whether a person may receive a tax credit.

At any second level appeal, the assessor should not bring up the issue of tax credits and should base the support of the case on the merits of value. It is the Department's policy not to interject the effect of tax credits when a property owner's appeal is based on value.