Supervisor Level: Tax Property Article §14-510.1
Effective July 1, 2016, appellants at the Supervisor level are to be mailed a copy of the worksheet and sales listing underlying an assessment at least 14 days prior to their scheduled hearing. “Scheduled hearing” means the first scheduled hearing date. “Mailed” means using regular mail or email, provided that a valid email address has been provided.
When worksheet and sales listings are mailed, the mailing date should be entered in the “Worksheet Mail Date FLAG” in the AAVS protest screen. “Worksheet Mail Date FLAG” can be found in the “Notes and Flags” tab under “Protest Flags”. To accomplish receipt within 14 days, appeals should be scheduled 21 days out. Worksheets and sales listings may be sent regardless of whether a hearing has been scheduled.
All residential appellants contesting value must be sent their worksheet and sales listing. All commercial appellants contesting value must be sent at least their worksheet. It is not necessary to send a sales listing to a commercial appellant when sales are irrelevant in establishing value.
For residential worksheets, the public property record card should be printed. For commercial accounts, be careful to print the appropriate public or owner property record card according to the valuation method used at reassessment.
*IMPORTANT: Third Party Commercial Appeals can only receive a subject’s public property record card. This is important with an account valued on income.
Residential sales listings should include sales of properties based on the valuation model used by the assessor during the reassessment process. This simply means that the assessor determines the factors for all items influencing value which will produce the best equity and overall level of value, and applies them in a uniform manner.
Commercial sales listings should be run by BPRUC code and may include any other appropriate sales.
A cover letter should be mailed with the worksheet and sales listing explaining why the appellant is receiving the mailing. In the event an appellant denies receipt of the required mailing at the scheduled hearing, simply produce a copy and provide it to them. If a copy cannot be produced, or if it appears that the required information was never mailed, immediately assemble the information and provide it to the appellant at the scheduled hearing. Then ask the appellant if they want to exercise the option to continue the hearing or reschedule. If the appellant exercises the option to reschedule, reschedule a future hearing 14 or more days after the scheduled hearing date. The rescheduling should not be considered a postponement request by the appellant.
Worksheets and sales listings should be provided free of charge. However, if an appellant requests specific worksheets of comparable sales properties, a reasonable fee may be charged for these worksheets.
PTAAB Level: Tax Property Article §14-511
Effective July 1, 2016, appellants at the PTAAB level are to be mailed a listing of comparable sale properties used to support an assessment at least 30 days prior to a scheduled hearing. “Scheduled hearing” means the first scheduled hearing date. “Mailed” means using regular mail or email, provided that a valid email address has been provided.
When comparable sale properties are mailed, the mailing date should be entered in the “Worksheet Mail Date Flag” in the AAVS protest screen. “Worksheet Mail Date Flag” can be found in the “Notes and Flags” tab under “Protest Flags”. To accomplish receipt within 30 days, appeals should be scheduled at least 42 days out and comparable sale properties should be mailed as soon as possible. Worksheets and comparable sale properties may be sent regardless of whether a hearing has been scheduled.
To comply with Tax-Property Article, §14-511, the listing of comparable sale properties must have at least the following information:
1. Owner’s name and property location;
2. Sale price and sale date;
3. Assessment (Land, Improvement and Total Value) and the year or years to which the assessment applies (Reassessment Date of Finality); and
4. Construction date (Year Built) and improvement cost (Improvement Cost = Total Dwelling Base Value x County Multiplier x Quality Factor).
To supply the required information, offices can simply print the public property record card for any comparable sale property being used to defend the assessment and mail those worksheets to the appellant.
A cover letter and the subject’s public property record card should be mailed with the comparable sale properties explaining why the appellant is receiving the mailing. In the event an appellant denies receipt of the required information, simply advise the PTAAB board members of the date mailed. If a date of mailing cannot be established, or if it appears that the required information was never mailed, immediately assemble the information and provide it to the appellant at the scheduled PTAAB hearing. In either event, allow the PTAAB to determine whether the scheduled hearing should proceed or be rescheduled.
All appellants filing PTAAB appeals of a final notice of value must be supplied the required information on all comparable sale properties used to support the assessment value. Supply only the public property record card of a comparable property.
*IMPORTANT: Third Party Commercial Appeals can only receive Public property record cards. This is important with an account valued on income.
Comparable sale properties should be provided free of charge. However, if an appellant requests specific worksheets of comparable sale properties not used by the assessor, a reasonable fee may be charged for these worksheets.
