Property tax appeals are heard by specialised tribunals with procedures distinct from ordinary civil litigation.
Jurisdiction and deadlines. Filing deadlines vary by property classification and are jurisdictional. Protest to the local board of review is a prerequisite for some classifications and not others, and missing it forfeits the year.
Burden. The petitioner generally bears the burden of establishing true cash value, and the tribunal must independently determine value rather than simply accept either party’s figure — meaning a petitioner who discredits the assessment without proving value may not obtain relief.
Evidence. Appraisals prepared to professional standards, income and expense statements, rent rolls, sales data, and cost information. Appraisals prepared for financing purposes are frequently used against the party that commissioned them.
The three approaches. Sales comparison, income capitalisation and cost. Which is most probative depends on property type, and tribunals expect the appraiser to explain the reconciliation.
Discovery is available but narrower than in circuit court, and prehearing exchange of exhibits and witness lists is strictly enforced.
Settlement is common and often occurs at a prehearing conference, frequently resolving several years at once.
Appeals are on the record, with review limited to errors of law and the adoption of wrong principles, which makes the tribunal hearing the effective last word on value.