More about the appeal itself, forgive me if some of this is redundant.
The process is relatively simple. At a brief hearing the property owner has the opportunity to present such information as recent appraisals or recent sales documentation for sales of similar homes in their area. The property owner may also present other information that may have an impact on the value of the property.
The Board of Assessment Appeals requests that the property owner provide photographs (front and rear) of the dwelling or commercial property. The photographs should be recent within the last 6 months and are to include any recent physical changes to the exterior of the property. Failure to bring these photographs on your appeal date may result in an unnecessary delay in processing the appeal. Your assistance is anticipated and appreciated.
The property owner is requested to attend but if unable to do so, may send someone to provide the representation with a letter of authorization. If a property owner is unable to attend for medical reasons, the Board will make special accommodations. If the property is owned jointly by more than 1 person it is not necessary that all the owners appear at the hearing.
Based upon the documentation provided by the property owner, the Board will determine a fair market value for the property. The Board will then by statute, apply the appropriate Common Level Ratio (CLR) to the fair market value to arrive at the new assessed value.
Note here you can send a representative such as a spouse.