Board of Revision & Board of Tax Appeals Questions and Answers
Below are common questions and answers regarding procedures and practice before the Board of Revision (BOR) and Board of Tax Appeals (BTA).
WHO MAY FILE A COMPLAINT
Q: Can a property manager file on behalf of an owner?
A: No
Q: Can a realtor file on behalf of an owner?
A: No
Q: Can a family member file on behalf of an owner?
A: No (except spouse)
Q: Can a former owner file a complaint?
A: Yes, under certain conditions
FILING REQUIREMENTS
Q: Must parcel numbers match exactly?
A: No, if property is identifiable
Q: Can incomplete forms be accepted?
A: No, required fields must be completed
Q: Must a specific form be used?
A: No
TIMELINESS
Q: Is claiming timely filing enough without proof?
A: No
Q: Can multiple complaints be filed in same period?
A: No (with limited exceptions)
VALUATION
Q: Must BOR accept owner’s opinion of value?
A: No
Q: Are Zillow or online estimates valid?
A: No
Q: Are comparable sales always accepted?
A: No
SALES & APPRAISALS
Q: Can appraisals be rejected?
A: Yes
Q: Can a private sale still be arm’s length?
A: Yes
APPEALS
Q: Where must appeals be filed?
A: With both BOR and BTA
Q: Is filing with only one sufficient?
A: No