Must parcel numbers match exactly on the complaint?

No, as long as the property is identifiable.

Can incomplete complaint forms be accepted?

No. Required fields must be completed.

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With both the Board of Revision (BOR) and the Board of Tax Appeals (BTA).

Below are common questions and answers regarding procedures and practice before the Board of Revision (BOR) and Board of Tax Appeals (BTA).

Answer keyYES YesNO NoBOTH Applies to both

Can a property manager file on behalf of an owner?

Can a realtor file on behalf of an owner?

Can a family member file on behalf of an owner?

Except a spouse.

YES

Can a former owner file a complaint?

Under certain conditions.

Must parcel numbers match exactly?

Not required, as long as the property is identifiable.

Can incomplete forms be accepted?

Required fields must be completed.

Must a specific form be used?

Is claiming timely filing enough without proof?

Can multiple complaints be filed in the same period?

With limited exceptions.

Must the BOR accept the owner’s opinion of value?

Are Zillow or other online estimates valid?

Are comparable sales always accepted?

YES

Can appraisals be rejected?

YES

Can a private sale still be arm’s length?

BOTH

Where must appeals be filed?

With both the BOR and the BTA.

Is filing with only one sufficient?