Hearing Procedures  >> Sequence of Testimony

Hearing Procedures: Sequence of Testimony

The party who has the initial burden of proof (complainant) is typically the property owner who is seeking a lower valuation of the subject property.  This party will offer evidence first.  In BOR cases involving residential properties, the owner testifies on his/her own behalf, although he/she may call additional witnesses to support his/her opinion of market value. 

In cases wherein the property owner files the complaint and no countercomplaint was filed, the hearing sequence is typically as follows:

• property owner is sworn in;
• property owner is questioned by the BOR administrator or a BOR member;
• property owner is given an opportunity to explain his or her opinion of value of the subject property and to provide any additional documents or evidence;
• based on his/her testimony, the property owner may again be questioned by the BOR administrator;
• BOR members may pose questions to the owner;
• property owner will be given an opportunity to briefly summarize or argue his/her position to the board.