11.05 - Consider Open Book Mtg for Bd of Review

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The open book meetings provide a forum for property owners to meet with assessment staff on an informal basis to review information about their property and to ask questions about the assessment. This setting allows the assessor's office to resolve questions and reduce the number of property owners who feel the need to appeal to the County Board of Appeal and Equalization. Property owners do not need to make an appointment to meet with the assessment staff. They can simply show up at the dates and times stated on the Notice of Valuation and Classification, and an appraiser will discuss their assessment. Depending on the jurisdiction, the appraisers may have laptop computers to access information about the taxpayer's property. Some counties may be able to link directly to their computer- assisted mass appraisal (LAMA) system which allows the appraiser to obtain data on sales of comparable properties. When reviewing the details of the property with the owner, the appraiser can verify the accuracy of the county's data and correct any errors. The property owner can also schedule an appointment for the appraiser to view the property if needed. Benefits for the property owner Property owners often find that the open book meeting is less intimidating than presenting their appeal to the Local Board of Appeal and Equalization. They often appreciate the fact that they can have their questions answered in a more private setting, and not have to be apprehensive about making a presentation in front of their friends and neighbors. In this one - on-one setting, property owners may spend as much time with the appraiser as they need. They can compare the value of their home with the values of similar homes owned by their neighbors. The process is very efficient because concerns and questions are often resolved immediately. Property owners can see that the appraiser collects the same information on all properties, reassuring them that the process is the same for everyone, and they have not been singled out for a value increase. 4 Property owners who are not satisfied with the "open book" approach may appeal to the County Board of Appeal and Equalization and/or appeal to Tax Court. An open book meeting is a meeting held by the county assessor's office to discuss property owners' questions regarding their assessments. The one -on- one meeting usually is held as an alternative to the Local Board of Appeal and Equalization. "Open book" meetings provide many benefits: • No appointment needed. • Property owners can verify or correct information about their property. • Property owners can schedule a time for the assessor to view their property. • The setting is less intimidating than a Local Board of Appeal and Equalization meeting. • The property owner does not need to "present" their appeal in front of friends and neighbors. • Property owners can compare their values to the values of other similar homes. • Questions and concerns are often resolved immediately. ■ The process is very efficient. ■ Property owners may appeal to the County Board of Appeal and Equalization and/or to Tax Court if not satisfied with the outcome. It is only a recommendation that the property owner attend the open book meeting to discuss concerns prior to the County Board of Appeal and Equalization. In a jurisdiction that does not have a Local Board of Appeal and Equalization, the property owner is not required to attend an open book meeting in order to appeal to the County Board of Appeal and Equalization. Explanations or aaemaie IIIM IVUO ul