What To Expect At A Property Assessment Appeal Hearing
• The assessment appeal process provides a check and balance procedure in the overall
assessment process. It aids in furthering the statutory directive of assessing “according to the
same standard of practice”. This guide has been created to assist you. It is recommended
that you treat the review of its contents as the first step in that process. Should you decide to
appeal, the material below provides you with what to expect relating to a property assessment
appeal hearing.
• The Tax Board requires that evidence in support of the appeal must be submitted no later
than (7) calendar days prior to the hearing (if this was not included with your original appeal
of petition filing), however, we strongly suggest that you send this in a.s.a.p. so that all
parties have ample time to review. Please send (1) copy to the Board, (1) copy to the
assessor, and (1) copy to the municipal clerk. DO NOT SEND ALL (3) copies to the Tax
Board Office. Please do not fax your evidence to the Tax Board Office.
• Hearings are held throughout the summer months, starting in May and ending in June.
• When your property is called you will be asked to come forward where you will be sworn-in
prior to providing testimony.
• You will then be asked to “state the reasons for your appeal” and “your opinion of value as of
October 1
st
of the pretax year”, based on the evidence exchanged (7) days prior to the
hearing.
• Next the municipality will have the opportunity to cross-examine your or your
representative’s presentation of evidence.
• Based on your testimony, the municipality will either rest in its assessment or present its
evidence. If the municipality stands on its assessment, it is their opinion that you have not
met the burden of proof in your presentation. If the town does present evidence, then you
will have the opportunity to cross-examine their evidence after they are done.
• Thereafter, the Tax Board Commissioner may request additional information or clarification
of facts presented. This will complete the hearing and a judgment, reflecting the Tax Board’s
decision on the matter, will be forthcoming.”
• To ensure the receipt of testimony, during the hearing, all questions and answers must be
directed to the Tax Board Commissioner and the audience is asked to remain courteous and
quiet while all testimony is being delivered.
• Please note that it is extremely difficult to know the exact time your case will be called, so
please make arrangements accordingly.
*Please note that the Middlesex County Tax Board does not run proceedings everyday as a
municipal or superior court would. Therefore, adjournment requests are rarely granted and only
for extreme circumstances. Documentary proof may be requested when asking for an
adjournment. Any adjournment inquiries must be made through the Middlesex County Tax
Board Administrator. If there is a change made to your original hearing date, your
evidence is still due 7 days prior to the original hearing date (Tax Board Office, Municipal
Assessor and Municipal Clerk to receive evidence). NO EXCEPTIONS
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