brpaa: Preparing to File an Appeal

Preparing to File an Appeal

The following information will help ensure that your appeal form is filled out properly. Once you have the necessary documents and filing requirements, you should view the instructions for filing an appeal.

Before Filing an Appeal

You should have received a “Final Notice of First-Level Decision” from the Office of Tax and Revenue
Have an estimate of what you believe to be the correct market value of the property and be prepared to state why you believe the proposed assessment is in error
Decide whether or not you desire a personal appearance before the Board to explain your appeal Indicate your preference by checking yes or no on line 8 of the Real Property Assessment Appeal Form*
Be prepared to justify your estimate of value with supporting information
Collect all available supporting evidence to be submitted with the appeal. In order to be considered by the Board, all supporting evidence must be submitted when the appeal is filed

Residential Forms and Documents Requirements

Attach supporting documents such as:

Photographs – interior and/or exterior
Appraisals – recent and within valuation period
Settlement statements – HUD 1 forms
Sales data – multiple listings, sold properties, including sales information regarding subject property (listed, sold, expired listing, withdrawn, etc.)
Assessment data found on the Office of Tax and Revenue website

Commercial Forms and Documents Requirements

Apartment Buildings (larger than 4 units)	Cooperatives	Hotels /Motels	Office Buildings/Stores	Other Income Producing Properties	New Construction
Copy of Income-Expense Form (FR-308); leases, appraisals (within one year); other applicable documents.	Copies of Real Property Cooperative Housing Questionnaire (FP-437)	Copies of Hotel-Motel Income-Expense Statement (FP-421) and Income-Expense Form (FR-308); appraisals (within one year); other applicable documents.	Copies of Annual Leasing Report (FP-422) and Income-Expense Form (FR-308) other applicable documents.	Income Expense Form (FR-308); leases, appraisals (within one year)	Schedule of Costs Form (FP-315), other applicable documents.

Note: Properties exempt from these requirements by the Office Of Tax and Revenue are not required to file these specific documents with the Board.

Resources to Obtain Information

Recent sales information obtained from newspapers, online property sales databases, local realtors, and so forth
Office of Tax and Revenue website
Neighborhood assessment and/or sales information
Office of the Recorder of Deeds
Electronic resources and roll books within the Office of the Board of Real Property Assessments and Appeals

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