Appeals to the BAA are considered “de novo” hearings; in other words, the taxpayer and the county may present new evidence. Evidence submitted originally to the county board may be supplemented. Appeals to the BAA must be filed within 30 days of the date the decision was mailed.
If an agent files an appeal on behalf of the taxpayer, the BAA requires a filing fee. Taxpayers may represent themselves with no filing fee required. The Board of Assessment Appeals mails notices of hearing to the county commissioners and the petitioner at least 30 days prior to the hearing date.
The BAA publishes its own rules. One rule, Rule 11, requires parties to exchange information 28 calendar days prior to hearing. The information must be in the possession of the parties 28 days prior to hearing, so time must be allowed for mailing. Rebuttal information is exchanged 21 days prior to hearing. Information and documentation not provided to the other party is generally not allowed to be presented at the hearing.
If the appeal is granted by the BAA, the taxpayer need only present a certified copy of the order to the treasurer and the taxpayer will receive the appropriate refund of taxes, plus interest. The refund is paid to the appellant, even if the appellant is not the current owner of the property.