Your hearing will be scheduled as soon as is practical, usually within 6 to 12 months. You can and should contact the municipality even after you have filed your appeal. Before the hearing, you should have already reviewed your assessment-record card with the town, and you and the town should have discussed possible settlement of the appeal. You are not required to have an attorney at the hearing. Some taxpayers do have attorneys represent them at the hearing.
Most taxpayers represent themselves .
The taxpayer has the burden of proof, requiring the taxpayer to prove the assessment has resulted in the taxpayer paying an unfair, illegal or disproportionate share of taxes. At the hearing, both the taxpayer and the municipality will make a presentation to the board. The municipality will usually explain the basis of the assessment and why the assessment is not disproportionate. A. Not necessarily. However, it certainly is helpful, and in some cases, an appraisal is essential.