These appeals usually include issues of law or advanced appraisal theory. Complex Appeals . Complex appeals are heard by Tax Referees, although these appeals can be heard by Board members. Complex appeals are high-value or difficult appeals that require the expertise, specialization, and qualifications of a Tax Referee with institutional memory. Standard Appeals .
Standard appeals are the only type of appeals heard by Contractors.
Standard appeals may also be heard by Board members or Tax Referees. Standard appeals are residential and low-value, less complex commercial and industrial property appeals.