After the review, the Assessor will recommend a value to the Board of Assessors, a group of assessment personnel responsible for reviewing all assessment objections. You will receive written notification of the Board's decision. At this point if you choose to continue your appeal to the Board of Review, you must notify the City Assessor's office in writing within 15 days of the notice. The Board of Review is a five-member citizen panel, appointed by the Mayor. It is the Board's duty to hear evidence by the taxpayer and the Assessor and to decide if the assessment is correct.
State law puts the burden of proof on the property owner to show that the assessment is incorrect.
Keep in mind that your evidence must be strong enough to prove that the Assessor's value is incorrect. The Board will consider only relevant testimony given at the hearing. You should establish in your own mind what you think your property is worth. The best evidence for this would be recent sales prices for properties similar to yours. The closer in proximity and similarity, the better the evidence.