This article concludes a three-part series explaining the Value Adjustment Board (VAB) process for the property tax hearing, including considerations made by the Special Magistrate hearing these cases. Find out what the Magistrate’s thought process is after the hearing – during the evidence review process – and learn what information is required for a credible tangible personal property tax valuation.
Who can benefit:
Tax agents / advocates
County property appraisers
Independent fee appraisers providing tax appeal appraisals
This article was originally published in Vol 29, Issue 1 (Winter 2013) of the American Society of Appraiser’s M&TS Journal.