A preliminary hearing notice is mailed out to the owner and/or tax representative. The preliminary hearing is an informal meeting between members of the Commercial Team and the taxpayer in order to gather information about the property relevant to a possible adjustment to the assessed value. It is an opportunity for the taxpayer to explain why they feel the assessed value may be inaccurate.
If no one attends the preliminary hearing or no information is submitted, the appeal will typically be forwarded on to a formal hearing before the Property Tax Assessment Board of Appeals in order to achieve a timely settlement of the appeal.