WHAT DO I NEED TO KNOW TO HANDLE MY OWN PROPERTY TAX REDUCTION APPEALS?

I had a call from a property taxpayer the other day. He said he had carefully considered two articles of mine that he had read online regarding property tax reduction appeals. One article discussed why property owners should consider hiring property tax attorneys to handle tax reduction appeals. The other article discussed the circumstances under which property owners should consider handling their own appeals.

The caller said he had decided to handle his own property tax reduction appeal. What he wanted was property tax reduction advice. So I doffed my proverbial thinking cap and came up with the following


10 Commandments for Handling Your Own Property Tax Reduction Appeal


1. Know your audience. Who is going to hear and decide your appeal? Is it a professional appraiser who will be interested only in quantitative evidence in the form of comparable sales information and net income from the subject property? Or is it a panel of elected officials who may be swayed by a constituent’s legitimate hardship due the condition of the property having a negative impact on value? Find this out as soon as you file your property tax reduction appeal. Then guide yourself accordingly.

2. Meet with the tax assessor. When you file the property tax reduction appeal, make an appointment to come back and meet with the tax assessor. Don’t try to have the meeting on the same day you file your appeal if you’ve waited till the last day to file, as so many of us do. Find out who the specialist is who deals with your particular issue. Or if you are not sure what your issue is, talk with the public information officer, get some background information, and think about what your issues are.

If you think your property has fewer square feet than the assessor’s records reflect, as to speak to an evaluator. Ask what would be adequate proof that the property is mismeasured. A zoning ordinance showing the property is treated as larger than the maximum allowable size under the code? A survey? A survey with a raised seal signed by a licensed architect?

If you have an exemption issue, ask to speak to the exemption specialist. If you have a greenbelt or agricultural issue, ask to speak to the agricultural classification specialist. If you are not satisfied, ask to speak with a supervisor.

Ask open-ended questions to maximize the information you get. Here are a few examples. What other departments of the city or county keep records concerning my property? What are other reasons which may support a reduction in value? Who else should I talk to about these issues? What else do I need to know in order to be able to proceed with my appeal? Where do I go to look at evidence filed in appeals on similar properties? What records are kept by the tax assessor from which my property’s assessment is derived? Who can explain these records to me?


Don’t be shy about returning for a second, third or fourth visit. Remember whose property taxes are paying the employees’ salaries. And benefits. And 14 paid vacation days. And 12 paid sick leave days. And pension.

3. Use the Public Records and Open Meeting Laws to Your Advantage. One of the great beauties of dealing with the government is the mandates of public records act and open meeting laws. Like the federal government Freedom of Information Act, all states have them. Find out from the tax assessor what records you are entitled to see, both with regard to your property and similar properties. Ask about online access. Ask about costs of copies.
Find out where the property tax reduction hearings are held. Then make it your business to observe other taxpayers’ hearings before the day your hearing is scheduled. You may be surprised at how much you can learn from observing both professional tax agents and other property owners. See if you can determine from successful results what the winning strategies are for the issues you intend to present.

4. Review the Controlling Statutes. Ever try to play and win a game the rules of which you were unfamiliar with? Then don’t start now. Ask if there is a pamphlet of governing rules. If there is none, ask which statutes govern preparation of the tax assessment and the tax appeal reduction proceedings. Get copies. Read through them. Then come back to the tax assessor’s office and ask the public information officer any questions you may have.

5. Honor the Precedents, the “Question Authority.” Remember that all legal proceedings are governed by precedent, i.e., prior decisions. On the other hand, don’t be afraid to ask why some rule has to be the way the tax assessor says it is, instead of some more reasonable application of the rules to your property. Remember the message of the 1970s bumper sticker, “Question Authority.” To figure out where the balance is between these two counterpoints, observe as many tax appeal reduction hearings as you have time before the day your own appeal is scheduled.

6. How Is Your Property Different from All Other Properties? Distinguish your property and your presentation from the myriad other property tax reduction appeals the same decision maker will hear on the same day as yours. Give him a reason to treat your property differently than the majority of appeals he is certain—as a statistical verity--to deny.

7. Consult with a Pro: Real Estate Broker, Appraiser, Attorney. Is your sister-in-law an appraiser? Your neighbor a real estate broker? Now’s the time to ask for a favor. Or buttonhole one of the professional tax reps after a hearing you observe. Likely, he or she’ll be flattered.

8. Keep Your Eye on the Ball – “Accuracy and Equity.” As with any presentation, focus is essential. What is the standard your must meet to obtain relief? Do you have to prove that your assessment exceeds market value? Or that the tax assessor committed legal error in preparing the assessment? Both? What are the equitable or fairness principles that govern? Is it enough to show that your property is assessed disproportionately to other comparable properties in a homogeneous area of neighborhood? Find out what the controlling standard is. Then make sure you have adequate evidence to meet the standard.


9. Be Creative. Outside the box thinking counts. Just this week I started a property tax reduction appeal hearing by saying, “This is a defense you will rarely hear outside a criminal trial and never in a property tax appeal hearing. This is a case of mistaken identity.” Then I proceeded to explain why $80 per square foot may have been appropriate on the other side of the nearby dividing line, but not on my client’s side of the thoroughfare.

10. Prepare, Prepare, Prepare. These are the three most important things to remember in making sure your hearing is successful.
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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board with over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 and has since represented taxpayers in property tax matters. In Florida Super Lawyers 2006, Weiss was named one of the top 6 local government lawyers in South Florida.

In Florida Trend magazine™'s Legal Elite's issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

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