What do I do at the hearing, and who has the burden of proof at the hearing?

The taxpayer has the burden of proof, requiring the taxpayer to prove the assessment resulted in the taxpayer paying an unfair, illegal or disproportionate share of taxes. At the hearing, both the taxpayer and the municipality will make a presentation to the board. The municipality will usually explain the basis of the assessment and why no disproportionality exists. The taxpayer must show why the assessment resulted in him/her paying a disproportionate share of taxes. Taxpayers should: 1) have photographs of the property (exterior and interior, if applicable); 2) have an opinion of what they think the property was worth on April 1st of the appealed year; 3) be prepared to explain the opinion of the property’s value, e.g., comparable sales, appraisals; and 4) document other issues, e.g., errors on the assessment-record card.