Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Vab Overview topic
No spam. Unsubscribe anytime.
Legal counsel outlines VAB process, appeals and petitioner options
Summary
Legal counsel provided an overview of the Value Adjustment Board process, options available to taxpayers, and appeals to circuit court.
Mister Thalwitzer, legal counsel to the Value Adjustment Board, reviewed the board’s role and the appeal options available to property owners during opening remarks on June 10.
He summarized the initial steps: taxpayers receive TRIM notices from the property appraiser and then may pursue one of three options — meet informally with the property appraiser, file a suit directly in circuit court, or file a petition with the VAB. “It is purely optional,” Thalwitzer said of filing with the VAB.
He described the VAB hearing flow: petitions that proceed go before appointed special magistrates, who must meet licensing and experience requirements and avoid conflicts of interest. After hearings, special magistrates prepare recommended decisions that the board may adopt; once the board approves a recommended decision it becomes a final decision. If a taxpayer is dissatisfied with the board’s final decision, they may appeal to the circuit court in a de novo proceeding — “like a fresh look at the case before the circuit court,” Thalwitzer said.
Thalwitzer emphasized that the VAB provides a relatively low-cost, accessible forum for property-tax disputes, alongside the option of direct litigation.
Why it matters: Understanding the tribunal’s role and the appeal path helps taxpayers and practitioners choose the appropriate forum and comply with procedural requirements.
