CAE CAE Appeals and Dispute Resolution

Question 1

What is the first step a property owner typically must take before filing a formal appeal of their assessment?

Accepted Answer

Seek an informal review or conference with the assessor's office

Answer

In most jurisdictions, property owners must first seek an informal review with the assessor before escalating to a formal appeal board.

Question 2

What is the burden of proof in a typical property assessment appeal?

Accepted Answer

The taxpayer must overcome the presumption that the assessment is correct

Answer

In most jurisdictions, assessed values carry a presumption of correctness, so the burden of proof falls on the taxpayer to demonstrate that the assessment is incorrect.

Question 3

Which type of evidence is generally considered most persuasive in a property tax appeal?

Accepted Answer

Recent comparable sales data from arm's-length transactions

Answer

Recent comparable sales from arm's-length transactions are the most persuasive evidence of market value in property tax appeals because they directly reflect market behavior.

Question 4

What does 'exhaustion of administrative remedies' require of a taxpayer before seeking judicial review?

Accepted Answer

The taxpayer must use all available administrative appeal steps before going to court

Answer

Exhaustion of administrative remedies requires a taxpayer to complete all available administrative appeal processes before seeking judicial review of an assessment.

Question 5

In a property tax appeal, what is the significance of the 'date of value' (valuation date)?

Accepted Answer

Evidence of value must reflect market conditions as of that specific date

Answer

The valuation date anchors the appraisal — all comparable sales and market evidence must reflect conditions as of that specific date for the evidence to be relevant.

CAE - Certified Assessment Evaluator Practice Test

CAE - Certified Assessment Evaluator Practice Test

CAE CAE Appeals and Dispute Resolution