Understanding the Appeal Process

• The burden of proving an assessment is incorrect rests on the property owners. The assessment will be presumed to be correct until the property owners come forward with credible evidence to prove otherwise.
• The strongest method to make that case would be to have an appraisal conducted on the property for the purpose of determining market value for ad valorem tax assessment. The appraisal report should be a complete analysis and conform to the Uniform Standards of Professional Appraisal Practice (USPAP).
• As such, it should include the three (3) traditional approaches to value: the sales comparison approach, the income approach, and the cost approach, if applicable to subject. Appraiser should clearly explain the reasoning and methodology employed. The objective of the appraisal is to establish actual current value, frequently referred to as market value, of the subject property.
• If the property owners do not want to obtain a formal appraisal, they have the right to make their own case to the Board of Assessment Appeals based upon their own research.
• The Adams County Board of Appeals will render a decision and mail notice of that decision by November 15.  If you are aggrieved by the Board’s decision, you then may file to the Adams County Court of Common Pleas.  Any appeal filed to court must be filed in the Adams County Prothonotary’s office within 30 days of the Board’s decision notice date.