Small Claims & Expedited Hearing Division

The small claims and expedited hearings division is a convenient, informal forum and expeditious hearing process for single-family residential properties, small commercial properties, and less complex Division of Taxation cases.

Jurisdiction

Residential Appeals. All appeals involving valuation of single-family residential property must be made to the small claims division.

Commercial Appeals. At the election of the taxpayer, the small claims division has jurisdiction over appeals involving valuation of commercial property appraised at less than three million dollars, excluding property devoted to agricultural use.

Division of Taxation Appeals. At the election of the taxpayer, the small claims division has jurisdiction over appeals from a decision of the Division of Taxation where the amount of tax in controversy does not exceed $15,000 or involve the assessment of a drug tax.

Signatures on Notices of Appeal - Directive 2014-01

Hearings

Small claims hearings are informal and are generally 30 minutes in length. Hearings must be held in the county where the property is located (or where the taxpayer resides for Division of Taxation cases), or in an adjacent county. The Board also frequently utilizes telephone hearings for the taxpayer's convenience.

Hearings are conducted by hearing officers, who are employed by the Board on a contract basis. Hearing officers have special training in appraisal and tax law. Hearing officers may hear any testimony and may receive any other evidence deemed necessary or desirable for a just determination of the case.

Small claims hearings are not held "on the record" and no transcript of small claims proceedings is kept. Final decisions of the small claims division may be appealed to Board's regular division. All appeals of small claims decisions are decided de novo. This means that on appeal to the regular division, the Board will not review the small claims hearing officer's decision for error but will instead hear and decide the case anew.

Representation

At small claims hearings a party may appear personally or may be represented by an attorney, a certified public accountant, a certified general appraiser, a tax representative or agent, a member of the taxpayer's immediate family or an authorized employee of the taxpayer.

A county or unified government may be represented by the county appraiser, a designee of the county appraiser, a county attorney or counselor, or another representative so designated. Nevertheless, non-attorney representatives in proceedings before the small claims division may not do anything that could be construed as the practice law.

Read more information regarding representation before the Board.