Combining the expertise of an appraiser and an attorney in property tax appeals can be the most beneficial approach to a successful resolution for such property owners.  Each can contribute particular strengths to the process, leading to a more effective property tax appeal.
     
     Property owners have the right to appeal the ad valorem assessments on their real estate to an administrative body known as the Tax equalization and Review Board.  Using the combined professionalism and expertise of a designated appraiser and an experienced well-qualified attorney has resulted in substantial real estate tax reductions for many mutual real estate clients.

     An attorney is responsible for filing the appropriate application and negotiating a satisfactory real estate tax reduction with the assessor.  An appraiser is responsible for preparing an appropriate appraisal report so that it may be used by the attorney to negotiate a satisfactory settlement with the assessor.

      An attorney should be responsible for compliance with all state laws and local rules and regulations by virtue of which the real estate owner can achieve a real estate tax reduction.  An unsatisfactory result at a tax appeals board hearing can be further appealed to a higher tribunal in the state's court system.

     An attorney is trained as an advocate, and should be the one negotiating with the assessor for reduced tax assessment.  A knowledgeable attorney is generally best suited to oversee the entire real estate tax reduction process.

     An appraiser should associate himself or herself with a knowledgeable attorney, and a letter of engagement should be used to establish the appraisal assignment with the attorney.  Making the attorney the client protects the appraisal report as confidential under certain legal doctrines.  The attorney should state that the appraisal report was made by a highly credentialed appraiser whose fee was in no way contingent upon the outcome of the hearing.

     The burden of proof that real estate has been over assessed is still the taxpayer's responsibility.