Why should I appeal to PTAB versus Court?
There are several reasons why you would appeal to PTAB instead of Court, and vice-versa.
Let us explain what they are.
PTAB is considered to be a poor mans Court. It does not charge a filing fee and is taxpayer friendly.
The burden of proof at PTAB is often lower than the burden of proof in Court. In most PTAB cases, the taxpayer needs to prove its case by a preponderance of the evidence. That means if you put your evidence on the scales of justice with the Assessor’s, you will win if your case is a feather heavier. This is an easier burden of proof.
But, in Court cases, you must prove your case by clear and convincing evidence. That is a much more difficult burden.
PTAB is a great place to be if you want to try your case. They operate under relaxed rules of evidence, while the Court requires strict rules of evidence. This means Court cases are more difficult, and costly, to try. As a result, few Court cases actually proceed to trial.
It is also possible to have PTAB decide your case without a trial. This wills shortcut the process, saving you time and money.
But, in some cases it’s better to appeal to Court ….
There are a number of reasons why you might appeal to PTAB versus Court. We evaluate every case with these reasons in mind. Our recommendation is ultimately based on the facts and circumstances of each case and where we believe our clients will obtain the best, most cost-effective and prompt relief.