FAIR PROPERTY TAX FOR ALL, INC

1.  Change the effective date for re-estimated values to 12 months from the date that the taxpayer receives the notification of the re-estimate.

2. Change the time to present an appeal to the Department of VAB to 180 days from the date the taxpayer received the notification of the re-estimate

3.  Change the notification form to certified mail return receipt requested

4.  At the end of the appeal 180 days date the taxpayer will have another 90 days extra if he can provide a justifiable cause as to why it has not been done.

5.  The notification of the estimate must provide to the taxpayer the documentary evidence as to what the increase has been based on.

6.  Change the requirement of payment at the time of a presentation in front of the VAB

7.  The VAB must must provide the requesting taxpayer a formal audience of his petition within 30 calendar days from the date of the request or the re-estimate will be null.

8. Change the appeal system to an appellate Bureau consisting of

A. A member of the tax appeals office with a description of his title, qualifications, and powers.

B. A citizen that lives in the neighborhood of the affected taxpayer, this member should be chosen by the taxpayer who is presenting the appellate process.

C. A mediator which must have qualifications on file and if licensed, must provide copies of registered license.

D. The taxpayer that is requesting the appeal.

9. Allow that the costs incurred retaining attorneys, consultants and any other personnel necessary in preparation of the appellate process be reimbursed to the citizens if he is able to win the appeal.

If the above measures do not result in a favorable outcome for the appealing citizen, the law stipulates that he may take his case to a circuit court, however this entails retaining attorneys, other consultants, and personnel which is very lengthy and expensive to the point where it may exceed the appealing citizen’s financial status therefore preventing him from obtaining a fair property tax.

In the present appellate system to the property tax collector decision, the taxpayer is forced with an initial payment of the expenses of having to present a large amount of documentation in a short time frame of only 25 days to have the right to appeal.  Additionally, in about 90% of the cases, the appeal will cost more than the actually amount being appealed if it goes in front of a judge. 

Radical change must take into account being able to present an appellate process in front of a bona fide independent system.  It must include reasonable demands for documentation.  Lastly it should make provisions for financial compensation in the event that legal means are necessary for the appellate process and the case is won by the tax citizen.