If you cannot attend the hearing on the scheduled date, you must contact the Tribunal in writing to request an adjournment of the hearing.
You should inform the Tribunal as soon as you know that you cannot attend the hearing. If your request to adjourn the hearing date is received at least 14 days before the scheduled hearing, the Tribunal will grant the request if it finds that good cause exists for an adjournment. Generally, the Tribunal does not grant requests to adjourn a hearing if the request is received within 14 days of the scheduled hearing unless you demonstrate that exceptional circumstances require an adjournment.
The submission of a request for adjournment or a request for an in-person hearing does not automatically result in the granting of the request. The parties are required to participate in the hearing unless the Tribunal contacts them by telephone or by written order prior to the scheduled hearing date to inform them that their request has been granted.
You may also request that your case be heard on the file and determined on the evidence you already submitted. The Tribunal will conduct the hearing to take the testimony of the opposing party and will render a written decision based on any testimony and all documents submitted by both parties.
A request for adjournment is considered a motion and requires a $25.00 fee for the filing of motions. That fee is waived if the property under appeal has received a principal residence exemption of at least 50% or more for the tax years under appeal.
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