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Prehearing General Calls

Prehearing General Call (PHGC)

Cases in the Entire Tribunal (ET) Division involving a question of property valuation (for property tax purposes) are scheduled on a two-week Prehearing General Call (PHGC). Cases that involve non-property taxes or property tax exemptions (where no valuation disclosure is necessary) follow different scheduling procedures. Parties will be notified at least one week before they are scheduled to appear and scheduling will not necessarily occur in the order in which the cases are listed. Parties are required to submit a valuation disclosure or written notification that no valuation disclosure is required by the dates indicated herein in the PHGC. It is critical that the parties abide by the deadlines set out in the PHGC.


A “valuation disclosure” is defined as documentary or other tangible evidence in a property tax proceeding that a party relies upon in support of the party’s contention as to the true cash value of the subject property or any portion thereof and contains the party’s value conclusion and data, valuation methodology, analysis or reasoning, as provided by TTR 237. The PHGC also schedules when "pre-valuation disclosure" discovery occurs and when "post-valuation disclosure" discovery occurs.

The parties are further required to file a Prehearing Statement by a particular deadline. Failure to file the Prehearing Statement may result in holding a party or parties in default, as provided by TTR 237.

The Tribunal judge assigned to the case will then schedule a prehearing conference with the parties to discuss the contents of the parties' prehearing statements, and resolve any factual, legal, and procedural issues. The parties will also work with the judge to schedule deadlines for the submission and exchange of exhibits, exhibit lists, and retention of a court reporter. Finally, the parties and judge will determine when details of the trial, which include when it starts, how many days it will span, and whether it will be in-person or virtual.

Prehearing General Calls