Cases in the Entire Tribunal (ET) Division involving a question of property valuation (for property tax purposes) are scheduled on a two-week Valuation Prehearing General Call and Order of Procedure (identified below as VAL PHGC). Parties will be notified at least 28 days before they are scheduled to appear and scheduling will not necessarily occur in the order in which the cases are listed. For valuation appeals, the PHGC contains the deadline for submission of valuation disclosures. 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 241. The PHGC also contains the deadline by which the parties must notify the Tribunal if valuation disclosures will not be submitted. It is critical that the parties abide by these deadlines.
The PHGC also includes a deadline by which "pre-valuation disclosure" discovery and "post-valuation disclosure" discovery must be completed.
Cases that involve taxes other than property taxes or property tax exemptions (where no valuation disclosure is necessary) are scheduled on a separate two-week Non-Property/Exemption Prehearing General Call (identified below as NP/EX PHGC). Parties will be notified at least 28 days before they are scheduled to appear and scheduling will not necessarily occur in the order in which the cases are listed.
Both the Valuation PHGC and Non-Property/Exemption PHGC require the parties 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 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 of motions for summary disposition, the exchange of exhibits and exhibit lists, and retention of a court reporter. Finally, the parties and the judge will discuss the details of the trial, including when it starts, how many days it will span, and whether it will be held in-person or virtually.
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