Groups/People

START

PETITIONER submits PETITION (in person) to TAX DIVISION (TD) and COUNTY

ATTORNEY (CA)

TD Is PETITION a

late filing?

DCAINITIATE

DISMISSAL PROCESS

TD adds to LIST of

PETITIONERS

DCA Assigns an APPRAISER

Jan. 1 – Apr. 30

CA creates folder on shared O:\ drive

May 1 – May 14

N

YTD

Has PETITIONER paid ½ of tax

due?

TD adds to LIST of non-½ tax paid

petitioners

Y

DCA sends list of IMPROPERLY FILED

petitions to CA

TD EMAILS the LIST to DEPUTY COUNTY

ASSESSOR

DCA compares LIST to petitioners that have not paid half

taxes due.

N

ASSESSOR creates/adds to

folder collect 90-Day-Docs

May 15 – July 31

DCAHave all 90-Day-

docs been received

?

Y

N

Aug 1 – Oct. 15

80% Tax paid?

Add to LIST of non-80%-tax-paid

petitioners

DCA sends LIST via email to CA

DCAINITIATE DISMISSAL

PROCESS

PEETITIONER submits request for

INFORMAL DISCOVERY to

ASSESSOR(OPTIONAL)

Oct. 15 – Mar. 14 Mar. 15 – May 14

ASSESSORRequest

INFORMALDISCOVERY

?

APPRAISER determines which documents will be

needed.

APPRAISER sends EMAIL to CA of

necessary documents

CA sends LETTER to PETITIONER to

inform of needed docs.

Have ALL the INFORMAL

DOCUMENTS been received? ASSESSOR

should FORMAL DISCOVERY

occur?

May 15 – June 30

CA notifies PETITIONER S

ATTORNEY of the identity of COUNTY S APPRAISER

PETITIONER provides (CA?)

identity of PETITIONER S

EXPERT (within 10 days!)

CA provide ASSESSOR of

scheduling orders

DCAnotifies APPRAISER,

STAFF, and CA

July 1 – Oct 31

CAHas Petitioner

submitted POSITION STATEMENT

?

Is POSITION STATEMENT

designated as an offer?

PETITIONER contacts ASSESSOR to set up

INSPECTION

APPRAISER notifies CA of the

INSPECTION DATE

Sept.– Dec. Nov. – Feb.

Does the ASSESSOR

accept?

Y

Y

N

ASSESSORProduces COUNTY S

POSITION STATEMENT

N

N

N

Y

YY

Y

N

June – Sept.

STAGE 2

Is POSITION STATEMENT

designated as an offer?

Does the PETITIONER

accept?

ASSESSORSends an email to CA includes the offer and a pro-

forma

Y

Joint statements, strategy meeting, formal discovery.

N

APPRAISAL EXCHANGE

COUNTY APPRAISER and PETITIONER S APPRAISER perform

appraisals.

COUNTY APPRAISER

The following documents are produced, and then the COUNTY APPRAISER prints, copies, binds, delivers, scans, and saves REPORT in

the O:\folder created in STAGE 2

- Petitioner s Appraisal- County s Appraisal

- Expert reports

END

STAGE 1 STAGE 3 STAGE 4 STAGE 5 STAGE 6 STAGE 7 STAGE 8 STAGE 9STAGE 10

A & BSTAGE 11 STAGE 12 STAGE 13 STAGE 14

Y

YEAR 1

YEAR 2 YEAR 3

DCAINITIATE

DISMISSAL PROCESS

DCAINITIATE

DISMISSAL PROCESS

CAScans and saves docs in O:\ drive

ASSESSORAlerts CA and waits

Go to Stage 10 B

N

Y

ASSESSORAlerts CA and

waits

Goes to settlement

Goes to settlement

Trial

Court s Decision:In Petitioner s favor

?

ASSESSORSends refund to

PETITIONER

ASSESSORClosesCase

Go to Stage 10 B

10 B

10 ALEGEND

Indicates complex process

PetitionerPetitioner s AttorneyAssessor/AppraiserTax Division = TDDeputy County Assessor = DCACounty Attorney = CAPetitioner s Appraiser/Expert

NY

Communication Methods (Current)

In PersonPhoneFaxEmailUS MailFedExCourt Process ServersCourier Service

Files

Petition90-Day-DocsDiscovery DocsPosition StatementsAppraisalsAffidavitsCourt OrdersCorrespondenceStipulationsInspection Reports

Significant/Due Dates

April 30 = Petitions dueMay 15 = Half taxes dueAugust 1 = 90-Day-Docs dueOctober 15 = 80% of second half tax dueMarch 15 = Request for informal discovery dueInformal Request Letter date + 60 = Informal discovery docs dueScheduling Orders Date + 60 = Petitioner s position statement due & petitioner deadline to

contact assessor re: inspection datePetitioner s Position Statement Received Date + 105 = Assessor s decision to accept/reject offerScheduling Orders Date + 90 = Inspection due

Sept.

N

N

Storage

Shared drive: O:\ Shared between Assessors office and County AtttorneyLocal hard drivesPaper file folders

TD Is PETITION filed

correctly

TD Is PETITION a

duplicate?

Determined at Strategy Meeting

These will be automatically dismissed on October 15 of following year.

This is the Scheduling Orders date

Inspection must take place within

90 days

Must be contacted 60 days

from the Scheduling

Orders Date

Decision due in 105 days

CITY/PETITIONER/CASE

NUMBER/PAYABLE YEAR

Due in 105 days

Subject Line:CITY/PETITIONER/

CASE NUMBER/PAYABLE YEAR

Subject line:CITY/PETITIONER/

CASE NUMBER/PAYABLE YEAR

All docs due 60 days from letter

date

POSITION STATEMENT and

INSPECTION SCHEDULING

occur concurrently