If the hearing was conducted by a Tax Referee or one Board Member, the State Board will issue a Proposed Decision. You may file an exception to a Proposed Decision. You must file the letter of exception with the State Board within twenty calendar days of the date of mailing of the Proposed Decision. You must also file a copy with the Assessor. The letter of exception should be brief and must clearly specify why the Proposed Decision did not properly consider the evidence or that there was an omission of certain pertinent facts. The Assessor may submit a reply to the exception within ten business days. The State Board will then consider the matter and issue a Final Decision. There is no reconsideration from this Final Decision. If exceptions are not filed, the Proposed Decision becomes the State Board's Final Decision.
If the hearing was conducted by two or more Board Members, the State Board will normally issue a Final Decision. You may file a petition for reconsideration after a Final Decision has been issued. You must file the petition for reconsideration with the State Board within ten business days of the date of mailing of the Final Decision. You must also file a copy with the Assessor. The filing of a petition for reconsideration suspends the Final Decision until action by the State Board. The State Board may deny the petition, modify its decision, or reopen the hearing.