Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 180.0097

180.0097 Stipulation. A written stipulation provided to an assessment appeals board should contain a statement of the facts that justify a change in a value on the assessment roll. The statement need not be lengthy but should fairly explain the basis for the amount of the reduction, e.g. if the cost approach has been used, it may be a change in trend factors; for the income approach, perhaps a change in the capitalization rate or the income stream. If the method of appraisal has been changed, the reason for the change and an explanation of the appropriateness of the new methodology should be included in the stipulation. C 9/18/1986.