At least one voting member of each County Board of Appeal and Equalization (CBAEs) must have attended an equalization training course within the last four years. Each year, the county must certify to the Department of Revenue that its board met this requirement by Dec. 1. If the CBAE has been transferred to a Special Board of Appeal and Equalization, at least one voting member of the special board must attend the training session.
Training Sessions for Board Members
Board of Appeal and Equalization (BAE) trainings includes both Local Board and County Board content.
You must register to ensure space is available for you. To register, contact the person listed at the location you wish to attend. Please check back periodically for additional dates, locations and other new information.
2014 Board of Appeal and Equalization Courses
Please note: The BAE training that was scheduled for 9/24/14 in Washington County has been cancelled due to low enrollment. Please check the listings below for additional offerings.
Catch-up Training Sessions for Board Members
The Department of Revenue has scheduled six catch-up Board of Appeal and Equalization (BAE) training sessions before the 2014 Board of Appeal and Equalization season begins. These sessions will accommodate jurisdictions that were in compliance with the training requirements on December 1, 2013 but lost their trained member due to city/township elections, resignations, or other circumstances. This training is available for both local board and county board members.
2014 Board of Appeal and Equalization "catch up" courses were offered during the last two weeks of March. The catch up courses will not be offered again until 2015.
Each attendee will receive a copy of the course handbook at the training.
To help you comply with this requirement, listings of all CBAE members who have attended the training in the last four years are posted below. We will update the certification lists regularly as we offer more training courses.
The CBAE will be in compliance with the training requirement if:
If the CBAE does not meet this requirement, or does not have a quorum present, the county must:
NOTE: If a County Board of Appeal and Equalization or Special Board of Equalization fails to satisfy the training and quorum requirements, then:
Owners and taxpayers who could have appealed to that board can appeal to the Commissioner of Revenue before Aug. 1;
By Oct. 1, the county will be charged a fee of $500 for each tax parcel that was appealed to the commissioner; and
The county must pay the commissioner by Dec. 1. Otherwise, the unpaid amount will be deducted from any state aid the county would receive in the next year. (The commissioner may decide to accept late payments.)
Jessi Glancey, 651-556-6104, Jessi.firstname.lastname@example.org