To request an adjournment or delay of a hearing, a party must apply to the Board in writing and give reasons why the adjournment is required. The application should be made at least 14 days prior to the in-person hearing or the date set for the production of written submissions.
Once an appeal has been set for hearing, the Board will not usually grant an adjournment, unless there is good reason and the adjournment will not cause undue prejudice to the other parties. When the parties were consulted about hearing dates before the Board scheduled the hearing, there generally will not be a good reason for an adjournment except in extraordinary circumstances.
The Board takes this approach to resolve as many appeals as possible prior to the next year’s annual assessment roll. Providing early certainty on the assessment roll is important to both the taxpayer and the taxing jurisdiction. The Board also wants to avoid the extra costs to the parties and itself that is often associated with delays and the cancellation of hearing facilities.
Once an adjournment application is received, depending on the amount of time available before the hearing, the Board may:
The Board can allow or disallow an adjournment, whether or not all of the parties agree to it.
If the Board allows an adjournment, it may impose new requirements on the parties, which could include:
When a party applies for an adjournment less than 14 days prior to the hearing, and an adjournment is granted, there is a greater possibility that the party will be required to pay costs incurred by the Board and the other parties due to the delay.