The Court of Common Pleas is issuing guidance for those who are going to file property tax appeals after receiving notification of the county Board of Assessment Appeals’ decision on their property’s tax assessment.

According to the court’s rules, court cases appealing the Board of Assessment Appeals’ decisions will be scheduled no earlier than April 26, 2026. The court’s rules state cases will be scheduled after the lapse of 150 days from the appeal date.

Decision notices to the nearly 2,750 Warren County property owners who appealed their property valuation as part of Warren County’s property reassessment will be mailed this week, dated Nov. 12. Those who want to appeal the Board of Assessment Appeals’ decision have 30 days from the date on the decision notice – Nov. 12 – to file with the Court of Common Pleas should they wish to challenge the appeal board’s decision.

“Parties wishing to file an appeal from the decision of the county Board of Assessment Appeals of Warren County are required to comply with Local Rule 5003, below, regardless if the appellant is represented by counsel,” court officials said in a news release Thursday. “An electronic copy of this rule can be located at warrenforestcourt.org/rules/. The Court of Common Pleas cannot provide legal advice. Parties are encouraged to contact an attorney with any questions or concerns.”

Local Rule 5003 sets filing instructions for real estate assessment appeals. The complete rules are posted on Page B6 of today’s edition of the Times Observer.

Among the things property owners should know is they have 10 days after filing the appeal to serve a copy of the appeal on the Board of Assessment Appeals and all affected taxing authorities or property owners by certified mail to the Board, to the property owner at his, her, its, or their registered address as shown on the tax records, and on the taxing districts at their business address. Within 20 days of service of the appeal, the appellant shall file an affidavit of service.

The Board of Assessment Appeals shall automatically be a party to any appeal unless it specifically declines that status in writing. Any taxing authority or property owner entitled to be notified of an appeal may become a party to the proceedings by filing an entry of appearance within one hundred-twenty days of the filing of the appeal. The entry of appearance shall be considered to deny the allegations in the appellant’s petition, except for the names of the parties and the location of the taxable property. However, any party may plead additional material by way of answer or new matter, as appropriate, within 30 days of becoming a party.

Appeals must include names and addresses of the taxpayer and the taxing districts, identification of the property that includes street address and tax parcel number and reasons for appeal. A copy of the board’s decision is also required. The rules also lay out discovery procedures and timelines. Those filing appeals have to provide to the Board of Assessment Appeals other affected parties a copy of the property’s appraisal within 60 days of filing the appeal. The other parties shall then have 90 days from the receipt of the appellant’s appraisal to provide the appellant with a counter-appraisal. Any party may designate an appraisal submitted to the Board of Assessment Appeals as its appraisal for the purposes of appeal. Appraisals must certify that the appraiser’s fee is not contingent upon the results of the appeal. If either side fails to provide an appraisal within the time frame in the court’s rules, they will not be allowed to present evidence of valuation at trial.

The names of all witnesses to be called at trial by any party, other than rebuttal witnesses later determined, shall be provided to all other parties within 150 days of the appeal date. Additional discovery shall be by leave of court only.

The matter shall be scheduled for trial before the assigned judge after the lapse of 150 days from the appeal date. Any party may request an administrative conference at any time up to 120 days after the appeal date.

Masters may be appointed in cases involving a voluminous record or particularly complex issues.