What is a cross petition in the context of tax appeals?

In the context of tax appeals, a cross petition refers to a situation where, during an ongoing appeal, the assessor seeks to raise the property assessment instead of maintaining or lowering it. This typically occurs when the assessor believes that the original assessment was too low and that the actual value of the property is higher than assessed. The purpose of a cross petition is to ensure that all aspects concerning the property’s valuation are examined during the appeal process, allowing the assessment to be adjusted appropriately if warranted.

This concept is significant because it reflects the assessor's right and responsibility to uphold fair market values, even amidst appeals. By introducing a cross petition, the assessor provides the opportunity for the tax court to investigate and potentially adjust the assessment to better align with the true market value, thereby promoting equity among taxpayers.