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hi Iamp;#39;m Charles with Gil Denson company and Iamp;#39;m here to talk about binding arbitration and litigation in property tax appeals so binding arbitration and litigation are Advanced forms of appeals reserved for certain types of properties in certain types of cases um less than 1% of cases go to binding arbitration or litigation uh so Iamp;#39;m going to take a step back and talk about the first two phases so the first phase of any property tax appeal is an informal uh settlement period uh essentially we go in and we have settlement conferences in person on the phone on Zoom with County Appraisal districts um weamp;#39;re going back and forth many times to negotiate a value um itamp;#39;s much different than the way a property owner would I think with most counties these days the the property owner gets an offer to go away a one or two% offer and thatamp;#39;s the informal period thatamp;#39;s very different from us because a lot of our work can actually happen in the in