Who can typically challenge the value set by a property tax appeal hearing?

The correct choice is that the property owner can typically challenge the value set by a property tax appeal hearing. In most jurisdictions, property owners have the right to appeal their property tax assessments if they believe the assessed value is inaccurate or unfair. This process allows them to present evidence and arguments that support a different valuation based on market conditions, comparable property sales, or other relevant factors.

While local government authorities assess property values for tax purposes, the appeal process is designed specifically for property owners to contest these valuations. They are directly impacted by taxes levied on their property, making them the principal participants in such hearings. Therefore, property owners are the primary individuals granted the opportunity to challenge the valuation assigned to their property by the tax assessor's office.

In contrast, the options of only allowing the government, any interested taxpayer, or real estate agents to challenge the valuation do not align with the established process focused on the rights of property owners regarding their specific tax assessments.