What evidence do I need to present to the Board of Appeal and Equalization?
State law puts the burden of proof on the property owner to show that the assessment is incorrect. Keep in mind that your evidence must be strong enough to prove that the assessor’s value is incorrect. Only relevant testimony given at the Board of Review meeting will be considered by the board. Stating that the taxes are too high is not relevant testimony for purposes of this meeting.

The best evidence of a property’s value would be a recent arm’s length sale price for that property. The next best evidence would be recent sales prices of properties that are similar to the property in question. The closer in proximity and similarity, the better it is as evidence. This sale information is public information and is available through local realtors and can also be obtained from the Assessor’s office. Other relevant testimony may include a market analysis done by a local real estate expert or a recent appraisal done by a certified appraiser. You should also remember that the purpose of the meeting is to make sure that your property is equally assessed when compared to other properties.

Show All Answers

1. What if I don’t agree with my assessment or classification?
2. What if, after this informal talk with the assessor, I still disagree with the assessment or classification?
3. What is “market value”?
4. What evidence do I need to present to the Board of Appeal and Equalization?