Preparing an Appeal

Supporting Evidence

 Listing comparable sales, Land, Improvements, Other supporting evidence.

Listing comparable sales

 You may obtain comparable sales information from records at the Assessor’s Office, from realtors, or title companies.  Select sales that are “arms length transactions” of properties which sold closest to the assessment or appraisal date of your property.  The best sales comparisons are sales of your property or sales of similar properties located in your area or neighborhood.

 For each comparable sale you use, be sure to include the parcel or account number, the address of the property, the date of sale, and the sale price.  Also include comparable characteristics of the property.   Comparable characteristics to consider are: Land, Improvements, Other supporting evidence.

Land

• Location (Sales in the same subdivision or neighborhood are the best evidence).
• Unit of Comparison (Lot size, acreage, square feet, front feet).
• Zoning.
• Desirable features such as view or waterfront.
• Undesirable features such as view or waterfront.
• Wetlands.
• Water systems.
• Sewer/Septic systems.

Improvements

• Type of construction (wood frame, brick, other).
• Square footage of total finished living area.
• Year built.
• Number of stories.
• Improvement type and grade.
• Building condition.
• Number of bedrooms and bathrooms.
• Fireplace.
• Garage/Carport.
• Basement (finished/unfinished).

Other supporting evidence

• A map showing the location of your property and the comparable sales properties.
• Appraisals prepared by others.
• Documentation by others concerning problems.
• Written estimates of the cost to repair problems.
• Photographs.
• Cost data.
• Income data.