What types of evidence should I provide?
Remember, the issue before the Board is the market value of your property. Accordingly, you will need to furnish evidence that demonstrates that the Assessor’s value is incorrect. Successful forms of evidence include:

Real Property

  • Comparable sales

  • Photographs of features or conditions that you believe diminish your property’s market value

  • Independent appraisals

  • Estimates of cost to repair building or land defects

  • Maps showing proximity to high traffic areas, access limitations, etc.

  • Letters or documents from government agencies and/or experts regarding development limitations

  • Deeds that describing easements that impact your value

  • Rent rolls and expense statements for commercial and income producing properties

  • Evidence of errors in the physical characteristics of the property as listed on your assessment record.

Personal Property

  • Personal property schedule

  • Photos of your tangible personal property

  • Balance sheet

  • Listing of all assets used in business

  • Purchase agreement for assets

When gathering evidence and formulating arguments, it is important to keep in mind that, by law, the Assessor is presumed to be correct. The burden of proof is on you to show that the Assessor’s determination of value is incorrect.

Show All Answers

1. What are the functions of the Board of Equalization?
2. What is the correlation between the County Assessor, County Trustee and the County Board of Equalization?
3. How can a Forced Assessment be adjusted?
4. How can I appeal the assessed value of my property?
5. Who can I call if I need help?
6. May I file an appeal for a prior year?
7. How can I confirm my appeal has been received and filed?
8. May I withdraw my appeal?
9. Should I wait until after my hearing to pay my property taxes?
10. When will I have a hearing?
11. What can be expected at the hearing?
12. What types of evidence should I provide?
13. How soon will I receive a decision from the Board?
14. What if I am not satisfied with the County Board’s decision?