Evidence that works in a property tax appeal

Comparable sales

The strongest market-value evidence is three to six sales of similar homes, close by, sold within about a year of the valuation date, between unrelated buyers and sellers. Adjust each one for real differences (size, age, condition, garage, lot) and show the result. Washington’s board rules explain how sales evidence is weighed (WAC 458-14-087); Indiana’s Board of Tax Review describes the evidence it accepts.

Leave out foreclosures, sales between relatives and homes that were gutted or rebuilt; the assessor will.

Your own purchase price

If you bought the home recently in an arm’s-length sale, the price is strong evidence. Ohio lets the auditor treat a recent arm’s-length sale as the true value (ORC 5713.03), which also means a purchase above the assessment can be used to raise it.

Comparable assessments

Where uniformity is a ground, the assessed values of similar homes are evidence on their own. In Texas the test is the median of comparable appraised values, adjusted (Tex. Tax Code §41.43(b)(3)). See unequal appraisal vs market value.

Errors and condition

A wrong square footage, a bathroom you don’t have, or a finished basement that is unfinished is usually corrected without argument. For condition, bring dated photos and written repair estimates; foundation, roof and water damage move values more than cosmetic wear (Texas Comptroller lists photos, repair estimates and sales documentation).

What doesn’t work

• How much your tax bill rose, or the tax rate
• What you can afford
• Citywide average increases
• Online estimates without the sales behind them
• Sales from long after the valuation date

States where sale prices aren’t public

In non-disclosure states such as Texas, recorded deeds don’t show the price, so boards rely on the district’s own data and comparable assessments. Your right to see the district’s evidence before the hearing (Tex. Tax Code §41.461) matters more there.

Check whether yours is over-assessed

Free. We compare your home with recent sales of similar homes nearby (in Texas, with comparable homes on the district’s roll) and tell you whether an appeal is worth filing.

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Related guides

• Unequal appraisal vs market value: which appeal ground to use
• Informal review vs formal hearing: how an appeal is heard
• When not to appeal your property tax assessment

1. WAC 458-14-087, sales evidence before the board of equalization
2. RCW 84.48.150, assessor must share comparable sales
3. Indiana Board of Tax Review, evidence in property tax appeals
4. Ohio Rev. Code 5713.03, a recent arm’s-length sale as true value
5. Tex. Tax Code ch. 41, local review (protests, §41.43(b)(3) unequal appraisal, §41.44 deadline, §41.461 evidence)
6. Texas Comptroller, property tax protests and appeals
7. Washington DOR, Appealing your property assessment