What type of Evidence does the Board consider?

All evidence presented will be considered, although some evidence has greater weight. The best evidence is a recent arms-length purchase of the property (open market, unrelated parties, within no more than 24 months and the property has not changed since).
Without a sale, the next best is an appraisal by a qualified appraiser, valuing the property for JANUARY 1st of the tax year under appeal. The appraisal should be for property tax valuation and the appraiser may need to be available for a hearing.
Other evidence that may be helpful to the Board includes:

1. The property having been listed for sale.
2. An appraisal for some other purpose, such as financing.
3. Recent nearby sales. (See Considerations in a following section).
4. “All in” cost of construction plus land purchase.
5. Photos or evidence of damage that the auditor may not have been aware of.
6. Cost estimates for extraordinary repairs.
7. Realtor analysis/estimate for listing.
8. Income and expense details (for commercial properties).

NOTE: Although very important to the property owner, the following are not taken into consideration in finding the value of a property due to law: property taxes; changes in value or taxes compared to others; or hardship of the property owner.

What should I consider when comparing my property to others?

Really, ALL differences should be considered. Some items include:

• Location (not just neighborhood and “view”, but also tax district, school district, etc.)
• Lot size, shape, and topography.
• Home style/design
• Home size (including differences in unfinished and living space)
• Age and condition
• Construction “quality” of materials
• Outbuildings and features (such as patios, retaining walls, pools)
• Other amenities (bathrooms, garage bays, etc.)