What evidence do I need to present to the Board of Equalization?
State law puts the burden of proof on the property owner to show the assessment is incorrect. Keep in mind your evidence must be strong enough to prove the assessor's value is incorrect. Simply stating property taxes are too high is not relevant testimony. You should establish in your own mind what you think your property is worth. The best evidence for this figure would be recent sales prices for properties similar to yours.

The closer in proximity and similarity, the better the evidence. Another type of evidence is oral or written testimony from a witness who has made a recent appraisal of your property. A third form of evidence would be identification of properties similar to yours, but with dissimilar assessments.

Show All Answers

1. How do I know if my assessment is correct?
2. What if I don't agree with my assessment?
3. What are the grounds for an appeal?
4. What is the Board of Equalization?
5. What evidence do I need to present to the Board of Equalization?
6. Does the Board of Equalization have the final say?