Evidence to support your position in an appeal must consist of at least one of the following:
- An appraisal establishing the fair market value of the subject property under appeal as of the assessment date. (Note: If a hearing is held in the case, the Board of Review will be better able to judge the weight and credibility of the appraisal if your appraiser testifies in person.)
- Evidence of recent purchase of the subject property. (Note: Written documentation of the sale price, such as a copy of the sales contract, closing statement, and Real Estate Transfer Declaration should be submitted.)
- Evidence of recent construction of the subject property including the price paid for the land and construction of the buildings including all labor. (Note: If the Appellant provided any labor or acted as general contractor, evidence of the value of this service should be included with the evidence of the other construction costs.)
- Evidence of recent sales of properties comparable to the subject property, including the date of the sales, the prices paid, and a property record card, and description of each sale showing how it compares to the subject property. (Note: The comparable sales should be similar to the subject property in size, style, age, amenities, and location.)
- Evidence of assessments of properties similar to the subject property including the current assessment of each property, the property record card for each property or description of each property demonstrating its comparability to the subject property (Note: The assessment comparables should be similar to the subject property in size, style, age, amenities, and location.)
- Contention of law supported by a legal brief containing the points and authorities supporting the legal document.
You may submit more than one type of evidence.
FARMLAND – If an Appellant is contesting the productivity of farmland, the following evidence should be submitted:
- A soil survey map of your farm.
- The productivity index information for your soil types.
If an Appellant is contesting the use classification, the following evidence should be submitted:
- Aerial photo.
- Acreage classification breakdown.
If an Appellant is contesting flood/low area debasement, the following evidence should be submitted:
- Aerial photo of the area.
- Photo of the affected area.
- Yearly yield loss estimate for the past ten years for the affected area.
Any questions pertaining to the proper evidence or how to complete the appeal form should be addressed to the CCAO/BOARD OF REVIEW office(s).
Back to Top