Prepare a written comparison sheet that shows why the Assessor's sales are not comparable to your property and why the comparable sales you have selected support your opinion of value. For each comparable sale on your sheet, be sure to include the account number or parcel number of the property, the address of the property, the date of the sale, and the sale price. Also include as much information regarding the key characteristics of the property as you feel necessary to support your opinion of value. Key characteristics to consider are:
- Location (Sales in the Same Subdivision or Neighborhood are the Best Evidence)
- Unit of Comparison (Lot Size; Acreage; Square Feet; Waterfront Feet)
- Desirable Features Such as View or Waterfront
- Undesirable Features Such as Access Problems or Wetlands
- Sewer / Septic System / Water System
- Type of Construction (Wood ; Brick; Other)
- Square Feet of Total Finished Living Area (All Floors)
- Year Built
- Number of Stories
- Improvement Type and Construction Quality
- Building Condition
- Number of Bedrooms/Bathrooms
- Garage / Carport
Include a map showing the location of your property and the comparable sale properties. You should also include any other evidence which supports your reason for challenging the assessment; for example: appraisals prepared by others, documentation by qualified experts concerning problems, written commercial estimates of the cost to cure problems, and photographs or videos.
Prepare your case as thoroughly as possible. You must provide enough data to support your opinion of value. Your written and oral testimony should be understandable, logical, and believable. The State Board has extensive knowledge in many areas including appraisal practice and finance. However, the State Board will not sift through unorganized data in order to develop your case.