What evidence do I need to present to the Board of Tax and Land Appeals?
State law puts the burden of proof on the property owner to show that the assessment is incorrect. Keep in mind that your proof must be strong enough to prove that the assessor's value is incorrect. Only relevant testimony given at the hearing will be considered by the board. Stating that property taxes are too high is not relevant testimony.

You should establish in your mind what you think your property is worth. The best evidence of this would be a recent sale price of your property. The next best evidence of this would be recent sales prices of properties that are similar to yours. The closer in proximity and similarity, the better the evidence. Another type of evidence is oral testimony from a witness who has made a recent appraisal of your property.

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1. What is a revaluation?
2. Why is a revaluation necessary?
3. When will the revaluation start?
4. Will all property values change?
5. Who will do the revaluation?
6. Will the person who inspects my property be able to tell me my new assessment?
7. Is it necessary that you view the inside of my property?
8. What if I refuse to let assessment personnel in my property?
9. You mention market value. What is it?
10. What if there hasn't been a recent arm's-length sale of my property?
11. What if there are no reasonable comparable sales?
12. I recently built my home. Will the actual construction costs be considered?
13. What will happen to my assessment if I improve my property?
14. Will my assessment go up if I repair my property?
15. How can my assessment change when I haven't done anything to my property?
16. How will my taxes change as a result of the new assessment?
17. Will I be notified if there is a change in my assessment?
18. What if I don't agree with my assessment?
19. What evidence do I need to present to the Board of Tax and Land Appeals?
20. Can I submit my mortgage bank appraisal as evidence of value?
21. What happens after the Board of Tax and Land Appeals makes its decision?
22. What if, after this informal hearing, I still disagree with the assessment?