Properties that have sold subsequently may be used only to support value, not as direct evidence. Comparable means that most of the characteristics between your property and the neighboring sale are similar. You should be knowledgeable of the condition of the sales you cite and be able to give a full description of the properties. The Taxpayer must be persuasive and present creditable evidence. Creditable evidence is evidence supported by fact, not assumptions or beliefs.
Factual evidence concerning special circumstances is necessary.
For example, if the property cannot be further developed for some reason, evidence to that affect must be provided. It is necessary for the taxpayer to prove at the onset that the assessment is in error. It is also necessary for the taxpayer to suggest a more appropriate value. This is accomplished by telling the Tax Board the market value of the property as of October l of the pre-tax year. You cannot appeal the taxes on your property since the taxes are the result of the local budget process.