Remember, the burden is on you, the appellant, to prove your assessment is unreasonable, excessive, or discriminatory. It is necessary for you to prove at the onset that your assessment is in error. It is also necessary for you to suggest a more appropriate value. The taxpayer must be persuasive and present credible evidence. Credible 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 must be provided. The most credible evidence is recent comparable sales of other properties of a similar type in your neighborhood. Remember, if you are going to discuss comparable sales, not less than three comparable sales shall be submitted to the Assessor, Clerk, and County Tax Board, not less than one week prior to the hearing if not included with the petition of appeal. Comparable means most of the characteristics of your property and the neighboring sale are similar. You should be knowledgeable of the conditions of the sales you cite including financing and be able to give a full description of the properties.