During the inspection, you can provide any information you feel will be helpful in reviewing the assessment. After the review, the assessor will recommend a value to the Board of Assessors, a group of supervisors responsible for reviewing all assessment objections. You will receive written notification of the Board's decision. The Board of Review is a five member citizen panel, appointed by the Mayor. It is the Board's duty to hear evidence by the taxpayer and the assessor and to decide if the assessment is correct.
State law puts the burden of proof on the property owner to show that the assessment is incorrect.
Keep in mind that your evidence 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. You should establish in your own mind what you think your property is worth. The best evidence for this would be recent sales prices for properties similar to yours. The closer in proximity and similarity, the better the evidence.