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What goes in a property tax appeal evidence packet?

What goes in a property tax appeal evidence packet?

A strong evidence packet contains a one-page summary of your requested value, 3–5 adjusted comparable sales (or equity comps), your property record card with any errors marked, dated condition photos and repair estimates, and copies of your filing and notice of value.

A property tax appeal evidence packet is the organized set of documents you submit and present to support a lower value. Boards reward clarity, so lead with a one-page summary and put the supporting proof behind it.

Build the packet in this order:

  • Cover summary (1 page): your account/parcel number, the assessor's value, your opinion of value, and the single sentence that says why — e.g., "recent comparable sales support $X" or "my home is taxed higher than equivalent neighbors."
  • Comparable sales grid: 3–5 recent, nearby, similar sales adjusted for differences in size, age, condition, and lot. The IAAO Standard on Mass Appraisal of Real Property describes the sales-comparison approach used by assessors — mirroring their method makes your grid harder to dismiss.
  • Equity / unequal-appraisal evidence (where allowed): assessments of comparable neighboring properties showing yours is valued higher per square foot. Texas expressly allows this argument under Tex. Tax Code §41.43(b)(3).
  • Property record card with errors flagged: highlight any wrong square footage, bedroom/bath count, or lot size — factual errors are among the easiest wins.
  • Condition evidence: dated photos of defects, contractor repair estimates, inspection reports, and a recent independent appraisal if you have one.
  • Closing and notice documents: your purchase settlement statement (if recent), the assessor's notice of value, and your filed appeal form.

Format for the board. Number the exhibits, label every comp, and keep it concise — most hearings are short. Many jurisdictions let (or require) you to exchange evidence in advance: Texas, for example, lets owners submit an affidavit of evidence under Form 50-283, and several states impose an evidence-exchange deadline before the hearing. Check your county's rule and bring enough copies for each board member plus the appraiser.

Avoid weak evidence: emotional appeals, your tax bill being "too high," or unadjusted asking prices rarely move a board — stick to adjusted, verifiable facts.

State-by-State Variations

StateException or Variation
TexasTexas owners may file a [Form 50-283 Property Owner's Affidavit of Evidence](https://comptroller.texas.gov/forms/50-283.pdf) to submit packet evidence without appearing, and may pursue an equal-and-uniform (equity) argument under [Tex. Tax Code §41.43(b)(3)](https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm) using neighboring assessments rather than sales.
FloridaFlorida imposes a 15-day evidence-exchange rule before a Value Adjustment Board hearing under Ch. 194; request the property appraiser's evidence and disclose yours within the statutory window to avoid having it excluded.
CaliforniaCalifornia allows an exchange-of-information request before an Assessment Appeals Board hearing under the [State Board of Equalization assessment-appeals rules](https://www.boe.ca.gov/proptaxes/assessment-appeals/); use Form BOE-305-AH and submit comparable-sales evidence.