What evidence do I need to present to the Board of Review?

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. 


The best evidence for this would be a recent sale of your property. If you have not recently purchased your property, the best evidence of value would be sale prices for properties similar to yours. The closer in proximity and similarity to your property, the better the evidence is.