Comparable sales are the backbone of most property tax appeals. The argument is simple: similar homes near you sold for less than your assessed value, around the assessment date — so your value is too high. This template builds the packet.
Pick good comps
- Recent SALES, not assessments — actual arm’s-length sales (no foreclosures/family transfers).
- Near your valuation date — use sales close to the assessor’s assessment/lien date, not just “recent.”
- Similar — comparable size (within ~10-15% sq ft), age, style, lot, and same neighborhood/school zone.
- 3-5 of them — quality over quantity; weak comps hurt you.
Adjust for differences
Make small, defensible adjustments so each comp is “apples to apples” with your home (e.g. subtract value for a comp’s extra bathroom or finished basement; add for your inferior condition). Keep adjustments modest and explainable.
The packet (cover sheet + table)
PROPERTY TAX APPEAL - COMPARABLE SALES EVIDENCE
Owner: [Name] Parcel / account #: [number]
Subject property: [address], [sq ft], [beds/baths], [year built], [lot size]
Assessment / valuation date: [date]
Noticed value: $[amount] My opinion of value: $[amount]
COMPARABLE SALES
Subject Comp 1 Comp 2 Comp 3
Address [you] [addr] [addr] [addr]
Distance from subject - [0.3 mi] [0.5 mi] [0.4 mi]
Sale date - [mm/yyyy] [mm/yyyy] [mm/yyyy]
Sale price - $[ ] $[ ] $[ ]
Living area (sq ft) [ ] [ ] [ ] [ ]
Price per sq ft - $[ ] $[ ] $[ ]
Beds / baths [ ] [ ] [ ] [ ]
Year built [ ] [ ] [ ] [ ]
Condition [ ] [ ] [ ] [ ]
Net adjustments - $[ +/- ] $[ +/- ] $[ +/- ]
Adjusted value - $[ ] $[ ] $[ ]
CONCLUSION: The adjusted comparable sales indicate a market value of about
$[amount] as of [valuation date] - below the noticed value of $[amount]. I
respectfully request the assessed value be reduced to $[amount].
Sources: [MLS / county sales records / Realtor / Redfin/Zillow sold data]
Attached: listing/sale sheets and a map of the comparables.
How to submit it
Attach this to your informal review or formal appeal, with the sale sheets and a simple map. Get sold prices from the county’s sales records, the MLS (via an agent), or sold-listing data on real-estate sites. Lead with your 3 best comps; don’t pad with weak ones.
Notes. Use sold prices, not list prices or other homes’ assessments, and weight sales nearest your valuation date. If recent sales are scarce, an independent appraisal or the unequal-appraisal argument can substitute. Which sale dates “count” and how adjustments are viewed vary by jurisdiction. General information, not legal or appraisal advice.