If the informal route doesn’t resolve it (or your jurisdiction goes straight to formal), you file a formal appeal / protest with the review board — the Board of Review, Board of Equalization, Assessment Appeals Board, or (in Texas) the Appraisal Review Board (ARB). This letter states your grounds and your opinion of value, and is filed by the deadline.
State your grounds clearly
Most boards want you to check or state the basis for appeal:
- Market value too high — assessed value exceeds fair market value (back it with comparable sales).
- Unequal appraisal — your home is assessed higher than comparable properties (uniformity).
- Factual error — wrong characteristics on the record.
- Exemption wrongly denied or omitted.
The letter
[Your full name]
[Your mailing address]
[City, State ZIP]
[Phone] | [Email]
[Date]
[Board of Review / Board of Equalization / Appraisal Review Board]
[Address]
Re: Formal appeal of [year] assessed value
Owner: [Name] Parcel / account number: [number]
Property address: [address]
Assessment notice dated: [date] Noticed value: $[amount]
My opinion of value: $[amount]
To the Board:
I am formally appealing the [year] assessed value of the property above, filed
within the appeal period on my notice. My grounds for appeal are:
[ Check/state all that apply: ]
[ ] Market value is excessive - the assessed value exceeds fair market value.
[ ] Unequal appraisal - my property is assessed higher than comparable
properties (lack of uniformity).
[ ] Factual error in the property record (see attached corrections).
[ ] Exemption omitted or wrongly denied: [which].
In support, I am submitting [comparable sales analysis / record-card corrections
/ condition evidence / unequal-appraisal comparison]. Based on this evidence, the
assessed value should be reduced to $[amount].
Please confirm receipt, my hearing date and time, and the deadline to submit my
full evidence packet. I request [an in-person / phone / written] hearing.
Enclosed: [evidence summary].
Sincerely,
[Your signature]
[Your printed name]
How to send it
Use the official appeal form / online portal where one exists (boards often require it); attach or reference this letter. File by the deadline, request your preferred hearing format, and keep proof of filing. You can usually submit your full evidence packet later, before the hearing — ask for that deadline.
Notes. Name the value you want and tie it to evidence — boards respond to specific, supported numbers, not “my taxes are too high.” Then prepare your hearing statement. Forms, board names, deadlines, and whether you must exchange evidence in advance vary by jurisdiction. General information, not legal or appraisal advice.