How to get your assessment work file with a FOIA request

Last updated 2026-07-11

What is an assessment work file, exactly?

The assessment work file (sometimes called the appraisal card, property record card, or field inspection file) is the internal document package your county assessor's office builds and keeps for every taxable parcel. It is not your tax bill. It is not the value notice you got in the mail. It is the raw working material the assessor used to land on that number.

A typical file contains: the property record card showing square footage, year built, bedroom and bathroom count, construction quality grade, and any improvements the assessor recorded; field inspection notes from the last physical visit; the comparable sales the assessor picked when valuing your property under the sales-comparison approach; income and expense data if your property was valued on an income approach; sketches or diagrams of the structure's footprint; and depreciation schedules if a cost approach was used.

The file may also hold prior-year values, notes from earlier appeals, and data the assessor pulled from permit records or deeds. Some offices keep all of this on paper. Most large jurisdictions now store it in a CAMA (Computer Assisted Mass Appraisal) system, and you can request a printout of the full CAMA record along with any attached documents ^[1].

Why does this matter? Because every error that drives an overassessment lives somewhere in that file. If the assessor recorded 2,400 square feet when your house is 2,100, it's in the field notes. If they used a comparable sale from a neighborhood with bigger lots or newer construction, it's in the comp selection. You cannot challenge a value you cannot see.

What law gives you the right to request this file?

There's no single federal property-tax disclosure law, because property taxes are run at the state and local level. What you're using is your state's open-records statute. Depending on the state it goes by Freedom of Information Act (FOIA) request (mirroring the federal law), Public Records Request, Sunshine Law request, or Open Records Act request ^[2].

Every U.S. state has one. The federal FOIA (5 U.S.C. § 552) applies only to federal agencies, not county assessors, so state law is what controls your right here ^[3]. State open-records laws are often just as powerful as the federal version.

A few examples of the controlling statutes:

State	Statute	Common name
California	Gov. Code §§ 6250-6276.48	California Public Records Act
Texas	Gov. Code Ch. 552	Texas Public Information Act
New York	Public Officers Law §§ 84-90	Freedom of Information Law (FOIL)
Florida	§ 119.07, Fla. Stat.	Florida Public Records Law
Illinois	5 ILCS 140	Illinois FOIA
Georgia	O.C.G.A. § 50-18-70 et seq.	Georgia Open Records Act
Minnesota	Minn. Stat. § 13.03	Minnesota Government Data Practices Act
Ohio	R.C. § 149.43	Ohio Public Records Act

Many states also have separate statutes that specifically require assessors to disclose the data they used. In California, Revenue and Taxation Code § 408 lets property owners inspect the assessor's records for their own parcel without a formal FOIA request ^[4]. In a lot of jurisdictions you can just walk in and ask. Start there. Save the formal written request for the moment someone tells you no.

If you're getting ready to appeal in a large metro county, the local assessor's website often has a portal where you can pull your own property record card right away. The Cook County Assessor office, for example, lets you download a property detail sheet online. But the property record card is rarely the complete work file, and a formal records request gets you everything.

How do response deadlines and fees work across states?

State response deadlines vary a lot. Most states make the agency acknowledge your request within 5 to 10 business days and produce records within 5 to 30 business days after that, though some give agencies up to 45 days if the request is large or the records need redaction review ^[2].

Fees are the other variable. Agencies generally can't charge you for the time it takes to find records, only for actual copying costs, and many jurisdictions waive fees entirely below a certain page count. A reasonable expectation: free for electronic delivery, $0.10 to $0.25 per page for paper copies. Some offices charge nothing at all if you say you'll take a PDF.

State	Acknowledgment deadline	Production deadline	Per-page copy fee (typical)
Florida	Immediate / prompt	Prompt (no fixed number)	$0.15
Texas	10 business days	10 business days (or notify of extension)	$0.10
New York	5 business days (acknowledge)	20 business days	$0.25
California	10 days	10 days (can extend 14 more)	Actual cost
Illinois	5 business days	5 business days	$0.15
Georgia	3 business days	As soon as reasonably possible	$0.10
Minnesota	10 business days	Reasonable time	Actual cost
Ohio	Prompt	Reasonable time	Actual cost

If the office tells you the work file is exempt, ask them to cite the specific statutory exemption in writing. Most exemptions cover things like pending criminal investigations or personal data of third parties, not the assessor's own valuation work for your property. Valuation records for real property are public in every state.

For context: Florida's open-records law ranks among the strongest in the country, and Florida assessors routinely produce work files within days ^[10]. At the other end, some California county assessors read the acknowledgment window loosely and may take close to three weeks before records arrive. If your appeal deadline is close, file the records request the same day you get your assessment notice.

How do you write an open-records request for your assessment work file?

Keep it specific. Vague requests drag, come back partial, and give the agency room to claim they satisfied you when they mailed only the property record card. A good request names exactly what you want.

Here is a template you can adapt. Send it by email if the office accepts that, or by certified mail if you want a paper trail:

---

[Date]

[Name of Records Custodian] [Assessor's Office Name] [Address]

Re: Public Records Request / [Your State] [Open Records Act / FOIA] Request

Parcel Identification Number: [your parcel number] Property Address: [your address]

I request copies of all records in the assessor's work file for the above-referenced parcel, for the most recent assessment year and the two prior years. This includes but is not limited to:

1. The complete property record card and all CAMA data fields for this parcel. 2. Field inspection notes, sketches, and photographs taken by assessor staff. 3. Comparable sales selected during the valuation of this parcel, including the final sales grid or comparison worksheet. 4. Any income and expense data used if an income approach was applied. 5. Cost schedules and depreciation tables applied to this parcel. 6. Any notes, correspondence, or memos regarding this parcel's valuation. 7. Records of any prior appeals and their outcomes.

I am willing to accept records in electronic format at no charge to avoid copying fees. If any portion of this request is denied, please identify the specific statutory exemption for each item withheld.

Thank you. [Your name, address, phone, email]

---

A few things to add depending on your state. Texas requires you to say whether you want to inspect or receive copies. Florida has no such requirement. New York requests to a county agency should name the specific article of the Freedom of Information Law. In California, citing Revenue and Taxation Code § 408 alongside the Public Records Act request sometimes gets a faster answer from assessor staff who know the tax code better than the CPRA.

If your county has an online portal for records requests, use it. The portal timestamps your request and creates a case number, which makes follow-up much easier.

What errors should you look for once you have the file?

This is the part that saves you money. Most overassessments trace back to a handful of error types, and the work file is where you find them.

Physical description errors are the most common. Check the recorded square footage against your own measurement or your building permit. Assessors often pull gross living area from exterior measurements and then fail to subtract attached garages, unfinished basements, or enclosed but unheated porches. A 200-square-foot error on a home in a $200-per-square-foot market is a $40,000 overstatement in assessed value.

Condition and quality grade mismatches come second. Most CAMA systems assign a grade running from something like C-minus (poor) to A-plus (luxury). If the assessor graded your 1970s ranch as average-to-good when it still has the original kitchen and one bathroom, that grade inflates the replacement cost estimate. Ask how the grade was assigned and what a grade change would do to the value.

Comparable selection is third. Look at every sale the assessor used. Are they in your neighborhood, or did the assessor pull sales from a nearby area with better schools, newer construction, or bigger lots? Are the sale dates current enough? In a falling market, a sale from 18 months ago can overstate value badly.

For income-producing properties, check the assessor's assumed vacancy rate, cap rate, and rent per square foot against current market data. Assessors often trail market conditions by a year or more, and in a softening rental market that lag produces high assessments. If you own property in a larger city like Los Angeles or New York City, the income approach is often the dominant method, and the assumptions in that work file deserve a hard read.

Exemption errors are less common but worth checking. If you applied for a homestead exemption, senior exemption, or veteran exemption, confirm it appears in the file and was applied at the correct percentage.

What if the assessor denies your records request or gives you an incomplete file?

Partial responses are the more common headache. You ask for everything. You get the property record card and nothing else. Before escalating, reply in writing asking for each item you listed in your original request, and point out that the card alone does not satisfy it.

If the denial is explicit and the assessor cites an exemption, read the cited statute yourself. Don't take the agency's characterization at face value. Most state FOIA exemptions that touch assessment offices protect things like personal financial data of third-party property owners (say, income data about your neighbor used in a mass appraisal study), not the methodology and inputs used to value your specific property.

Your escalation options, roughly in order of effort:

1. Write to the office's public records officer or legal counsel directly, restating the request and the exemption challenge. 2. File a complaint with your state's oversight body. In Texas this is the Office of the Attorney General, which issues binding opinions ^[5]. In New York it's the Committee on Open Government. In Florida complaints go to the Attorney General's office. Many states have similar bodies. 3. File suit in your state's trial court. Most state FOIA statutes let a prevailing plaintiff recover attorney's fees, which gives you real weight even if you represent yourself.

Most assessor offices produce the records once you push back in writing. The exemption claim often disappears when staff realize they cited the wrong provision.

How does a work-file request fit into the appeal timeline?

Timing matters here more than almost any other tactical question. The assessment notice you get in the mail (or, in some states, the publication of the assessment roll) starts the appeal clock. Depending on your jurisdiction, you may have as little as 30 days to file an appeal ^[6]. In some states you get 60 or 90 days. A few give you until a fixed date tied to the tax year, no matter when you got the notice.

You need the work file before you file your appeal, not after. Filing the records request the same day you get the assessment notice is the right move. Most assessors can produce the key documents in under two weeks, which leaves you time to analyze the data and build your evidence packet before the deadline.

Some states, Texas among them, give you a right to a pre-hearing exchange of evidence through the appraisal review board process. The appraisal district has to hand over the evidence it intends to use before the hearing. Texas Tax Code § 41.67 puts that at least 14 days before the hearing ^[7]. That's different from a public records request, but knowing about both tools helps. The records request gets you the full work file early. The pre-hearing exchange gets you whatever the appraiser plans to present.

For jurisdictions with online self-service portals, like Montgomery County, Maryland or Santa Clara County, pull the property record card the day the assessment notice lands. Even if it isn't the complete work file, it tells you right away whether the physical description is accurate.

Don't wait to decide whether you want to appeal before requesting the file. The request costs you nothing but 20 minutes. The answer either confirms the value is defensible or shows you exactly where to attack it.

Are assessment work files different for commercial properties?

Yes, in two ways that matter. First, the file is more complex. Commercial assessments usually run on income-approach models, and the work file will hold the assessor's rent and vacancy assumptions, the expense ratio they applied, and the capitalization rate they chose. Each input is contestable, and the gap between a defensible and an indefensible cap rate can swing a commercial assessment by hundreds of thousands of dollars.

Second, some states let assessors treat income data submitted by the property owner as confidential, even while making their own work file public. So the assessor's cap rate assumption might sit in the public work file, but an income-and-expense statement you filed with the assessor might be exempt from a third party's records request (though not from yours). That confidentiality protection exists in states including California ^[4], New York, and others.

For large commercial or multi-family properties, the CAMA record alone rarely tells the full story. You want the actual income model the assessor ran. Ask for it explicitly, with language like "all income and expense worksheets, rent surveys, and income-approach models used in the valuation of this parcel."

If you own property in Hennepin County or a similar jurisdiction with a full-featured online commercial assessment database, the income-approach inputs are sometimes posted publicly at the parcel level, which skips the formal request. But don't assume what's posted is complete. The worksheet behind the posted summary often carries extra adjustments.

Can you use a work file request in a state that calls it something different?

Yes. The label doesn't matter. Public Records Act request, Sunshine Law request, Open Records Act request, or plain records inspection request, the underlying right is the same: you, the taxpayer whose property was assessed, can see the records that support that assessment.

A few states with different terminology worth knowing:

• Georgia uses "Open Records Act" and covers county assessors explicitly. The Gwinnett County Tax Assessor office and the Bibb County Tax Assessor office both operate under O.C.G.A. § 50-18-70 et seq., with a 3-business-day acknowledgment requirement.
• Minnesota uses the Government Data Practices Act rather than "FOIA" and classifies most assessment data as public ^[8].
• Texas calls the relevant provision the Public Information Act and routes disputes through the Attorney General rather than the courts as the first step.

Walk into any assessor's office in the country and say "I'd like to request the assessment records for my property," and a staff member who knows the job should hand you a form or point you to the right person. The formal written request is your backup when the informal route fails.

The Bexar County tax assessor office in San Antonio, operating under the Texas Public Information Act, takes requests by email and usually responds inside the 10-business-day window. Many Texas appraisal districts are more responsive than peers in states with less-developed open-government cultures, because the Attorney General enforcement mechanism has real teeth.

How do you organize what you receive and turn it into evidence?

Once the file arrives, treat it like an audit. Build a simple checklist.

Start with the physical facts. Write down every recorded attribute: square footage, bedroom count, bathroom count, basement finish status, garage size, lot size, quality grade, effective age, condition. Compare each one to reality. Walk the property with a tape measure if you have any reason to doubt the footage. Pull the building permit history from your municipality's permit portal if the assessor's records show improvements you never made.

Then look at the valuation approach. If it's a sales comparison, build your own grid using the same comparable sales the assessor picked, plus two or three better ones if you can find them. The assessor's grid is a starting point, not the final word. If you find sales that are more like your property and produce a lower value, you have your evidence.

Document every discrepancy with a source. A screenshot from your county's GIS parcel viewer showing lot dimensions. A building permit showing the actual square footage. A photo of the unfinished basement the assessor recorded as finished. Every claim you make at a hearing needs a piece of paper behind it.

Many homeowners find this genuinely manageable without professional help. If you want a structured way to organize the evidence and write the protest letter, the TaxFightBack DIY appeal kit walks through the analysis step by step, including how to challenge comparable selection and how to present physical-description errors to a review board.

The St. Louis County personal property tax appeal process, as one example, lets homeowners submit documentary evidence by mail instead of appearing in person, which means a well-organized evidence packet built from your work-file research can do the job without you ever sitting in a hearing room.

What should you do if you find a clear error in the work file?

You have two tracks: informal correction and formal appeal. Use them strategically.

If the error is obvious (the assessor listed three bathrooms and you have one), call or email the assessor's office before filing a formal appeal. Many jurisdictions run an informal review or correction process that's faster and has no filing fee. The assessor has an interest in fixing their own data errors before they turn into contested appeals. Ask specifically whether a correction process exists and whether it extends your appeal deadline (sometimes it does; sometimes it doesn't, and you need to file the formal appeal as a protective measure while the informal review is pending).

If the problem is a methodology disagreement (you think the comp selection was biased or the cap rate was wrong) rather than a factual data-entry error, skip straight to the formal appeal. Those disagreements need the structured evidence exchange the appeal process provides. An assessor staffer will not usually override a valuation decision in an informal setting.

Either way, keep every piece of correspondence in writing. If you have a phone call with the assessor's office and they agree to correct something, follow up with an email: "As discussed today, the assessor's office will correct the bathroom count from 3 to 1, and I understand this will be reflected in the corrected assessment notice within 15 days." That paper trail matters if the correction never happens and you have to press the formal appeal.

Frequently asked questions

Is a FOIA request for an assessment work file free?

In most states, yes, if you accept electronic delivery. Paper copying fees typically run $0.10 to $0.25 per page, and many assessors waive fees for requests under 25 or 50 pages. Some states prohibit charging for staff search time at all. Ask for a PDF in your request to avoid any fee. Florida, Texas, and Illinois all commonly provide assessment records at no cost when delivered electronically.

How long does the assessor have to respond to my records request?

Acknowledgment deadlines run from 3 business days (Georgia) to 10 business days (Texas, California, New York). Production of the actual records can take 5 to 30 additional business days depending on the state and complexity of the request. Florida has no fixed number but requires a "prompt" response. If your appeal deadline is close, file the request immediately and follow up in writing after 5 business days if you have heard nothing.

What if my state doesn't call it FOIA? Does the request still work?

Yes. Every state has an open-records law, just under different names: Public Records Act, Open Records Act, Sunshine Law, or Government Data Practices Act. The legal label in your request letter should match your state's statute. The underlying right is the same: you can inspect and copy government records, including assessment work files, in every U.S. state. Look up your state's specific statute name before sending the letter.

Can the assessor refuse to give me the work file for my own property?

Rarely successfully. Valuation records for your own parcel are almost universally public. If the assessor cites an exemption, ask them to identify the specific statute section in writing. Most exemptions cover third-party personal data or pending litigation, not the methodology used to value your property. If denied in writing, escalate to your state's open-government oversight body, which in Texas is the Attorney General and in New York is the Committee on Open Government.

What is the difference between a property record card and a full work file?

The property record card (or appraisal card) is a summary sheet showing the physical characteristics the assessor recorded: square footage, rooms, quality grade, and estimated value. The full work file includes that card plus field inspection notes, sketches, the comparable sales grid, income models if applicable, permit data, and internal correspondence. The card is often available online instantly; getting the full file usually requires a formal request.

How far back can I request assessment records?

Most states require government agencies to retain property records for 5 to 10 years, and many keep them longer. Your records request can typically cover the current assessment year and several prior years. Asking for two or three prior years in your initial request is reasonable and useful because it lets you spot if the value jumped in a single cycle without a corresponding change in the property.

Does requesting the work file extend my appeal deadline?

No, not automatically. Filing a records request does not toll the appeal clock in any state. You must still file your protest or appeal before the statutory deadline. If the assessor has not produced the file in time, you can file the appeal with a placeholder argument and supplement it with specific evidence once the file arrives, noting the pending records request in your filing. Always protect your appeal rights first.

Can I request the work files for comparable properties the assessor used?

Yes, with one caveat. Assessment records for other parcels are generally public, so you can request the property record cards for the comparable sales the assessor selected. You cannot always get income data a third-party owner submitted to the assessor, because some states treat that as confidential. But the physical description data and sales history for any parcel are public in virtually every state.

What is a CAMA record and should I ask for it specifically?

CAMA stands for Computer Assisted Mass Appraisal, and it is the software system most assessors use to store property data and run valuation models. The CAMA record for your parcel is the electronic version of the work file. It contains every data field the assessor entered. Ask for a full CAMA printout for your parcel by name in your request. In many jurisdictions it is more complete than any paper file.

Do I need a lawyer to submit a FOIA or open-records request?

No. Open-records requests are designed to be filed by anyone without legal representation. You write a letter, send it to the records custodian, and the agency responds. Lawyers get involved only if you need to litigate a wrongful denial, and most state FOIA statutes award attorney fees to prevailing plaintiffs, so an attorney may take that case on contingency if the denial is clearly improper. For the initial request, a well-written letter is all you need.

What if the assessor says the work file has been destroyed or doesn't exist?

Ask for the record retention schedule for the assessor's office. Most states mandate that property records be retained for at least 5 years, often longer. If records were destroyed before the required retention period, that is itself a violation of state records law and worth reporting to your state auditor or attorney general. If records for prior years are genuinely gone but current-year records exist, proceed with what you can get.

Can I use work file records as evidence at my appeal hearing?

Yes, and they are among the most powerful evidence you can bring. Documents produced by the assessor's own office carry immediate credibility before a review board. If the assessor's own field notes say the basement is unfinished, that note defeats the assessor's argument at the hearing far more effectively than anything you say on your own. Bring the original document and a copy for the board.

Is there a formal template I have to use for a public records request?

No. State FOIA and open-records laws do not require a specific form; a clear written letter is legally sufficient in every state. Some assessor offices have a preferred form available on their website, and using it can speed up the response. But there is no requirement to use it, and your own well-drafted letter requesting specific items by name is often more effective than a generic form.

Sources

1. International Association of Assessing Officers (IAAO), Standard on Mass Appraisal of Real Property: CAMA systems store all property data fields used in mass appraisal valuation, including physical characteristics, sales data, and income model inputs.
2. National Conference of State Legislatures, Open Government Laws 50-State Survey: State open-records laws vary in acknowledgment and production deadlines, ranging from 3 business days to 45 or more, and in permissible copying fees.
3. U.S. Department of Justice, Freedom of Information Act, 5 U.S.C. § 552: The federal FOIA applies only to federal executive branch agencies, not to state or local government offices such as county assessors.
4. California State Board of Equalization, California Revenue and Taxation Code § 408: California Revenue and Taxation Code § 408 provides property owners the right to inspect assessor records relating to their own parcel without a formal CPRA request.
5. Texas Office of the Attorney General, Open Government: The Texas Attorney General resolves Public Information Act disputes and issues binding open-records opinions.
6. Lincoln Institute of Land Policy, Significant Features of the Property Tax: Appeal Deadlines by State: State appeal deadlines for property tax assessments range from as short as 30 days to fixed annual dates, depending on the jurisdiction.
7. Texas Tax Code § 41.67, Evidence at Hearing, Texas Legislature Online: Texas Tax Code § 41.67 requires appraisal districts to provide evidence they intend to introduce at an ARB hearing to the property owner at least 14 days before the hearing.
8. Minnesota Department of Administration, Minnesota Government Data Practices Act, Minn. Stat. § 13.03: Minnesota classifies most property assessment data as public government data accessible to any person under Minn. Stat. § 13.03.
9. Florida Office of the Attorney General, Government-in-the-Sunshine Manual: Florida's Public Records Law, § 119.07 Fla. Stat., requires prompt access to government records; per-page copy fees are capped at $0.15 for single-sided copies.