What Is an Evidence Packet
An evidence packet is the complete collection of documents, data, and supporting materials you submit to your local assessor or board of review to challenge your property tax assessment. It serves as your formal case file and determines whether the board takes your appeal seriously.
The packet must contain enough credible evidence to prove that your assessment exceeds fair market value or that your property qualifies for an exemption you haven't received. Without a well-constructed evidence packet, your appeal will likely be dismissed or decided against you regardless of the merit of your position.
What Goes in the Packet
A strong evidence packet typically includes:
- Comparable sales data: Recent sales of similar properties in your area. Most jurisdictions expect at least three to five comparable sales from the past 6 to 12 months. Include the sale price, sale date, property address, square footage, lot size, condition, and any adjustments made for differences.
- Appraisal report: A third-party appraisal conducted using standard appraisal methods (cost approach, income approach, or sales comparison approach). This carries significant weight in board of review hearings.
- Assessment ratio analysis: A calculation showing how your assessed value compares to the estimated market value. If your assessment ratio is higher than others in your district, include evidence of this disparity.
- Property condition documentation: Photographs, inspection reports, or structural defects that reduce value. Deferred maintenance, foundation issues, or outdated systems belong here.
- Income and expense records: For commercial properties, actual net operating income, rent rolls, and expense statements establish value under the income approach.
- Exemption documentation: If claiming agricultural, senior, veteran, or other exemptions, include proof of eligibility such as deed records, income verification, or military discharge papers.
- Your formal appeal notice: The receipt showing you filed timely with the assessor or board within your state's deadline (typically 30 to 45 days after receiving the assessment).
Deadlines and Filing Requirements
Most states require evidence packets to be submitted before your board of review hearing date. Some jurisdictions accept submissions up to 10 business days before the hearing; others require submission at the time you file your initial appeal. Check your county assessor's office website for exact deadlines, as missing them forfeits your right to present new evidence.
File in the format specified by your board. Many accept PDF submissions via email, while others require physical copies delivered in person or by mail. Confirm receipt in writing.
How Assessors and Boards Use Your Packet
The assessor reviews your evidence packet to decide whether to voluntarily reduce the assessment before the board hearing. If they don't, the board of review panel examines your packet during the hearing and compares it against the assessor's justification for the original assessment.
Boards evaluate credibility carefully. Comparable sales must be truly comparable in location, condition, and time of sale. Appraisal reports from licensed professionals carry far more weight than your own estimates. Outdated data or cherry-picked comparables weaken your case.
Common Questions
- Can I submit new evidence at the board hearing if it wasn't in my packet? Policies vary by state. Some boards allow supplemental evidence presented verbally; others strictly limit you to what's in the submitted packet. Assume you won't be allowed to introduce new materials, so include everything before filing.
- Should I hire an appraiser or assessor to build my packet? A licensed appraiser is often worth the $300 to $800 fee for residential properties, especially if your assessment is significantly above market. A professional appraisal report is harder for the assessor to dismiss than DIY comparables.
- What if the assessor reduces my assessment after I file but before the hearing? Confirm the reduction in writing. Some assessors reduce assessments to avoid board hearings. If the reduction satisfies you, you can withdraw your appeal. If not, proceed to the board with your evidence packet.