What Evidence Do You Need for a Property Tax Protest?

Property tax hearings turn on a small number of evidence types. The Board of Equalization is staffed by people who read hundreds of protests in a few weeks, working from a written record. They are not going to invent your case for you. This post lists the categories that consistently move decisions and the categories that do not.

Comparable sales — the foundation

For a residential overvaluation argument, comparable sales are the center of gravity. Strong comps share four properties with the subject:

• Location. Same neighborhood, same school district, ideally within a half-mile.
• Age. Within ten years. A 1985 ranch is not a comparable for a 2018 build.
• Size. Within ten percent of finished square footage.
• Type. Single-family detached compares to single-family detached; townhouses to townhouses.

Five to seven good comps is the right range. More dilutes the median; fewer makes the case fragile to one outlier. Each comp should show the sale date (within twelve months), sale price, square footage, lot size, year built, and condition notes. Adjust in writing for any meaningful difference and show the math.

Condition evidence — the multiplier

Condition evidence is the single biggest variable on protests where the subject is functionally obsolete or in need of work. The Board responds to documented depreciation more reliably than to descriptions of it.

• Photographs.Date-stamped, clearly labeled. Cover the issue (e.g., “original 1962 plumbing, basement”) and context (the room or system).
• Repair estimates. Written estimates from licensed contractors are gold. A $35,000 roof estimate is worth more than ten sentences describing the roof.
• Inspection reports. If you have a recent inspection report from a purchase or sale attempt, attach the relevant pages.

Recent sale of the subject property

An arm’s-length sale of the subject within the prior twelve months is the strongest single piece of evidence in any residential protest. The Board will give it heavy weight unless the sale was a family transfer, short sale, foreclosure, or otherwise distressed. If you bought the property recently and below the assessor’s value, attach the closing statement.

Third-party appraisals

A current appraisal from a licensed appraiser is persuasive, particularly if it was prepared for a refinance or estate purpose rather than for the protest itself. Appraisals prepared specifically to support a tax protest are accepted but read with appropriate caution. If you use one, include the full report, not excerpts.

Evidence that doesn’t help

• Zillow / Redfin / Realtor.com estimates. Automated valuations are not given evidentiary weight in Douglas County. They can be a starting point for your own analysis but do not submit them as the case.
• Insurance valuations. Insurance values are replacement cost, not market value, and are typically higher than market. They will not help.
• Listing prices. Active listings reflect asking prices, not sales. The Board uses closed sales.
• Old comparable sales.Sales more than eighteen months old typically aren’t weighted. Twelve months is the working standard.
• Hardship arguments. The Board cannot consider your ability to pay. Save that argument for the levy-setting hearings of your taxing bodies.

What to leave out

A short, focused packet beats a comprehensive one. Leave out:

• Photographs of the front of your house in good condition. They show the Board you maintain the property; they do not support a reduction.
• Comparable sales from outside the neighborhood that happen to be lower. The Board will discount them as non-comparable.
• Editorial about the unfairness of property taxes. The Board agrees and cannot help.