How to Appeal the Property Tax

How to appeal the property tax? It sounds daunting, right? Like wrestling a bureaucratic kraken. But fear not, intrepid homeowner! This isn’t some arcane ritual reserved for legal eagles. Navigating the property tax appeal process can feel like decoding hieroglyphs, but with the right approach – a blend of savvy strategy and a dash of polite persistence – you can successfully challenge an overvalued assessment and reclaim your hard-earned cash.

We’ll equip you with the knowledge and tools to fight back against unfairly high property taxes, turning a potentially frustrating experience into a satisfying victory.

This guide will walk you through each step, from understanding your property’s assessment to effectively presenting your case. We’ll cover everything from gathering the necessary documentation and crafting a compelling appeal letter to navigating the hearing process and understanding potential outcomes. We’ll even share real-life examples of successful appeals, proving that even the most formidable tax assessments can be successfully challenged.

Think of us as your friendly neighborhood tax appeal Sherpas, guiding you to the summit of savings!

Understanding Your Property Tax Assessment

Navigating the world of property taxes can feel like deciphering an ancient scroll, but understanding the assessment process is the first step towards a fair tax bill. Think of it as a detective story – we’re going to uncover the clues to ensure your property’s value is accurately reflected.

The property tax assessment process is essentially a valuation of your property’s worth, forming the basis for your annual tax bill. Assessors use various methods to determine this value, aiming for a figure that reflects the current market conditions. This isn’t just a random number pulled from a hat; it’s a process involving data analysis, comparisons with similar properties, and sometimes, a bit of educated guesswork.

The entire process is governed by specific regulations and laws, varying from state to state and even county to county, so understanding your local jurisdiction’s rules is paramount.

Common Reasons for Property Tax Overvaluation

Overvaluations, unfortunately, are more common than you might think. Sometimes, errors creep in – a simple data entry mistake, for example, could inflate your assessment significantly. Other times, the assessor might use outdated or incomplete data, failing to account for recent renovations or market shifts. Imagine a situation where your neighbor’s similar property sold for significantly less than your assessed value, despite being virtually identical – that’s a red flag.

Another common culprit is the assessor’s reliance on computer models that may not accurately capture the nuances of your specific property or neighborhood. Perhaps a new highway was built nearby, negatively impacting your property’s value, but the assessment hasn’t been updated to reflect this change. These scenarios highlight the importance of carefully reviewing your assessment.

Obtaining Your Property Tax Assessment Records

Accessing your property tax assessment records is usually straightforward. Most jurisdictions offer online portals where you can easily find your assessment information, often requiring only your property address or tax identification number. If you prefer a more hands-on approach, you can typically request your records in person at your local assessor’s office. Think of it as a treasure hunt, with your tax records as the buried treasure – a little effort will unearth the information you need.

Remember to keep a copy of your records for your files; it’s like having a map to your financial landscape.

Comparison of Property Valuation Methods

Different jurisdictions employ various methods for valuing properties. Understanding these methods can help you better understand your assessment. Here’s a comparison:

Remember, challenging your property tax assessment isn’t about being adversarial; it’s about ensuring you’re paying a fair share. It’s a journey, not a race, so take your time, gather your evidence, and approach the process with confidence. You’ve got this!

Identifying Grounds for Appeal

So, your property tax assessment arrived, and let’s just say it wasn’t exactly a celebratory occasion. Don’t fret! Many homeowners find themselves in a similar situation, and appealing the assessment is often a perfectly reasonable and achievable step. This section will guide you through identifying valid grounds for appeal, understanding the legal requirements, and gathering the necessary documentation.

Think of it as your personalized guide to tax assessment justice!

Successfully appealing a property tax assessment hinges on demonstrating a clear and justifiable reason for disagreement. This isn’t about wishful thinking; it’s about presenting a compelling case based on factual evidence and legal precedent. The process might seem daunting, but with a methodical approach and the right information, you can navigate it effectively. Remember, you’re not alone in this, and your hard work will pay off.

Common Grounds for Appeal

Several common reasons justify challenging a property tax assessment. These typically revolve around discrepancies between the assessed value and the property’s actual market value. This might involve errors in the assessor’s calculations, omissions of relevant features, or comparisons to similar properties that are inappropriately valued. A strong appeal needs to demonstrate that the assessment is demonstrably unfair or inaccurate, not just that you’d prefer a lower tax bill.

Examples of common grounds include: overestimation of square footage, failure to account for necessary repairs or damage, inaccurate property classification, and inconsistencies in comparable property valuations. Imagine, for example, your assessment reflects a luxurious marble bathroom when, in reality, your bathroom is a more modest affair. This discrepancy needs to be highlighted and documented.

Legal Requirements for Filing an Appeal

Each jurisdiction has specific rules and timelines for filing a property tax appeal. Missing deadlines can unfortunately invalidate your appeal, so prompt action is crucial. This involves understanding the precise procedures Artikeld by your local tax assessment authority. These procedures might involve specific forms, filing fees, and evidence submission guidelines. It’s a bit like navigating a specific legal maze, but with the right map (this guide!), you can easily find your way.

It’s vital to familiarize yourself with these requirements well in advance of the deadline. Failing to meet these requirements could mean your appeal is dismissed before it even gets a proper hearing. Think of it as a crucial first step in a marathon – you wouldn’t start without the right shoes, would you?

Documentation Needed to Support an Appeal

Compiling the right documentation is paramount for a successful appeal. This forms the backbone of your argument, providing concrete evidence to support your claims. This isn’t just about throwing documents at the wall and hoping something sticks; it’s about presenting a carefully constructed case that is both logical and persuasive.

Essential documentation might include: photographs of the property highlighting any discrepancies (that outdated bathroom, for example), recent appraisal reports, comparable property sales data, and any relevant communication with the assessor’s office. The more comprehensive your documentation, the stronger your case will be. Consider this your legal arsenal – the more weapons you have, the better your chances of winning the battle.

Different Types of Property Tax Appeals

Depending on your jurisdiction, you might have access to different types of appeals. These can range from informal discussions with the assessor to formal hearings before an independent review board or even court proceedings. Understanding the options available to you is key to selecting the most appropriate course of action.

For instance, some jurisdictions offer informal review processes before escalating to formal appeals. Others might have a more streamlined system, while some might require you to navigate multiple stages of review. Knowing your options allows you to choose the path that best suits your circumstances and resources. It’s all about playing to your strengths and strategically choosing your battles.

Preparing Your Appeal

So, you’ve identified potential grounds for appeal – fantastic! Now comes the slightly less glamorous, but equally crucial, part: actually preparing your appeal. Think of it as crafting a compelling narrative, a story of how your property assessment is, shall we say, a tad off. This isn’t about being combative; it’s about presenting a clear, concise, and persuasive case.Preparing a successful property tax appeal involves a methodical approach.

It’s akin to building a strong case in a courtroom – evidence is king! The more meticulously you prepare, the greater your chances of success. Let’s break down the process step-by-step.

Navigating property tax appeals can feel like a scorching desert trek, but don’t despair! First, gather your evidence; then, craft a compelling argument. Remember, a well-prepared appeal is your best defense. If the process leaves you feeling as burnt as a lobster, remember to check out this helpful guide on how to alleviate a sunburn – because a cool compress might help soothe both your skin and your frustrations.

Once you’re refreshed, tackle that appeal with renewed vigor; you’ve got this!

Gathering and Organizing Supporting Evidence

The foundation of a successful appeal rests upon the strength of your supporting evidence. This isn’t about throwing everything at the wall and hoping something sticks; it’s about presenting a carefully curated selection of compelling data. Imagine your evidence as the building blocks of a strong argument, each piece contributing to a solid, unassailable structure. Let’s explore the key types of evidence and how to organize them effectively.

First, consider comparable property sales data. Find properties similar in size, location, features, and condition to yours that have recently sold for significantly less. This is where a little detective work comes in handy. Online property databases can be invaluable resources, providing access to recent sales information. For each comparable property, meticulously record the address, sale price, date of sale, and any relevant details about its features (square footage, number of bedrooms and bathrooms, lot size, upgrades, etc.).

Presenting this information in a clear, organized table is highly recommended. For instance, a table could include columns for “Address,” “Sale Price,” “Date of Sale,” “Square Footage,” “Bedrooms,” “Bathrooms,” and “Distance from Subject Property.” A visual comparison, even a simple sketch showing the relative locations, can enhance the impact of this evidence.

Secondly, photographic evidence can powerfully supplement your written argument. High-quality photos showcasing any discrepancies between your property and the comparables, or highlighting features not adequately reflected in the assessment, can be extremely persuasive. For example, if the assessment fails to account for a recent roof repair or significant landscaping improvements, photos can provide irrefutable proof. Remember to clearly label each photograph with a descriptive caption explaining its relevance to your appeal.

Finally, keep meticulous records of all communications with the assessment authority. This includes emails, letters, and any meeting notes. This documentation serves as a chronological record of your efforts, demonstrating your commitment to resolving the issue fairly. Organizing these documents chronologically will allow you to easily access them when needed. Think of this as creating a timeline of your appeal journey.

Crafting Your Appeal Letter

Now for the writing part. Your appeal letter is your chance to tell your story persuasively and professionally. It’s not just about listing facts; it’s about crafting a narrative that resonates with the assessment review board. Let’s build a sample letter that captures this essence.

To: [Assessment Review Board Address]

From: [Your Name and Address]

Subject: Property Tax Appeal – [Your Property Address]

Navigating property tax appeals can feel like a rollercoaster, but remember, you’ve got this! Understanding the process is key; gather your evidence, meticulously review the assessment, and prepare a strong case. Think of it like building a compelling narrative, just like when you learn how to appeal FEMA – persistence pays off! With a well-constructed appeal, you can potentially lower your property taxes and reclaim some financial freedom.

So, roll up your sleeves, champion your cause, and let’s get that tax assessment adjusted!

Date: [Date]

Dear Members of the Assessment Review Board,

I am writing to formally appeal the assessed value of my property located at [Your Property Address], as I believe the current assessment of [Assessed Value] significantly overvalues my property. I have conducted thorough research and compiled substantial evidence to support my claim.

Navigating property tax appeals can feel like a rollercoaster, but remember, you’ve got this! Gather your evidence, meticulously review the assessment, and prepare a strong case. Facing unexpected financial hurdles? Knowing how to fight back is key, and sometimes that means understanding other appeals processes too, like learning how to successfully navigate the often tricky waters of how to appeal unemployment.

This knowledge empowers you to tackle your property tax appeal with renewed confidence, securing the fairest assessment possible. Don’t let unfair taxes steal your peace of mind; fight for what’s right!

My research includes identifying three comparable properties ([List Addresses]) that recently sold for considerably less than my property’s assessed value. As detailed in the attached table, these properties share similar characteristics in terms of size, location, features, and condition. The data clearly indicates that my property’s assessed value is significantly inflated compared to these comparable sales.

Furthermore, I have included photographic evidence demonstrating [briefly describe what the photos show, e.g., the condition of my roof, the landscaping, etc.]. These photos further support my contention that the current assessment does not accurately reflect the market value of my property.

I respectfully request that you review my appeal and the supporting evidence. I am confident that a fair and impartial review will result in a reduction of my property’s assessed value to a more accurate reflection of its market value.

Thank you for your time and consideration.

Sincerely,

[Your Signature]

[Your Typed Name]

[Your Phone Number]

[Your Email Address]

Presenting Your Case Effectively

Think of your appeal as a carefully constructed argument. You’re presenting a case, not just submitting paperwork. Clarity and organization are key. Remember, the review board is likely dealing with numerous appeals, so making your case easily understandable and compelling is crucial. Present your evidence logically, using the supporting documents to illustrate your points.

A well-organized presentation will significantly increase your chances of a successful appeal. Consider summarizing your key arguments in a concise, impactful statement at the beginning of your appeal letter. This provides a clear roadmap for the reviewers to follow. This isn’t about overwhelming them with detail; it’s about focusing on the most persuasive aspects of your case.

Filing Your Appeal

Successfully navigating the property tax appeal process often feels like conquering a bureaucratic Everest, but with the right approach, it’s entirely climbable. This section provides a straightforward guide to submitting your appeal, ensuring your voice is heard loud and clear. Remember, a well-prepared appeal is your strongest weapon.Filing your property tax appeal is the crucial next step after meticulously preparing your case.

This involves submitting all your gathered evidence and arguments to the designated tax authority. The process might seem daunting, but breaking it down into manageable steps makes it much less intimidating. Think of it as presenting your case to a jury – you want to be clear, concise, and compelling.

Appeal Filing Methods

The method you choose to file your appeal will depend on your local tax authority’s preferences and your personal comfort level. Many jurisdictions offer a variety of options, providing flexibility for the appellant. Choosing the right method can streamline the process and ensure timely submission.

• Online Submission: Many tax authorities now offer online portals for submitting appeals. This is often the quickest and most convenient method. Imagine uploading your documents with a few clicks, a stark contrast to the old-fashioned snail mail approach. The online portal typically guides you through the process step-by-step, minimizing the risk of errors and omissions. You might even receive an instant confirmation, providing peace of mind.

  Navigating property tax appeals can feel like a rollercoaster, but remember, you’ve got this! Gathering evidence is key, much like building a strong case for anything important, such as, say, needing extra financial support. Check out this helpful guide on how to appeal for more financial aid – the principles are surprisingly similar! Then, armed with your facts and a touch of persuasive charm, you’ll confidently present your property tax appeal, achieving that sweet victory.

  Remember, persistence pays off!

• Mail Submission: If online submission isn’t an option or you prefer a more traditional approach, you can mail your appeal. This requires careful packaging and postage to ensure your documents arrive safely and on time. Remember to obtain proof of postage – it’s your insurance against a lost appeal. Consider using certified mail with return receipt requested for added security.

• In-Person Submission: Some jurisdictions allow for in-person submission of appeals. This method offers the opportunity to directly interact with tax assessors, potentially clarifying any questions or concerns. However, be prepared for potential wait times and ensure you have all necessary documents organized. Think of it as a face-to-face meeting, an opportunity to build a personal connection, though it requires more time and effort.

Checklist for Appeal Submission

Before submitting your appeal, meticulously review this checklist to ensure you haven’t overlooked any crucial components. A complete and well-organized submission demonstrates your seriousness and commitment to the process, significantly increasing your chances of a favorable outcome. Think of it as your final presentation—make it count!

• Completed appeal form: Ensure all sections are accurately filled and signed.
• Copy of your property tax assessment notice: This serves as the foundation of your appeal.
• Supporting documentation: Include all evidence, such as comparable property sales, photos, and expert appraisals.
• Proof of identity: A copy of your driver’s license or other valid identification.
• Filing fee (if applicable): Check with your local tax authority for any required fees.

Deadlines and Timelines

Understanding the deadlines and timelines is crucial for a successful appeal. Missing deadlines can jeopardize your entire appeal, so pay close attention to the specific dates provided by your local tax authority. These deadlines are not suggestions; they are firm requirements. Missing them could mean a lost opportunity.The appeal process timeline varies by jurisdiction, but generally involves several stages: submission, review, hearing (potentially), and final decision.

Be sure to keep records of every interaction, including dates and communication methods. Think of it as building a historical record for your case. Many jurisdictions post detailed timelines on their websites, offering a clear roadmap for your appeal journey. Familiarizing yourself with these timelines will help you manage your expectations and stay organized throughout the process.

Don’t be afraid to contact the tax authority if you have questions; proactive communication can often prevent delays and misunderstandings. Remember, persistence and preparation are your best allies in this endeavor.

Appealing Process and Hearing

Navigating the property tax appeal process can feel like trekking through a dense forest, but with the right map and compass (this guide!), you’ll find your way to a fairer assessment. Understanding the typical stages and strategies for a successful hearing is key to achieving a positive outcome. Let’s embark on this journey together.The appeal process generally unfolds in several distinct phases.

Think of it as a structured game with clear rules – understanding them is half the battle.

Stages of the Property Tax Appeal Process

The journey typically begins with submitting your formal appeal, often including documentation supporting your claim. Following this, the assessor’s office reviews your submission, potentially requesting further information or scheduling an informal meeting. If the initial appeal is unsuccessful, a formal hearing before an independent review board or similar body is scheduled. This hearing allows for a more in-depth presentation of your case, often including the opportunity to present evidence and question the assessor’s findings.

Finally, the review board issues a decision, which may uphold the original assessment, grant a partial reduction, or grant a full reduction. The entire process can take several months, sometimes longer, so patience and persistence are valuable assets. Remember, this isn’t a sprint; it’s a marathon requiring strategic pacing.

Strategies for Effective Case Presentation at a Hearing

Presenting your case effectively is crucial. Imagine you’re telling a compelling story, not just reciting facts. A well-organized presentation, supported by clear and concise evidence, is key to persuading the review board. Begin with a concise summary of your appeal, highlighting the key issues. Then, systematically present your evidence, including comparable property sales, professional appraisals, or any other relevant documentation.

Fighting city hall? Navigating property tax appeals can feel like a marathon, but don’t despair! Remember, you’ve got this. Sometimes, bureaucratic hurdles feel similar across the board – think of the tenacity needed to appeal your property taxes as similar to the grit required when facing something like a license suspension; check out this guide on how to appeal license suspension for inspiration.

The same principles of clear communication, meticulous documentation, and unwavering persistence apply. So, dust off those documents, and let’s conquer that property tax appeal! You’ve got the power to win this battle!

Use visuals like charts or maps to illustrate your points; a picture is truly worth a thousand words. Maintain a calm, respectful demeanor throughout the hearing, even if you feel frustrated. Remember, your goal is to demonstrate that you’ve done your homework and that your appeal is justified. Think of yourself as a skilled negotiator, presenting your case with confidence and clarity.

A well-structured argument, delivered with calm conviction, is more persuasive than an emotional outburst.

Examples of Questions from the Assessor or Review Board, How to appeal the property tax

Anticipating questions is half the battle won. Prepare for questions challenging your evidence, your methodology, or your understanding of the assessment process. For instance, expect questions about the comparables you used, the rationale behind your valuation, or any discrepancies between your claim and the assessor’s findings. You might be asked to explain any repairs or renovations made to your property, and how they impact its value.

Questions regarding the condition of your property compared to similar properties in the area are also common. Being ready for these questions, with well-reasoned answers supported by evidence, demonstrates your thorough preparation and strengthens your case. Think of it as a friendly debate – the goal is not to win a fight, but to arrive at a fair assessment.

Potential Outcomes of a Property Tax Appeal

The outcome of your appeal can range from a complete dismissal to a substantial reduction in your property tax assessment. A dismissal simply means the original assessment stands. A partial reduction means you’ll receive some relief, but not the full amount you requested. A full reduction grants you the entire reduction you sought. Remember, even a partial victory is a win.

In some cases, the review board might offer a compromise, suggesting a reduction different from what you initially requested. It’s crucial to carefully consider any such offer, weighing the potential benefits against the costs of further appeals. Winning your appeal isn’t guaranteed, but a well-prepared and persuasively presented case significantly increases your chances of success. Think of it as a climb to the summit; even if you don’t reach the very peak, you’ll still have gained valuable ground.

Understanding Appeal Outcomes and Next Steps: How To Appeal The Property Tax

So, you’ve bravely navigated the sometimes-treacherous waters of a property tax appeal. You’ve gathered your evidence, presented your case, and now… the waiting game begins. The outcome, my friend, can be a bit of a rollercoaster, so let’s prepare for all possibilities.The decision on your appeal isn’t just a simple “yes” or “no.” Several outcomes are possible, each with its own set of implications and next steps.

Understanding these potential scenarios will empower you to navigate the process with confidence, even if the initial verdict isn’t what you hoped for.

Appeal Outcomes

Your appeal might result in a full or partial reduction of your property taxes. Imagine the relief – that’s the best-case scenario! A partial reduction means you’ll still see some savings, although perhaps not as much as initially desired. Alternatively, your appeal could be denied completely, which, while disappointing, isn’t the end of the road. Finally, there’s the possibility of a compromise – a negotiated settlement where both you and the assessing authority reach a mutually acceptable agreement.

This often involves some give and take, but it can be a far more efficient resolution than further appeals. For example, a homeowner successfully appealed a high assessment based on comparable property sales, achieving a 15% reduction. Another, who argued for a lower assessment due to deferred maintenance, secured a 5% reduction after presenting detailed cost estimates for repairs.

Procedures for Appealing an Unsuccessful Appeal

Let’s be honest, sometimes the first appeal doesn’t go as planned. Don’t despair! Many jurisdictions allow for further appeals, often to a higher authority, such as a county board of review or even the state tax court. This process typically involves filing a formal appeal within a specific timeframe, providing additional evidence, and presenting your case again.

Think of it as a second chance to make your case, even stronger this time. The exact procedures will vary based on your location, so reviewing the relevant rules and regulations is crucial. For instance, in some states, a second appeal requires a more formal hearing with legal representation, whereas others might allow for written submissions.

Handling a Denied Appeal

A denied appeal can feel like a setback, but remember, you’re not alone. Many homeowners face this situation. It’s vital to review the reasons for the denial carefully. Were there gaps in your evidence? Could you have presented your case more effectively?

Consider seeking professional help from a tax consultant or attorney specializing in property tax appeals. They can offer valuable insight into the strengths and weaknesses of your case and advise on potential next steps. Remember, a denied appeal isn’t necessarily a final judgment. There might be grounds for further appeal, or you might find other ways to manage your property taxes.

Resources for Further Assistance

Navigating the world of property tax appeals can be complex. Thankfully, you don’t have to go it alone. Many resources are available to provide guidance and support. Your local assessor’s office can offer information on the appeal process and deadlines. Additionally, many state and local government websites provide detailed information on property tax laws and appeal procedures.

Non-profit organizations focused on homeowner advocacy may also offer assistance. Don’t hesitate to reach out; knowledge is power, and these resources can be your key to successfully navigating this process. Think of it as building a bridge to financial freedom – one step at a time. The journey may have its bumps, but the destination is worth it.

This process is a testament to your persistence and advocacy for your rights.

Illustrative Examples of Successful Appeals

Let’s face it, battling the property tax beast can feel like David versus Goliath. But don’t despair! Many have successfully challenged their assessments, and their victories offer valuable lessons. These real-world examples demonstrate that a well-prepared appeal, armed with the right evidence, can significantly reduce your tax burden. Remember, these are just illustrations; your specific situation may require a different approach.Successfully appealing a property tax assessment hinges on demonstrating an error in the valuation process.

This often involves meticulous research and compelling evidence. Let’s explore three distinct scenarios where property owners achieved a favorable outcome.

Successful Appeal: Case of the Overlooked Renovation

This case involves a homeowner, Sarah Miller, who meticulously renovated her 1950s bungalow in a rapidly appreciating neighborhood. Her appeal centered on the assessor’s failure to account for the significant improvements she made.

• Property: A 1950s bungalow, significantly renovated with a new kitchen, bathrooms, and added living space.
• Grounds for Appeal: Underassessment due to the assessor’s failure to properly account for the recent renovations and market value increase reflecting these improvements. The assessor’s valuation relied on outdated information.
• Evidence Presented: Detailed receipts and invoices for all renovations, photographs showcasing the completed work, and a comparative market analysis (CMA) demonstrating that similar renovated properties in the area sold for significantly higher prices than the assessor’s valuation. She also presented permits and inspections records.
• Outcome: The appeal was successful, resulting in a 25% reduction in the assessed value, saving Sarah a considerable amount on her annual property taxes.

Successful Appeal: Case of the Misclassified Property

Imagine John Smith, a proud owner of a small, charming cottage nestled on a sizable lot near a rapidly developing commercial area. The assessor, however, categorized his property as residential, overlooking its unique potential.

• Property: A small cottage on a large lot, zoned residential but with potential for commercial development given its proximity to commercial areas.
• Grounds for Appeal: Misclassification of the property type. The assessor’s valuation was based on residential comparable properties, failing to consider the potential for higher value due to its location and zoning.
• Evidence Presented: John provided zoning documents showing the property’s permitted uses, market data on similar properties with commercial potential, and an appraisal from a qualified real estate professional specializing in commercial properties.
• Outcome: The appeal was successful, resulting in a reclassification of the property and a reassessment reflecting its higher commercial value, though not as high as a fully developed commercial property.

Successful Appeal: Case of the Erroneous Comparable Properties

This scenario highlights the importance of carefully scrutinizing the assessor’s comparable properties. Let’s consider Maria Garcia, whose home was compared to properties significantly different from hers.

• Property: A newly constructed, energy-efficient home with unique features, located in a quiet cul-de-sac.
• Grounds for Appeal: The assessor used comparable properties that were older, lacked energy-efficient features, and were located in less desirable areas. These differences significantly impacted the assessed value.
• Evidence Presented: Maria presented a detailed CMA using properties with similar features, age, location, and energy efficiency. She also highlighted the discrepancies between her property and the assessor’s chosen comparables in a clear and concise manner.
• Outcome: The appeal board recognized the validity of Maria’s argument and adjusted the assessment based on more appropriate comparable properties, leading to a reduction in her property taxes.