Blog · Evidence · 2026-08-03 · 2 min read

Building an evidence packet a board can actually use

One page of argument, one table, and the records behind it. In that order.

Most residential appeals are decided on the documents, by someone with a very large stack of files. The packet is the appeal. Here is how to build one that can be granted in two minutes.

The structure

Page 1 — the summary

Everything a decision needs, on one page:

• PIN, address, tax year
• Current assessed value, split into land and improvement
• The value you are requesting, split the same way
• The ground, in one sentence — uniformity, market value, factual error, or recent sale
• The arithmetic that produces your requested figure

If the reader stops after this page, they should be able to decide. Everything after it is support.

Page 2 — the evidence table

For a uniformity case: your property and four to six comparables, in one table, with PIN, address, class, floor area, improvement assessed value and the per-square-foot figure calculated for each. Median of the comparables at the bottom.

For a market-value case: comparable sales with date, price, floor area and price per square foot, plus any adjustments and why you made them.

Page 3 onward — the documents

Closing statement, survey, plans, photographs, appraisal, permit records. Each labelled with what it proves.

The arithmetic, shown

Four lines. The reader does not have to work anything out, and there is no ambiguity about what you are asking for.

What to leave out

• Automated online estimates
• Asking prices
• Your tax bill compared with someone else's
• Anything about the tax rate, the levy, or how the money is spent
• Anything about affordability
• Comparables you cannot each defend in one sentence

Every weak item invites doubt about the strong ones. A short, tight packet is more persuasive than a thick one.

The test before you file

Hand it to someone who knows nothing about your property and ask three questions:

1. What is this person asking for?
2. Why do they think they are entitled to it?
3. Can you check the arithmetic without looking anything up?

If they cannot answer all three from the packet alone, it is not finished.

Format

File online where the county offers it — it timestamps the submission and removes any argument about whether you filed in time. Keep the confirmation. Use PDF, label every file, and put the summary page first.

Keep a copy of what you sent

Obvious, and frequently skipped. If the appeal is refused and you go to the Board of Review or PTAB, you need to know exactly what the previous body saw — both to build on it and to avoid contradicting yourself.

Keep the filing confirmation, the packet as submitted, and the decision with its stated reason. That reason is the most useful single document you will receive, because it tells you which argument failed and therefore which one to change.