Burden of proof
Whose job it is to show the assessment is wrong — usually yours.
In most jurisdictions the assessment is presumed correct and the property owner carries the burden of showing otherwise. The board does not investigate on your behalf.
Practically, that means an appeal with no evidence loses by default, even when the assessment is genuinely wrong. Turning up with a complaint rather than a case is the most common way a good position is wasted.
Related
- Evidence packet — The documents that make your case, which usually decide it.
- Board of review — The local body that hears assessment appeals first.
- Appeal — A formal challenge to your assessment, not to your tax bill.
Property tax is state law and the details differ. For what applies where you live, see coverage by state and your appeal deadline.