Uniformity
The requirement that similar properties be assessed alike — the strongest appeal ground.
Most state constitutions require assessments to be uniform across similar property. If your home is assessed higher per square foot than genuinely comparable neighbours, that is unequal treatment whether or not the assessor's valuation of your home is defensible on its own.
It is usually the stronger ground, for a practical reason: it does not require anybody to agree about what your house is worth. It requires only arithmetic on the county's own published figures, which the county cannot easily dispute without disputing its own roll.
The work is in choosing genuine comparables. A uniformity claim built on properties that are not really similar invites the assessor to replace your list with theirs, and then you are arguing about comparables instead of about being overassessed.
Related
- Comparable (comp) — Another property used as evidence — either its sale price or its assessment.
- Assessment ratio — The percentage of market value that becomes your assessed value.
- Market value — What a willing buyer would pay a willing seller, neither under pressure.
- Equity appeal — Another name for a uniformity appeal — you are assessed above comparable properties.
Property tax is state law and the details differ. For what applies where you live, see coverage by state and your appeal deadline.