What to Write When Protesting Property Taxes: Winning Templates & Examples (2026)

The words you use in your property tax protest can make or break your appeal. Here's exactly what to write for maximum impact.

Whether you're filling out a form, writing a letter, or preparing for a hearing, the right language strengthens your case. This guide provides proven templates, winning phrases, and real examples that get results.

The Golden Rules of Protest Writing

Before we dive into templates, remember these principles:

1. Be specific with numbers - Vague complaints lose
2. Reference evidence - Always point to attachments
3. Stay professional - Emotion doesn't win appeals
4. Use their language - Mirror official terminology
5. Keep it concise - Reviewers are busy

Winning Phrases That Work

Opening Statements

Strong: "Based on recent comparable sales, my property is overvalued by approximately 15%."

Weak: "I think my taxes are too high."

Evidence References

Strong: "As shown in Exhibit A, three similar properties within 0.5 miles sold for an average of $385,000, while my assessment is $445,000."

Weak: "Houses nearby sold for less."

Conclusion Requests

Strong: "I respectfully request the assessed value be adjusted to $385,000 based on the evidence provided."

Weak: "Please lower my taxes."

What to Write on the Appeal Form

Most counties provide a standard protest form with limited space. Here's how to maximize impact:

Section: "Reason for Protest"

Check all that apply, but prioritize:

• ✓ Value is unequal compared with other properties
• ✓ Value exceeds market value
• ✓ Property description is incorrect

Section: "Opinion of Value"

Don't leave blank! Calculate based on evidence:

"Based on comparable sales analysis, market value: $385,000"

Section: "Additional Comments" (The Most Important Part)

If limited to 250 characters:

"Assessment 15% above recent comps. 3 similar homes sold $365k-$395k. See attached analysis. Property has deferred maintenance: roof (2004), HVAC (2008). Requesting informal review."

If you have more space:

"Current assessment of $445,000 exceeds market value based on recent comparable sales. Three properties with similar square footage, age, and features within 0.5 miles sold between $365,000-$395,000 in the past 6 months (see Exhibit A). Additionally, my property requires significant repairs including roof replacement and HVAC updating, which impacts market value. I am requesting an adjustment to $385,000 to reflect actual market conditions."

Formal Protest Letter Template

When writing a formal letter (not just filling out a form):

[Your Name]
[Your Address]
[City, State ZIP]
[Phone Number]
[Email Address]
[Date]

[County Appraisal Review Board]
[Address]
[City, State ZIP]

RE: Notice of Protest – 2025 Property Tax Assessment
Property Address: [Your Property Address]
Account/Parcel Number: [Your Parcel Number]
Current Assessed Value: $[Amount]

Dear Members of the Review Board:

I am formally protesting the 2025 assessed valuation of my property referenced above. After careful analysis of recent market data and comparable property sales, I believe my property is overvalued by approximately [percentage]%.

BASIS FOR PROTEST:

1. MARKET VALUE ANALYSIS
The current assessment of $[amount] significantly exceeds recent sales of comparable properties:
• [Address 1]: Sold [date] for $[amount] - [sq ft], [beds/baths], built [year]
• [Address 2]: Sold [date] for $[amount] - [sq ft], [beds/baths], built [year]  
• [Address 3]: Sold [date] for $[amount] - [sq ft], [beds/baths], built [year]

These properties share similar characteristics including location, size, age, and amenities. The average sale price of $[amount] indicates my assessment should be reduced accordingly.

2. PROPERTY CONDITION FACTORS
Several conditions negatively impact my property's market value:
• Original roof from 2004 requires replacement (estimate attached)
• HVAC system installed in 2008 approaching end of service life
• Foundation settling has caused interior wall cracks
• Outdated kitchen and bathrooms compared to recently sold properties

3. ASSESSMENT ERRORS
The property record contains the following inaccuracies:
• Listed as [incorrect] should be [correct]
• Square footage shown as [incorrect] actual is [correct]

REQUESTED ACTION:
Based on the evidence provided, I respectfully request the assessed value be adjusted to $[amount], which accurately reflects current market conditions and property condition.

I have attached the following supporting documentation:
• Exhibit A: Comparable Sales Analysis
• Exhibit B: Property Condition Photos
• Exhibit C: Contractor Repair Estimates
• Exhibit D: Property Survey/Measurements

I am available for an informal conference at your earliest convenience and can be reached at [phone] or [email]. Thank you for your consideration of this appeal.

Respectfully submitted,

[Your Signature]
[Your Printed Name]
Property Owner

Specific Phrases for Common Scenarios

For Overvaluation Based on Comps

"The attached comparable sales analysis demonstrates that similar properties in the immediate area have sold for 12-15% less than my current assessed value. These sales represent the most reliable indicator of market value."

For Property Condition Issues

"The property suffers from functional obsolescence and deferred maintenance that significantly impacts market value. Specific issues include [list items] as documented in the attached photos and repair estimates totaling $[amount]."

For Factual Errors

"The property record contains material errors that result in overvaluation. Specifically, [describe errors]. Correcting these errors alone would reduce the assessed value by approximately $[amount]."

For Unequal Appraisal

"Properties of similar size and characteristics in my neighborhood are assessed at a lower ratio to market value. The attached analysis shows my property is assessed at [X]% of market value while similar properties average [Y]%."

State-Specific Language That Works

Texas

"This protest is filed pursuant to Chapter 41 of the Texas Property Tax Code. The property is overvalued based on market value and/or unequal appraisal compared to the median level of appraisal of comparable properties."

California

"I am requesting a review of my property value under Proposition 8 due to a decline in market value. Current market conditions indicate the factored base year value exceeds current market value."

Florida

"This petition is filed with the Value Adjustment Board pursuant to Florida Statute 194. The just value assigned to my property exceeds fair market value based on the evidence presented."

New York

"This grievance is filed under Real Property Tax Law Article 5. The attached comparable sales grid demonstrates my assessment exceeds the uniform percentage of value."

Email vs. Letter vs. Form Templates

Email Template

Subject: Property Tax Assessment Protest - Parcel #[YOUR PARCEL NUMBER]

Dear [County Assessment Review Board],

I am protesting the 2025 assessed value of my property at [address], Parcel #[number].

Current assessed value: $[amount]
Requested assessed value: $[amount]

This request is based on three comparable sales (attached) showing market values 12-15% below my assessment. The comparables are:

[List 3 properties with details]

I have also attached:
- Comparable sales analysis
- Property photos showing condition issues  
- County record corrections needed

I am available for an informal review or formal hearing at your convenience.

Sincerely,
[Your name]
[Phone]
[Email]

Formal Letter Opening

[Date]

[County Appraisal Review Board]
[Address]

RE: Notice of Protest - Property Tax Assessment
    Property Address: [Your address]
    Parcel Number: [Your parcel number]
    Owner: [Your name]

Dear Review Board Members:

I hereby protest the 2025 assessed valuation of the above-referenced property. The current assessed value of $[amount] exceeds market value by approximately [percentage] based on the evidence presented herein.

Online Form Text (Limited Space)

Assessed value $425,000 should be $380,000. Three comparable sales averaged $371,000: 123 Oak-$365k, 456 Elm-$372k, 789 Maple-$378k. All similar size/age, sold within 6 months. See attached evidence packet.

The Power of Supporting Documentation

What you write matters, but evidence wins appeals. Always reference:

"See attached:"

• Comparable sales analysis (Exhibit A)
• Property photos (Exhibit B)
• Repair estimates (Exhibit C)
• County error documentation (Exhibit D)

Label everything. Make it easy for reviewers to follow your argument.

What NOT to Write

Avoid These Losing Phrases

• ❌ "I can't afford these taxes" (ability to pay isn't considered)
• ❌ "This is unfair" (too vague)
• ❌ "My neighbor pays less" (without specific data)
• ❌ "The county is corrupt" (antagonistic)
• ❌ "I demand..." (aggressive tone backfires)
• ❌ "Everyone knows..." (unsupported claims)

Replace Emotion with Evidence

• Instead of: "My taxes keep going up!"
• Write: "The assessed value has increased 45% over 3 years while comparable sales show only 15% appreciation."

Writing for Different Audiences

For Informal Reviews (Appraiser Staff)

• Be conversational but professional
• Focus on data and comparables
• Show willingness to negotiate
• "I'd like to understand how my value was determined..."

For Formal Hearings (Citizen Panels)

• More structured and formal tone
• Clear presentation of evidence
• Respectful but firm in position
• "The evidence clearly demonstrates..."

For Written-Only Appeals

• Extremely clear and organized
• Numbered points and sections
• Visual aids (charts, tables)
• "As shown in Table 1..."

Advanced Writing Strategies

The "Sandwich" Approach

1. Acknowledge: "I understand the challenging task of fairly assessing all properties..."
2. Assert: "However, the evidence shows my property is overvalued by 15%..."
3. Appreciate: "Thank you for your time in reviewing this appeal..."

The "Three C's" Structure

• Claim: State your position clearly
• Cite: Reference specific evidence
• Conclude: Request specific action

Using "Burden of Proof" Language

In many states, the assessor must prove their value is correct:

"The assessment office has not provided evidence supporting a value of $[amount]. The only available market evidence (attached comparable sales) supports a significantly lower value."

Quick Reference: Winning Phrases by Category

Opening Your Appeal

• "Based on careful analysis of market data..."
• "Recent comparable sales demonstrate..."
• "I respectfully request consideration of..."
• "The evidence presented herein shows..."

Presenting Evidence

• "As documented in Exhibit A..."
• "The attached analysis reveals..."
• "Three key factors support this conclusion..."
• "Market data from the past 6 months indicates..."

Making Your Request

• "I respectfully request an adjustment to..."
• "The evidence supports a value of..."
• "Based on these findings, the assessed value should be..."
• "I am seeking a reduction to reflect actual market conditions..."

Sample Winning Statements

For a 15% Reduction Request

"The three most recent sales of comparable properties averaged $385,000, while my property is assessed at $445,000. This 15% variance cannot be explained by property differences. The attached grid analysis details each comparable, adjusting for minor variations in square footage and features. I request the assessment be reduced to $385,000 to align with demonstrated market value."

For Condition-Based Appeals

"While the county's mass appraisal model assumes average condition, my property suffers from significant deferred maintenance. The 20-year-old roof requires immediate replacement ($12,000 estimate attached), the original HVAC system is failing ($8,000 estimate attached), and foundation settling has caused structural issues ($15,000 estimate attached). These conditions, totaling $35,000 in necessary repairs, materially impact market value and warrant a reduction."

For Error Corrections

"The property record contains factual errors that artificially inflate the assessed value. The county shows 2,450 sq ft while the property measures 2,150 sq ft (survey attached). Additionally, the record indicates a finished basement which does not exist. Correcting these errors alone justifies a reduction of approximately $32,000 based on the county's own per-square-foot valuations."

The Bottom Line

What you write in your property tax protest matters, but HOW you write it matters more. Be specific, reference evidence, maintain professionalism, and make clear requests. The templates and phrases in this guide have helped thousands of property owners successfully reduce their assessments.

Remember: You're not just complaining about high taxes – you're making a factual case that your property is overvalued. Let the evidence do the talking, and use your words to guide reviewers to the right conclusion.