What Is Evidence Packet?

A collection of documents — typically comparable sales data, a cover letter, and supporting analysis — submitted with a property tax appeal to support a lower assessment.

Detailed Explanation

An evidence packet is the collection of documents you bring to your property tax appeal hearing to support your case. The stronger your packet, the more likely you are to receive a reduction. A well-prepared packet typically includes three to five comparable sales (recent sales of similar properties showing lower values), a cover letter summarizing your argument, photos of your property documenting any condition issues the assessor may not be aware of, and any independent appraisals or market analyses you have obtained. The comparable sales are the core of the packet. Each comp should include the address, sale date, sale price, and key property characteristics (square footage, lot size, age, bedrooms, bathrooms). Side-by-side comparison to your property makes it easy for the hearing officer to see why the comps support a lower value. If your property has condition issues that are not visible from the street (roof damage, foundation problems, outdated systems, flood damage), photos and repair estimates are valuable supplementary evidence. A repair estimate from a licensed contractor carries more weight than your own estimate. Some homeowners also include a printout of the county's property record card to highlight any data errors (incorrect square footage, extra bedrooms, wrong property class). Correcting factual errors in the county's records can lead to significant value reductions without needing comparable sales at all.

How It Varies by State

TexasSubmit at informal or ARB hearing

Evidence can be presented at both the informal hearing and the formal ARB hearing. The CAD must provide you with their evidence at least 14 days before the ARB hearing.

CaliforniaSubmit to Assessment Appeals Board

Written evidence can be submitted before or at the hearing. The county assessor must exchange evidence before the hearing date.

IllinoisSubmit with Board of Review complaint

Evidence is typically submitted with the initial filing. Cook County has specific forms and evidence requirements.

FloridaSubmit to Value Adjustment Board

Evidence must be exchanged with the property appraiser's office at least 15 days before the VAB hearing.

Common Misconceptions

Myth:You need a professional appraisal to appeal

Reality:While independent appraisals are helpful, comparable sales data is sufficient for the vast majority of residential appeals. Most successful appellants never hire an appraiser.

Myth:More evidence is always better

Reality:Quality over quantity. Three well-matched comparable sales are far more effective than ten weak ones. Focus on comps that are similar in size, age, location, and condition to your property.

Myth:The county has access to the same data, so my evidence will not help

Reality:The county uses mass appraisal models that cannot evaluate every property individually. Your evidence provides property-specific details the model missed.

Impact on Your Tax Bill

A homeowner in Texas found 4 comparable sales averaging $325,000 for properties similar to their home, which the CAD appraised at $375,000. Presenting this evidence at the ARB hearing resulted in a reduction to $330,000. At a 2.2% combined tax rate, the $45,000 reduction saved $990 per year.

What Evidence Do I Need for a Property Tax Appeal? (2026)

The three types of evidence that win property tax appeals: comparable sales data, property condition documentation, and assessment errors. Here's exactly what review boards want to see.

How to Use Comparable Sales in a Property Tax Appeal

Related Terms

Comparable Sales Property Tax Appeal

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