What evidence do I need to present to the Board of Assessors?

State law puts the burden of proof on the property owner to show that the assessment is incorrect. Stating that property taxes are too high is not relevant.

The best evidence that could be considered would be a recent sale price of your property. The next best evidence would be recent sales prices of properties that are similar to yours. The closer the sale is in similarity and proximity, the better the evidence. Another type of evidence that could be considered would be a recent appraisal of your property.