You cannot appeal the taxes on your property since the taxes are the result of the local budget process. You must pay the collector all taxes and municipal charges up to and including the first quarter of the tax year. Remember, the burden is on you, the appellant, to prove that your assessment is unreasonable, excessive, or discriminatory. It is necessary for you to prove at the onset that your assessment is in error. It is also necessary for you to suggest a more appropriate value.
The taxpayer must be persuasive and present credible evidence. Credible evidence is evidence supported by fact, not assumptions or beliefs. Photographs of both the subject property (the property subject to the appeal) and comparables are useful in illustrating your argument. Factual evidence concerning special circumstances is necessary. For example, if the property cannot be further developed for some reason, evidence to that effect must be provided.
The most credible evidence is recent comparable sales of other properties of a similar type in your neighborhood. Remember, if you are going to discuss comparable sales a listing of 3 to 5 sales must be attached to your appeal at the time of filing. Your assessor must receive copies of your comparables at least 7 days in advance of your hearing in order for them to be discussed. All sales of all properties are available for your review at the County Tax Board. Comparable means that most of the characteristics of your property and the neighboring sale are similar. You should be knowledgeable of the conditions of the sales you cite including financing, and be able to give a full description of the properties. Some of the characteristics that would make a property comparable are recent sales price (preceding October 1 pre-tax year), similar square footage of living area measured from the exterior, similar lot size or acreage, proximity to your property, the same zoning use (e.g. duplex in a duplex zone) and similar and style structure.