The burden of proof is on the complainant.... usually the property owner. Failure to properly make your case could jeopardize your chances for a solution satisfactory to you. Based upon its investigation, the Board of Revision has the authority to increase, decrease, or make no change in the valuation of your property.

The Board will determine the fair market value of your property based on the information submitted to them. The Board can consider:

• Sales of similar properties,
• Independent fee appraisals,
  
• Itemized professional estimates of cost to repair deficiencies in your property,
  
• If the property has recently been sold, supporting documentation such as the closing statement and purchase contract,
  
• If the property is income producing, income and expense statements.

Please note that the Board cannot consider the Auditor's valuation of a neighboring property or other purported similar property as reason to file a claim or to adjust a valuation if there are no recent sales statistics available regarding those specific properties.

Sheriff's sales, bank sales, short sales, or any other sale where the buyer or seller are under unusual pressure to buy or sell are not considered arms-length sales and will not be considered as valid comparables by the Board of Revision in establishing property values for taxation purposes.