Your Property Tax Appeal Hearing: What to Bring and Say

Read the hearing notice first

Read your hearing notice carefully and confirm each of these details:

• The hearing date and time
• The meeting format (in person, phone, or video)
• The appeal number and the parcel number
• The property address
• The evidence deadline
• The attendance rules and the rescheduling instructions

Some hearings are held in person and some are held remotely. Philadelphia, for example, says that Market Value Appeal hearings can be attended in person or remotely. Local offices set their own hearing format and deadlines, so the details on your own notice are the ones that apply to you.

Save the notice in the same folder as your assessment notice (the document that states the value the county placed on your property) and your evidence packet. If the hearing is remote, test the link or the phone number before the hearing date so you are not troubleshooting during the meeting.

Bring the documents that support the appeal

Bring every document that directly supports the value you are requesting, including:

• The assessment notice and the property record card (the county's file describing your property)
• The appeal confirmation and the hearing notice
• Your evidence packet and your photos
• Comparable sales (recent sale prices of similar nearby properties) and appraisals
• Repair estimates, deeds, and closing statements

California's State Board of Equalization explains that information attached to the application may still have to be presented at the hearing for it to be considered evidence, and it states that the hearing outcome is based on the evidence presented at the hearing.

This is why your hearing file has to be complete. Do not assume the board (the panel that decides your appeal) will review documents that you sent to someone else earlier, unless the local rule says that will happen.

Prepare a short value explanation

Prepare a short explanation rather than a long speech. Write down the current assessed value (the value the county assigned to your property), the value you are requesting, and your reason for the difference.

For example, you might say: “The assessment notice lists the property at $325,000. I am requesting $285,000. The record card lists finished basement space that is actually unfinished, and three comparable sales near the valuation date sold between $278,000 and $292,000.”

Keep your statement tied to your records, because the hearing officer or the board is looking for evidence that supports a value or a correction.

It also helps to stay inside the issue that the appeal office can actually review. A tax bill can be high for several reasons, and the assessment is only one part of it, because levies, rates, exemptions, and local taxing districts also affect the final bill. Cook County explains that the assessor does not set tax levies, rates, or bills, and that the assessment appeal is meant to correct the accuracy of the assessment. For that reason, keep your argument focused on the property value, the property characteristics, an exemption issue, or a classification issue that the appeal office can review.

Bring copies and keep proof

Bring or upload a full copy of your evidence packet, and keep a copy for yourself. If the office uses an online portal, save the confirmation screen and the names of the files you uploaded. If the hearing is by phone or video, keep the meeting details and your attendance confirmation.

If the hearing officer asks you for more information, write down exactly what was requested, where to send it, and the deadline for sending it.

Use this checklist before the hearing:

• Assessment notice
• Hearing notice
• Property record card
• Appeal confirmation
• Short value statement
• Photos and repair records
• Comparable sales or assessments
• Appraisal or sale documents, if relevant
• Copies for the board, the assessor, and your own records, if required
• A notes section for questions and next steps

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