To justify any requested change in market value, supporting documentation may include: appraisals by a certified appraiser (not real estate agents’ opinion), sales contracts and settlement statement of recent sale, written estimates or cost for any improvements made or needed (on foreclosures, rehab properties and new purchased properties). In addition, income and expense statements, rent rolls, leases and depreciation schedules (for the last three years).
The only acceptable formats are: PDF, XLSX, DOCX, JPEG, JPG and TIF.
Note: Please redact social security numbers and employer identification numbers.
The Board will not consider evidence presented via electronic device at the scheduled hearing.
The Board of Equalization will not generate copies.