Comparable sales are among the most understandable forms of valuation evidence, but the quality of the comparison matters more than the number of addresses you collect.
Start with the correct valuation date
Every assessment is tied to a legally relevant date or period. Search for sales that reflect the market around that date. A sale from the wrong period may be less useful even when the house is similar.
Prioritize the same property type
Compare a ranch with ranches, a condo with similar condos, a lakefront home with other lakefront homes, and a small rental building with properties purchased by similar buyers. The more alike the properties, the fewer adjustments you need to explain.
Look at size, condition, and amenities
Gross living area, bedrooms, bathrooms, basement finish, garages, renovations, pools, waterfront, lot size, view, and condition can materially affect price. Do not ignore a large difference just because the properties are geographically close.
Avoid cherry-picking
A decision-maker may discount a single unusually low sale if several similar properties sold higher. Review the broader set of relevant transactions and be prepared to explain why your chosen sales best represent your property.
Present comparables clearly
Create a simple table showing address, sale date, sale price, size, price per square foot if useful, and the major similarities or differences. Add photos or assessor-record excerpts when they help explain condition and features.
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Frequently asked questions
Property tax FAQ
How many comparable sales should I use for a property tax appeal?
There is no universal number, but a small group of strong, well-explained comparables is usually more persuasive than a long list of weak matches.
How close should comparable sales be?
Closer is often better, but similarity in market area, property type, size, condition, and sale timing can matter more than raw distance.
Can I use a sale after the valuation date?
Local rules differ. Later sales may sometimes provide context, but evidence close to and relevant to the required valuation date is generally easier to explain.
Property Tax Book
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