Comparable properties do not have to exactly match your property. Look for properties that are most similar, then note their differences and adjust the value of the other property to reflect those differences. For example, if your property has an obscured view, and the only similar property that sold has a much better view, discount the sale price to the amount you believe someone would be willing to pay for the lesser view. If your property has deteriorated conditions that would make it difficult to sell, provide written contractor estimates of the "cost to cure" for those conditions. Photos are a particularly effective support for arguments regarding conditions.
Additional evidence, above and beyond that required for complete petitions, may be submitted by mail up to seven business days prior to your hearing. Failure by any party to meet this requirement could result in the board's refusal to consider evidence that was not timely submitted. The Board has no authority to consider assessed value comparisons of other properties to determine market value.