property-tax-appeal-kit

Use when the annual assessment notice jumps, property taxes feel wrong, or before filing a tax appeal — equalization math (is your assessment ratio out of line vs the municipality's?), factual-error audit of the property record card (wrong square footage/baths is the cheapest win in appeals), comparable-sales evidence grading, dated appeal-window timeline from the notice date, and the hearing script with the three legal argument classes ranked by win rate.

Overview

Most homeowners overpay property taxes not because their rate is wrong but because their assessment is wrong — and fewer than 5% ever appeal, which is exactly why assessors' mass-appraisal models drift: nobody checks them. Assessment errors are systematic: models never visited your house, don't know the basement floods or the highway got built behind it, and carry forward stale property-record-card data (the finished-basement the previous owner reported, the "2.5 baths" that are 1.5). A successful appeal needs three things most owners lack: the equalization math (whether you're assessed out of line — the only thing boards rule on), evidence in the right form (graded comparable sales, not "my taxes are too high"), and the dated window (typically 25–45 days from the assessment notice; miss it, wait a year).

This kit computes all three: equalization ratio vs the town's average (the uniformity argument), a record-card error audit (factual errors are near-automatic wins and don't even need comps), comparable grading and price-per-sqft analysis, savings math at your millage rate, and the hearing script with argument classes ranked: 1) factual error, 2) unequal assessment, 3) market value.

When to Use

• Assessment notice arrived and the value jumped more than the neighborhood did
• Considering "we'll appeal your taxes for 50% of savings" firms (this kit replaces them — their evidence is the same comps)
• Bought a house recently below its assessment (purchase price is evidence in most states)
• Property record card shows square footage, baths, or features that aren't real
• Permanent defect emerged (foundation, flood plain remap, adjoining construction) the model doesn't know

Don't use for: tax-bill hardship programs (senior/disabled exemptions and deferrals — different application, county office), rental income-property appeals in rent-controlled jurisdictions (income approach rules differ), or fighting the millage rate (that's a political/budget process, not an appeal — appeals contest your value only).

Quick Start

bash

# Equalization: are YOU out of line? (town avg ratio 0.92, yours 1.15)
python3 scripts/ptax.py equalize --assessed 420000 --market-est 365000 \
    --town-avg-ratio 0.92 --millage 24.5

# Record-card audit: the card says 2100 sqft / 2.5 bath; reality disagrees
python3 scripts/ptax.py card --card-sqft 2100 --actual-sqft 1950 \
    --card-baths 2.5 --actual-baths 1.5 --assessed 420000 --market-est 365000

# Comp evidence grading: 5 nearby sales
python3 scripts/ptax.py comps --assessed 420000 --subject-sqft 1950 \
    --sales "385000,2400" "322000,1900" "359000,2150" "341000,2000" "299000,1650"

# Dated timeline from your notice (30-day window, informal first)
python3 scripts/ptax.py timeline --notice 2027-01-15 --window 30 --informal yes

The Three Argument Classes (ranked)

1. Factual error (highest win rate, cheapest): the record card is wrong — square footage, bath count, lot size, "finished" basement that isn't, garage that's a carport, deck long gone. Get the card from the assessor (public record, often online), walk the house with a tape measure, photograph every discrepancy. Value impact is mechanical (sqft × neighborhood $/sqft). No comps needed; no market argument to lose.
2. Unequal assessment (uniformity): your assessment ÷ your market estimate is out of line with the town's average ratio (or with comparable properties' ratios). Boards respond to this because equalization is their legal duty. Evidence: 3–5 assessed ratios of similar homes (public rolls) + your case. Script computes your ratio and the gap.
3. Market value: graded comparable sales — same town, ≤0.5–1 mi, sold within 6–12 months, similar style/age/size (within ±20–25% sqft), arms-length (not foreclosure/family sale). Adjust or drop outliers; median $/sqft beats average. Weakest class alone but strengthens 1–2.

Verdict Bands (equalize output)

Your ratio vs town avg	Verdict
> 1.10× avg	STRONG UNEQUALITY — appeal-ready; savings quantified
1.03–1.10× avg	WORTH FILING — pair with record-card audit
0.97–1.03× avg	IN LINE — only appeal on factual errors
< 0.97× avg	UNDERASSESSED — do NOT appeal (you invite a raise)

Common Pitfalls

1. Arguing "taxes are too high." Boards can't cut the rate; the only question is your value. Emotional testimony loses.
2. Missing the window — 25–45 days from the notice date (varies by jurisdiction; some run from publication). The timeline command dates every step; calendar it the day the notice arrives.
3. Using listing prices as evidence — boards want sold prices (closed, arms-length). Listings are asking, not proof.
4. Comps from a different town/school district — instantly discounted; tax rates and markets differ.
5. Ignoring the record card — a 150 sqft error is a mechanical win that costs one tape measure and one form.
6. Appealing during a hot market when the ratio shows you underassessed — a hearing can end with your assessment raised. Check equalization first; the script warns.
7. Paying a contingency firm 30–50% of savings for comps you can pull from the same public rolls this kit uses.
8. Recent purchase above assessment — in most states the sale can reset the basis; check state rules before accidentally documenting yourself upward.

Verification Checklist

• Notice date logged; filing deadline computed and calendared (window from notice/publication per your jurisdiction)
• Property record card pulled and audited line-by-line vs measured reality (sqft, baths, lot, features)
• Equalization ratio computed vs town average — verdict checked against bands
• 3–5 graded sold comps (≤1 mi, 6–12 mo, ±25% size, arms-length) with median $/sqft
• Savings computed at your actual millage; filing effort priced against it
• Evidence packet: card copy + photos + comp table + ratio math (boards love numbers they can check)
• Hearing script rehearsed: lead with facts, end with the requested value (not "something lower")
• Next-year re-check calendared (assessment drift returns; make it an annual 30-minute audit)

Example Session

text

$ python3 scripts/ptax.py equalize --assessed 420000 --market-est 365000 \
    --town-avg-ratio 0.92 --millage 24.5
EQUALIZATION CHECK
  your assessment:  $420,000   your market estimate: $365,000
  your ratio:       1.151  vs town average 0.920
  you are assessed 25.1% ABOVE the typical town ratio
  implied fair assessment: $365,000 x 0.92 = $335,800
  tax now:    $420,000 x 24.5 mills / 1000 = $10,290/yr
  tax at fair: $335,800 x 24.5 / 1000  = $8,227/yr
  SAVINGS IF WON: ~$2,063/yr (multi-year until reassessment cycle)
VERDICT: STRONG UNEQUALITY — appeal-ready. File with uniformity
  argument + record-card audit; request $335,800 (a number with
  math behind it), not "lower."

$ python3 scripts/ptax.py card --card-sqft 2100 --actual-sqft 1950 \
    --card-baths 2.5 --actual-baths 1.5 --assessed 420000 --market-est 365000
RECORD-CARD AUDIT
  [ERROR] square footage: card 2100 vs measured 1950 (-150 sqft, -7.1%)
  [ERROR] bathrooms: card 2.5 vs actual 1.5 (a half-bath counted full)
  value impact at town $/sqft ($187/sqft est): ~$28,000 + bath adj ~$5,000
  this is a FACTUAL-ERROR appeal — strongest class, no comps required.
  packet: card copy, photos, sketch with measurements, this math.