State law puts the burden of proof on the property owner to show that the assessment is incorrect. Keep in mind that your proof must be strong enough to prove that the assessor’s value is incorrect. Only relevant testimony given at the hearing will be considered by the board. Stating that property taxes are too high is not relevant testimony. You should establish in your mind what you think your property is worth. The best evidence of this would be a recent sale price of your property. The next best evidence of this would be recent sales prices of properties that are similar to yours; the closer to your property in proximity and similarity, the better the evidence. Another type of evidence is oral testimony from a witness who has made a recent appraisal of your property.