The best comparable sales are homes like yours, close by, that sold on the open market near the valuation date — and three to five good ones beat ten weak ones. Comparable sales (“comps”) are the core of most homeowner appeals. Here’s how to pick them and make them hold up.
Start with the valuation date
Your value is set as of a specific date, not the day you file. Your comps should sell close to that date.
- January 1 is the valuation date in many states, including Texas and California (California calls it the lien date).
- Colorado is different. Values are reset every odd year at their level as of June 30 of the year before (June 30, 2026 for 2027), based on sales from the 18–24 months before that date. (Colorado guide)
Some states also limit sales after the valuation date. In Orange County, California, for example, the appeals board says you can’t use sales that happen more than 90 days after January 1. Sales before January 1 are fine, and sales closer to January 1 carry more weight.
Rule of thumb: look at sales in the six months before the valuation date first. Widen the window only if you need to, and say why.
Stay close to home
Pick homes in your neighborhood or subdivision first. Same school district, same kind of street, same side of a busy road if it matters. A home a mile away in a different area is a weaker comp than one three blocks away, even if it’s a better physical match.
If you can’t find enough nearby sales, widen the area slowly and note it in your packet.
Match the features that drive value
The closer the match, the fewer adjustments you need. Check:
- Living area. Try to stay within about 20% of your square footage.
- Age. Similar year built, or similar level of updates.
- Bedrooms and bathrooms.
- Lot size, especially if lots vary a lot in your area.
- Pool, garage, basement, and other big features.
- Condition. An updated home and an original one aren’t the same, even with identical size.
- Style and quality. One-story vs. two-story, builder-grade vs. custom.
Before you compare, check that your property facts are right. Here’s how to read your notice.
Make adjustments in plain numbers
No two homes are identical. Adjust each comp’s sale price to account for differences. Always adjust the comp toward your home, not the other way around.
- If the comp has something your home doesn’t (a pool, an extra bath), subtract from its price.
- If your home has something the comp doesn’t, add to its price.
Example. A comp sold for $400,000. Compared with your home, it has:
| Difference | Adjustment |
|---|---|
| 200 more sq ft (at about $100/sq ft) | −$20,000 |
| A pool you don’t have | −$15,000 |
| Same beds, one fewer bath than yours | +$7,500 |
| Adjusted price | $372,500 |
Keep your adjustment amounts reasonable and consistent across all your comps. Local agents, the assessor’s own evidence and paired sales (two similar homes where one has the feature) can help you pick numbers. If your adjustments are huge, the comp probably isn’t a good match.
Washington boards of equalization, for example, say comparable sales are the best indicator of value and that comps should be adjusted for differences when no sale matches exactly.
Skip sales that don’t reflect market value
Boards look for arm’s-length sales: a willing buyer and willing seller, neither under pressure, with the home on the open market. Leave out:
- Foreclosures and bank-owned sales, unless they’re common in your area
- Short sales
- Sales between relatives or related companies
- Estate or divorce sales that didn’t go on the market
- Homes sold “as is” with major damage (unless your home has the same problems)
- Sales that included furniture or other non-real-estate items in the price
If the assessor uses a sale like this against you, point it out.
Where to find sales
County records and assessor websites. In many states, sale prices show up in public records or on the assessor’s site.
An agent with MLS access. A real estate agent can pull MLS sales with photos and details, which help you judge condition.
The assessor’s evidence. Many states let you see the sales the assessor relied on before your hearing. In Texas, you can request the appraisal district’s evidence ahead of time.
Non-disclosure states. Texas does not require sale prices to be disclosed, so they’re often not in public records. Appraisal districts get some sales data, but not all. Bastrop County’s appraisal district, for example, says it releases sales information only to the owner or the owner’s agent for protest purposes. That makes asking the district for its evidence even more important. Texas protest guide.
When sales aren’t the only argument: equity
Some states let you argue that your home is valued higher than similar homes, even without sales.
- Texas (unequal appraisal): you win unless the district shows your value is at or below the median appraised value of a reasonable number of comparable properties, appropriately adjusted. This can work even when sale prices are rising.
- New York (unequal assessment): you can show the market values and assessments of other properties on the same roll, or purchase prices of recently sold properties, to prove you’re assessed at a higher share of value than others.
For an equity case, pull assessed values of 5 to 10 similar nearby homes and adjust them the same way you would sales.
Put it together
A clean comp grid has one row per item and one column per property: address, sale date, sale price, size, age, beds, baths, lot, pool, condition, each adjustment, and the adjusted price. Add a map and photos.
Then pick a value. Boards like a number that sits where your best comps land, not the lowest sale you found.
Check whether the savings justify the effort with our 10-minute worth-it test, then see what happens at the hearing. State guides: California, Florida, Georgia, Colorado, New York, Washington. 2027 deadlines.
Or let someone do it for you
Finding and adjusting comps is the hardest part. Recoup Capital pulls the sales, builds the grid and reviews your value for free. If you’re over-assessed, we file and handle the appeal for 30% of first-year savings (25% in Texas), and you pay nothing if your taxes don’t go down. Start your free review.
Sources: Adams County, CO — Appeals process, Orange County, CA Clerk of the Board — Appeal FAQs, Calif. BOE — Decline in Value (Prop 8), Garfield County, WA — Board of Equalization, Texas Comptroller — Property tax protests, Bastrop CAD — Sales information, Tex. Tax Code §41.43, NY Tax Dept — Contesting your assessment.