I have gone through assesessment appeals process three times over the past 12 years. Once, I used direct market comparisons in the neighborhood. The second time I used actual sales vs. assessed values. Both of these were turned down. The last time I used the assessor staff properties and the appeals board member properties (for the most part they were grossly undervalued). You guessed it, no luck. They will get their money. My best advice...get on the assessement appeals board.