skills/ca-property-tax-appeal/references/property-evidence-plan.md

# Property-specific evidence plan

Build this plan from the subject property and appeal theory. Do not return an unfiltered generic list.

## Evidence gap matrix

| Issue or value factor | Subject fact | Evidence available | Evidence missing | Valuation-date relevance | Source class | Next action | Status |
|---|---|---|---|---|---|---|---|

Use `verified`, `user to verify`, `missing`, `conflicting`, or `not applicable` for status.

## Evidence lanes

### Official assessment record

Collect the notice, current and prior roll values, land/improvement split, valuation date, factored base-year value when available, Proposition 8 status, exemptions shown, and property characteristics. Identify exact discrepancies instead of merely stating that the value feels high.

### Subject-property factual errors

Test living area, lot size, property type, year built, beds/baths, quality, condition, permits, finished basement, garage, pool, view, ADU, and other value-relevant amenities. Support an error with official plans, permits, measurements, inspection, photographs, or another reliable record.

### Physical condition and deferred maintenance

Link defects to the valuation date. Prefer dated photographs, inspection findings, contractor estimates, engineering reports, insurance records, permits, or correspondence. Separate ordinary maintenance from material defects. Do not subtract repair costs dollar-for-dollar from market value without market support.

### Location and external influences

Document only property-specific effects such as traffic, noise, access, easements, adverse view, flood/fire risk, zoning, contamination, or nearby incompatible use. Use maps, official hazard/zoning sources, dated photographs, studies, disclosures, or market evidence. Generic neighborhood complaints are weak without a demonstrated value effect.

### Comparable sales

Verify sale date, closed price, arm's-length status, location, property characteristics, and material differences. Preserve direct sources. Apply California's 90-day post-valuation cutoff.

### Purchase and appraisal history

Use the subject's arm's-length purchase, closing statement, appraisal, disclosures, inspection, or failed/adjusted transactions when relevant to the valuation date. Explain unusual financing, family transfers, distress, or concessions.

### Counterevidence

Include the strongest sales and facts that support the Assessor. Explain why they deserve less, equal, or greater weight. Do not hide contrary evidence.

## Minimum packet standard

Before calling the evidence packet complete, require:

- Official notice/property record.
- Verified appeal type, valuation date, deadline, form/portal, and filing method.
- Subject-property fact sheet with conflicts resolved or disclosed.
- At least three credible verified comparable sales, or an explicit insufficient-evidence conclusion.
- Evidence supporting every claimed condition/location adjustment.
- Valuation reasoning that can be traced to exhibits.
- Exhibit index with title, date, source, relevance, and page/file reference.

## Do not treat as proof by itself

- Active or expired listing prices.
- Automated valuation models.
- Search snippets.
- Screenshots without a URL, date, or identifiable record.
- Undated photos.
- Generic market trend articles.
- A contractor estimate with no connection to market value.
- A sale more than 90 days after the California valuation date.