Walk the record card line by line — before the assessor does.
The county record card is the file the assessor already trained on. Pull one for the subject parcel, then walk each line. Where the line disagrees with what the deed, the MLS field, or the photo says, that disagreement is your adjustment — and the packet is the place it lands.
What the assessor keyed the file by.
Each anchor is a line item the record card already carries. Walk each one against the source — the deed, the sketch, the permit log — and where the line disagrees, that line is your adjustment.
- ANCHOR 01
Parcel ID — the 10-digit key the assessor keys the file by.
Pull this off the notice of appraised value. It matches the deed key. If the printed value disagrees with the deed key, the assessor keyed off the wrong line and the rest of the card is suspect.
- ANCHOR 02
Building sketch — the footprint the assessor drew.
Walk the parcel and the floor plan together. The sketch is the source for the worksheet’s GLA. If the sketch shows a footprint but the worksheet takes GLA, the assessor didn’t read it.
- ANCHOR 03
Land lines — site size, paving, and topography codes.
Pull these from the land-line table on the back of the card. They reconcile frontage, depth, and slope. Miskey here means the land value is computed off the wrong parcel.
- ANCHOR 04
Prior-year value — what the assessor said twelve months ago.
The card lists a prior certified value. Compare it to the current notice. A jump without a permit, addition, or sale behind it is your equal-and-uniform argument before the workshop even starts.
What assessors quietly overstate.
Bed / bath, fixtures, condition rating, and effective age are the four fields most often off by one line item — and the most often over-stated. Walk them, photo them, defend the right value.
- MISCOUNT 01
Bed / bath count — the rooms the assessor miscounted.
Walk the floor plan. The card lists each room by code. Bed counts over 4 and bath counts over 2.5 are the most common over-statements; a converted half-bath the card listed as full is the most common under-statement.
- MISCOUNT 02
Fixtures and features — the items the card values by inventory.
Plumbing fixture count, fireplace count, garage bays, and pool presence. Each one carries a line-item value. A fireplace listed twice, a pool the MLS flagged as “above-ground” valued as in-ground, a missing garage bay — these add up before you even open the comps.
- MISCOUNT 03
Condition rating — C1 through C5, the assessor’s worst guess.
The card assigns one rating from C1 (excellent) to C5 (poor). Pull the photo from the MLS listing, walk the exterior, check the roof and the HVAC age. A C3 on a C4 house is the cheapest single-line adjustment in the packet.
- MISCOUNT 04
Year built, additions, and effective age.
Add up the additions — garage, enclosed porch, finished basement. The card carries a year-built and an effective-age figure. A 1980 build with a 2010 addition carrying an effective age of 1980 is the assessor treating a $40k addition as $0.
Audit checklist — your printable worksheet.
Twelve line items — print, walk, then tick. Anywhere the record card disagrees with the source, that line is your adjustment.
What to catch before the ARB does.
- WATCH · ASSIGNED
If the card lists an assigned value the appraiser did not defend at the hearing, the line is unaudited under protest. The audit is the defense.
- WATCH · PERMIT
A permit attached to “added a bathroom” but no line change on the card is the assessor letting the audit fall out of date. Pull the permit list from the county.
- WATCH · SKETCH
If the sketch shows GLA and the worksheet takes GLA, the deck and the garage are likely included. Go through square-footage line by line; the differences are usually a 200–400 sqft overstatement.
- WATCH · LAND
The land-line table reflects the assessor’s opinion of size. Cross-check the deed and the GIS layer. A mis-keyed neighborhood code at this line shifts the land value by 15–30%.
Walk the card once. Walk the comps three times.
The audit is the input to the comps worksheet, not a parallel file. Pull the record card from the county, walk each line with the checklist below, then move to the comps worksheet with the same ledger —— the lines that don’t reconcile are the adjustments the packet defends.
The audit walks the record card a prepared homeowner would walk. Pull it, walk it, then file. For rentals, multi-property, or active-litigation cases, consult a property tax attorney.