The short version
- A "comp" is a recent sale of a home similar to yours. The goal: show several comparable homes that sold for less than your assessment's fair market value.
- The best comps are recent, nearby, and genuinely similar in size, age, and condition — and they're closed sales, not active listings.
- A few clean comps beat a long list of loose ones. Three or four strong ones is plenty.
- A recent arm's-length purchase of your own home below the assessed value is the single strongest comp of all.
Ask any seasoned property tax representative what wins an appeal, and the answer is almost always the same: the comps. Not the speech, not the outrage — the comparable sales. When you can put three or four similar homes in front of a board and show they sold for less than what the county says yours is worth, the number tends to move. This guide is about finding those comps and using them well.
In Georgia, your assessed value is 40% of fair market value (FMV), and you appeal the FMV — the county's estimate of what your home would sell for. Comps are how you test that estimate against reality. Let's break down exactly what makes a comp persuasive.
What actually makes a comp "comparable"
Not every nearby sale helps you. A good comp is close to your home on the dimensions that drive value. Aim to match on:
- Location. Same neighborhood or subdivision is ideal. The closer, the better — a home two streets over carries more weight than one across town.
- Size. Similar above-grade square footage. A 2,400 sq ft home is a weak comp for a 3,600 sq ft one.
- Age and style. A 1995 two-story compares best to other 1990s two-stories, not a new build or a ranch.
- Lot. Roughly similar lot size and features (a flat acre vs. a wooded half-acre can differ a lot).
- Condition. A renovated home is not a fair comp for one that needs work, and vice versa.
- Recency. The more recent the sale, the better it reflects current value. Stale sales get discounted.
You won't find perfect twins — almost nobody does. The trick is to pick comps that are close, then account for the differences honestly (more on that below).
If you recently bought your home in an ordinary, open-market sale for less than the county's FMV, that purchase is your strongest possible evidence. An arm's-length transaction is, almost by definition, what the home is worth. If you just closed, read our new-homeowner appeal guide — the timing works in your favor.
Closed sales, not active listings
This trips people up, so it's worth stating plainly: a board cares about what homes actually sold for, not what they're listed at. An active listing is an asking price — a hope, not a fact. A closed sale is a completed transaction between a real buyer and seller. When you build your comp set, use sold prices with close dates. Listings can be context, but they won't carry your case.
Where to find comparable sales
You have more sources than you might think:
- Your county's records. County assessor and tax sites often let you search recent sales and pull property details. This is primary-source data and the board's own world.
- Public real estate portals. Sites that show recently sold homes can help you spot candidates and see photos, square footage, and sale dates. Verify the sale data against county records where you can.
- A real estate agent. Many agents will run a quick list of recent comparable sales from the MLS as a courtesy, which is often the cleanest sold data available.
- Your own closing. If you bought recently, your settlement statement is already in hand.
Let us pull the comps for you
Enter your address and we'll look at your real assessment alongside what comparable homes nearby actually sold for — then give you an honest read on whether the numbers support an appeal.
Check my assessment — freeWe'll tell you if you even have a case.
How to adjust for differences
Your comps won't be identical to your home, and that's fine — appraisers handle this with adjustments. You don't need a formal appraisal to think the same way:
- If a comp is bigger than your home, its higher price partly reflects that extra size — so it supports a value below the comp's price for you.
- If a comp is nicer or renovated and yours isn't, again your value should sit below it.
- If a comp is smaller or in worse shape, your home might reasonably be worth a bit more than it sold for.
You're not trying to compute a precise number to the dollar. You're showing the board a believable range — and pointing out that the county's FMV sits above where comparable, adjusted sales land.
Build a tight comp set, not a pile
More is not better. A board reviews many cases; a clean, focused presentation wins. A strong comp set usually has:
- Three to four genuinely comparable, recent, closed sales.
- For each: the address, sale date, sale price, square footage, and a line on why it's comparable.
- A clear conclusion — the FMV you believe is correct, supported by where the comps cluster.
If you find ten possible comps, pick your best four and lead with those. Quality of fit beats quantity every time.
Don't cherry-pick only the lowest sale on the street and ignore the rest. Boards (and county appraisers) see through that, and it can cost you credibility. Pick the comps that are genuinely most similar to your home — even if one or two aren't the rock-bottom prices — and your overall case will be far more persuasive.
How to present comps at the hearing
If your appeal isn't resolved on paper, you'll present at a Board of Equalization hearing. Bring printed copies for each board member and the county. Walk them through it simply: here's my home, here are three or four comparable sales, here's how they adjust, and here's the value the data supports. Lead with your conclusion, then let the comps back it up. Calm, organized, factual — that's what lands.
Good comps win appeals, and you can absolutely pull them yourself. But finding, vetting, and weighting the right ones is also exactly the kind of work we do every day. If you'd rather hand it off — or just want a fast, honest read on whether the comps support a case at all — that's what we're here for. No win, no fee.
Comparable sales evidence FAQ
What counts as a good comp for a property tax appeal?
A good comp is a recently closed sale of a home similar to yours in location, size, age, condition, and lot — ideally in the same neighborhood — that sold for less than your assessment's fair market value. The closer the match and the more recent the sale, the more persuasive it is. Use closed sales, not active listings.
How many comparable sales do I need?
Quality matters far more than quantity. Three or four genuinely comparable, recent, closed sales are usually plenty. A small, tightly matched set is more convincing to a board than a long list of loosely related sales, and it's easier to present clearly.
Are active listings or Zestimate-style values good evidence?
Not really. A board weighs what homes actually sold for, so closed-sale prices are what count. Active listings are asking prices, not facts, and automated online estimates aren't a substitute for verified recent sales. Use them only as context, never as the core of your case.
Is my recent purchase price good evidence?
Yes — it's often the single strongest evidence. If you bought your home recently in an ordinary, arm's-length, open-market sale for less than the county's fair market value, that price is essentially proof of what the home is worth. Bring your closing statement to support it.