The process consists of the following steps:

1. Provide up to three parcels in the same taxing district to be filed on each complaint.
   
   
2. Provide Owner/Complainant and contact information.
   
   
3. Provide your opinion of Market Value for each property.
   
   
4. List your reasons for filing the complaint. (Additional evidence can be submitted online through the BOR Evidence Portal or through postal mail.)
   
   
5. Provide sale and improvement information, and if you intend to present the testimony or report of a professional appraiser.