Similarity matters more than a short list
Comparable sales are transactions involving properties that share relevant characteristics with the home being reviewed. Depending on the local valuation method, useful factors may include location, property type, lot, living area, age, condition, and features.
A home across the street can still be a poor comparison if it is substantially larger, recently renovated, on a different kind of lot, or otherwise unlike yours. A smaller set of well-explained comparisons is often clearer than a long list of loosely related sales.
Check the dates and the sale details
The relevant period depends on the valuation date and the local review rules. A sale that happened well after the valuation date may reflect different market conditions. Confirm the dates and details using dependable records where possible.
Also consider whether the transaction reflects an ordinary market sale. Special circumstances, bundled property, family transfers, or other non-typical terms may affect how much weight a sale deserves. If you cannot verify a detail, say so rather than presenting it as certain.
Explain the differences
For each comparison, note why it is relevant and identify important differences. If the home has a smaller living area or a documented condition issue, describe that fact and include reliable supporting records. Avoid making an adjustment unless you can explain its basis.
Comparable sales are one type of evidence, not a guarantee of a particular result. Local assessors and review boards may use different methods or rules. Check the official guidance for what evidence is accepted in your area.