Assessment Appeals Unfair

The current process for appeals at the Assessors Office and Board of Review are totally arbitrary.  One house has the same exact Assessment data but has a totally different Assessed Value.  Why is this?  The appeals are processed based on property comparisons to other properties in the same neighborhood.  A house that is unique for its neighborhood (say a 40 year old, 1000 square foot Ranch home in the middle of many larger 2 story older homes) will often get a reduction in Assessed Value if appealed to the Assessors office, while the house that is like most other homes in the neighborhood will not.  The Board of Review is a little different.  If you ask for a big change, they may grant it, if you ask for a smaller change, that’s all you will get.  Regardless of whether you appeal based on a sale of the property, uniformity or overvaluation, the appeal is treated the same for everyone–compared to the rest of the houses in the neighborhood, what dollars per square foot is the house assessed at?  It has nothing to do with uniformity, Market Value or sales prices, its just a lottery.  A certain percentage of the appeals will receive an adjustment.