State law puts the burden of proof on the property owner to show that the assessment is incorrect. You must have strong enough evidence to show that the assessor's value is incorrect. Stating that your property taxes are too high is not relevant testimony. You need to establish what you think your property is worth. The best evidence of this would be to compare recent sales of similar properties. You may also bring any appraisals you have done on your property. And finally, you can show that similar properties have inequitable values.