The best evidence will depend on what type of property you have and how similar properties are bought and sold in the market. For example:

• Commercial and office buildings are often valued based on the leasable area (Gross Leasable Area or GLA), calculated on dollars per square foot. You could compare your total assessed value per square foot of GLA with similar properties in your area. If there are properties that have sold recently and that are assessed below their sale prices, it is helpful to find out why and discuss this with BC Assessment.
• Redevelopment properties are often valued based on the potential buildable area that would be permitted by the zoning or Official Community Plan. You could compare your assessed value per buildable square foot with similar properties in your area.
• BC Assessment may be able to provide you with the statistics on the assessed values per square foot for similar properties in your taxing jurisdiction.
• Evidence is often used on the Assessment to Sales Ratios (ASRs). This compares the level of assessment for your property with the ASRs for similar properties that sold in your area. The ASR for each sale is the total assessment divided by the sale price. See Equity Statistics for more details.