Comparable properties (or 'comps') are similar properties used as evidence in property assessment appeals to argue that an assessed value is too high or too low. Effective comparables share key characteristics with the property being assessed: similar location, size, age, construction type, and features. If comparable properties sold for less than the assessed value of your property, or are assessed lower for similar characteristics, this evidence may support a reduction. Assessment appeals often involve duelling comparables—the property owner presenting properties suggesting lower value while the assessment authority presents comparables supporting their valuation. Selection and analysis of comparables is central to property valuation disputes.