Last year I successfully protested 2 years of over-assessment through both both level 1 and level 2 appeals. The key? Do your homework. The Office of Tax and Revenue makes assessment and payment data available on-line here:
Get the 2013 and 2014 assessments for every property on your block and put them in a spreadsheet that calculates the rates of increase. If your property has been singled out for an increase that isn’t warranted, you’ve got the basis for a protest. In my case, my property had been raised a total of $50K over two years when a survey of 20 other comperable properties showed an average *drop* of about $7K. I took the numbers into the second level appeal and basically just crushed the appeals board with statistics. They ended up lowering my assessment by $40K. This year, though, it’s up again, and I doubt I’ll have a case since sale prices in my section of Petworth are up by a lot…well into the $500,000’s.