{"county":"Graham County","type":"Property value appeals","summary":{"groups":[{"year":2023,"level":"board","level_label":"Board of Equalization and Review","total":63,"open":41,"decided":20,"reduced":20,"unchanged":0,"increased":0,"withdrawn":2,"median_cut_pct":26.7}]},"records":[{"id":1019912,"parcel":"unknown","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019911,"parcel":"unknown","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"other","hearing_on":null,"status":"withdrawn","value_after":null,"decided_on":null,"outcome":"withdrawn"},{"id":1019910,"parcel":"unknown","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"other","hearing_on":null,"status":"withdrawn","value_after":null,"decided_on":null,"outcome":"withdrawn"},{"id":1019909,"parcel":"6623-00-00-9780","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":184000,"reason":"market","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019908,"parcel":"5660-07-05-0008-A","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":184550,"decided_on":null,"outcome":null},{"id":1019907,"parcel":"5663-00-02-0037-PT","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":20530,"decided_on":null,"outcome":null},{"id":1019906,"parcel":"5670-00-00-0069","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019905,"parcel":"5642-04-07-0008","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"decided","value_after":1686630,"decided_on":null,"outcome":null},{"id":1019904,"parcel":"5642-04-07-0001-P2","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019903,"parcel":"6603-02-02-0018","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019902,"parcel":"5642-04-93-0076","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":133000,"decided_on":null,"outcome":null},{"id":1019901,"parcel":"5642-04-22-0006","tax_year":2023,"level":"board","received_on":null,"value_before":2170930,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":1837340,"decided_on":null,"outcome":"reduced"},{"id":1019900,"parcel":"5694-00-04-0020-01","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019899,"parcel":"5662-00-09-0004","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":213440,"decided_on":null,"outcome":null},{"id":1019898,"parcel":"5642-04-03-0010","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019897,"parcel":"6603-00-01-0085","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":167140,"decided_on":null,"outcome":null},{"id":1019896,"parcel":"5650-01-00-0001","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":612630,"reason":"record","hearing_on":null,"status":"decided","value_after":830840,"decided_on":null,"outcome":null},{"id":1019895,"parcel":"6622-00-00-5580","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"decided","value_after":538000,"decided_on":null,"outcome":null},{"id":1019894,"parcel":"5662-00-02-0022","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019893,"parcel":"5662-00-01-0001","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019892,"parcel":"5694-00-02-0028","tax_year":2023,"level":"board","received_on":null,"value_before":505620,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"decided","value_after":481140,"decided_on":null,"outcome":"reduced"},{"id":1019891,"parcel":"5694-00-02-0012","tax_year":2023,"level":"board","received_on":null,"value_before":100000,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":60000,"decided_on":null,"outcome":"reduced"},{"id":1019890,"parcel":"5694-00-02-0021","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019889,"parcel":"5660-15-00-3601-0","tax_year":2023,"level":"board","received_on":null,"value_before":53000,"owner_opinion":7000,"reason":"record","hearing_on":null,"status":"decided","value_after":27700,"decided_on":null,"outcome":"reduced"},{"id":1019888,"parcel":"5660-15-00-3429-0","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":6500,"reason":"record","hearing_on":null,"status":"decided","value_after":6850,"decided_on":null,"outcome":null},{"id":1019887,"parcel":"5660-18-00-5581-1","tax_year":2023,"level":"board","received_on":null,"value_before":210510,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":188540,"decided_on":null,"outcome":"reduced"},{"id":1019886,"parcel":"5549-00-02-0013-01","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019885,"parcel":"5579-01-00-0001-06","tax_year":2023,"level":"board","received_on":null,"value_before":88700,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":60540,"decided_on":null,"outcome":"reduced"},{"id":1019884,"parcel":"5653-00-00-0013-2","tax_year":2023,"level":"board","received_on":null,"value_before":57910,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":21460,"decided_on":null,"outcome":"reduced"},{"id":1019883,"parcel":"5661-00-00-2476-01","tax_year":2023,"level":"board","received_on":null,"value_before":19010,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":15800,"decided_on":null,"outcome":"reduced"},{"id":1019882,"parcel":"5579-00-00-2200-0","tax_year":2023,"level":"board","received_on":null,"value_before":126950,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":83170,"decided_on":null,"outcome":"reduced"},{"id":1019881,"parcel":"5650-00-00-P015","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019880,"parcel":"5670-00-02-1003-11","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019879,"parcel":"5538-00-01-0068-15","tax_year":2023,"level":"board","received_on":null,"value_before":50400,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":24400,"decided_on":null,"outcome":"reduced"},{"id":1019878,"parcel":"378 Buffalo Lane Property 5662-00-07-0005","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"other","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019877,"parcel":"unknown","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019876,"parcel":"5690-00-00-4220-01","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":12490,"decided_on":null,"outcome":null},{"id":1019875,"parcel":"5681-00-00-0039-07","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019874,"parcel":"688 Long Creek Property 5569-00-00-3451-02","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019873,"parcel":"5670-00-00-0008-11","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":4730,"decided_on":null,"outcome":null},{"id":1019872,"parcel":"5683-00-02-0029","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":2500,"reason":"record","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019871,"parcel":"5683-00-02-0015","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":2500,"reason":"record","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019870,"parcel":"5683-00-02-0031","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":2500,"reason":"record","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019869,"parcel":"5683-00-02-P016","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":2500,"reason":"record","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019868,"parcel":"5683-00-02-0013","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":2500,"reason":"record","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019867,"parcel":"5578-01-00-0009","tax_year":2023,"level":"board","received_on":null,"value_before":42800,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":39590,"decided_on":null,"outcome":"reduced"},{"id":1019866,"parcel":"5578-00-00-0127","tax_year":2023,"level":"board","received_on":null,"value_before":26130,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":23500,"decided_on":null,"outcome":"reduced"},{"id":1019865,"parcel":"6604-00-01-0390","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019864,"parcel":"5598-00-00-1340-0","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019863,"parcel":"5598-00-00-0003-21","tax_year":2023,"level":"board","received_on":null,"value_before":151620,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":79800,"decided_on":null,"outcome":"reduced"},{"id":1019862,"parcel":"5598-00-00-0003-2","tax_year":2023,"level":"board","received_on":null,"value_before":39120,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":26810,"decided_on":null,"outcome":"reduced"},{"id":1019861,"parcel":"5589-00-00-1232-0","tax_year":2023,"level":"board","received_on":null,"value_before":32210,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":16100,"decided_on":null,"outcome":"reduced"},{"id":1019860,"parcel":"5589-00-00-4288-0","tax_year":2023,"level":"board","received_on":null,"value_before":63160,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":49310,"decided_on":null,"outcome":"reduced"},{"id":1019859,"parcel":"5579-00-00-2902-0","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019858,"parcel":"5579-00-00-2903-0","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019857,"parcel":"5670-01-00-0044","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019856,"parcel":"5643-00-00-3840","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019855,"parcel":"5671-00-03-0011","tax_year":2023,"level":"board","received_on":null,"value_before":66200,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":51720,"decided_on":null,"outcome":"reduced"},{"id":1019854,"parcel":"5535-00-01-0984-01","tax_year":2023,"level":"board","received_on":null,"value_before":132190,"owner_opinion":3500,"reason":"record","hearing_on":null,"status":"decided","value_after":114330,"decided_on":null,"outcome":"reduced"},{"id":1019853,"parcel":"unknown","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"market","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null},{"id":1019852,"parcel":"unknown","tax_year":2023,"level":"board","received_on":null,"value_before":100000,"owner_opinion":35000,"reason":"market","hearing_on":null,"status":"decided","value_after":60000,"decided_on":null,"outcome":"reduced"},{"id":1019851,"parcel":"unknown","tax_year":2023,"level":"board","received_on":null,"value_before":89700,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"decided","value_after":80750,"decided_on":null,"outcome":"reduced"},{"id":1019850,"parcel":"unknown","tax_year":2023,"level":"board","received_on":null,"value_before":null,"owner_opinion":null,"reason":"record","hearing_on":null,"status":"open","value_after":null,"decided_on":null,"outcome":null}]}