Arm’s-Length Sale

An arm’s-length sale is a transaction where buyer and seller are independent, each acting in their own self-interest, with the property exposed to the open market. It reflects true market value.

This matters for appeals because only arm’s-length sales make good comparables. Sales between family members, foreclosures, and estate liquidations often sell below market and can be excluded by the assessor — so lean on ordinary open-market sales for your evidence.