Cobra does all the work. There is no court appearance. There is no home inspection. A challenge is filed with the Assessment Review Commission. Any settlement offer is communicated to the client. Cobra negotiates and leads the process for you. If the challenge to the Assessment Review Commission is not successful or the offers are not satisfactory, Cobra will file a small claims assessment review, the cost of which is only $30. No reduction, no fee. If there is a reduction, Cobra charges the lowest rate in the industry. Cobra charges only 40% of the tax reduction secured through the assessment reduction.