In my experience (and I have helped several dozen clients and friends fill these forms out) the assessor does not differentiate between land and building value unless the property is on where the land has a major value other than existing housing (eg: a farm or a vacant lot).
It may have more relevance in other contexts but the question was with regard to the reassessment.
If you send me the address (urbanrealtor (at) gmail) or post it here I will send you the current values and the most favorable comps. The whole lookup process takes me about 5 minutes I will even drop it off at the county office if you fax or email it to me. I go there a lot. I don’t charge for that.
Typically, as econprof mentioned, they like comps that are more recent. In my experience, no comps more than 6 months old should be considered.
