A couple of years ago I protested my property taxes and found myself having to present my case to the local appraisal board. Arriving a little early, I was able to sit in on another home owner’s review, and it was an interesting lesson. They too were protesting their appraisal value, but their defense was not much more than “my house has been over-appraised because it simply isn’t worth that much.” Their request for a reduction in appraisal value was rejected. This got me thinking. What if the homeowner was in fact correct? The real problem wasn’t the question of the home-owner being right or wrong; it was the fact that they didn’t present a quantifiable basis estimate to defend their argument. As with many of my life experiences, this got me thinking about how to improve CPM planning.