I've seen this many times where the year built is listed on tax records as the previous year because it was started in one year and completed in the next. My seller says 2015, the tax records and even MLS from when builder had it listed says 2014. However the MLS says "to be completed by 4/2015". Seller purchased in 8/2015. So I want to use 2015 when listing the property. This is what I've done in the past without any challenge. But if challenged, how do I prove year built? Certificate of occupancy?