1. Do not write lengthy letters analyzing and dissecting every line of your performance review. A brief, general rebuttal generally showing that you disagree with your review and explaining why shall suffice. There is no reason for your rebuttal to be longer than one page. And remember - the shorter your rebuttal is, the sooner that right person, who you want to read, will read it.
2. Be respectful. Writing in your performance review rebuttal all about how you hate your manager or the whole company, or how you can't wait to leave that awful places, etc., is not going to benefit you in anyway, and if anything - it will increase the chances of you being pushed out sooner than later. Angry e-mails to a manager are not going to help you with your bad performance review in any way, so there is no point in sending them.
3. Don't overreach or exaggerate. Don't accuse your boss or the company in your rebuttal of things that you simply can't prove - such as conspiring to get rid of you, etc. No one responds well to false allegations, and your employer is not an exception. If you believe that you have been discriminated or retaliated, submit a separate discrimination complaint to address that issue.
Lastly, consider whether writing a rebuttal to your performance review is even worth it. In many cases, it isn't.