Texas Appraisal Districts
Guide to a Lower Texas Property Tax
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Appraisal District Protest

Appraisal District Unequal Appraisal

Unequal Appraisal
According to the Texas Property Tax Code an "unequal appraisal of property shall be determined in favor of the protesting party unless the appraisal district establishes that:

  • the appraisal ratio of the property is equal to or less than the median level of appraisal of a reasonable and representative sample of other properties in the appraisal district;
  • the appraisal ratio of the property is equal to or less than the median level of appraisal of a sample of properties in the appraisal district consisting of a reasonable number of other properties similarly situated to, or of the same general kind or character as, the property subject to the protest; or
  • the appraised value of the property is equal to or less than the median appraisaed value of a readsonable number of comparable properties appropriately adjusted."

Even though the Texas Property Tax Code provides for this appeal some county appraisl district appraisal review boards may not allow it.

Comparable properties are usually considered to be properties that are similar in quality and quantity. Assemble a list of properties similar to your property along with their assessed values. The county appraisal district and companies that maintain county appraisal district records maintain this information. Make adjustments for differences between these similar properties and your property. For homes, consider features such as age, building size, site improvements, and land size. Local real estate experts can help with what may be considered reasonable adjustments. It is best to use comparable properties that are the most similar to your property and require the least amount of adjustment.

Related Subjects


County Appraisal District Guide
Appraisal Districts
Bexar County Appraisal District
Brazoria County Appraisal District
Collin County Appraisal District
Dallas County Appraisal District
Denton County Appraisal District
Fort Bend County Appraisal District
Galveston County Appraisal District
Harris County Appraisal District
Montgomery County Appraisal District
Tarrant County Appraisal District
Travis County Appraisal District
Williamson County Appraisal District
Appraisal District Guide
Texas Property Tax
Personal Property Tax
Texas Homestead Exemption
Property Tax Exemption
Property Tax Protest