Texas law gives property owners two separate grounds to lower a value. Most homeowners only argue one. Strong protests consider both.
1. Market value
The question here is simple: what would this property have sold for on January 1? The evidence is closed sales of similar properties, adjusted for differences like size, age, condition, lot and location. This is the same analysis an appraiser uses in a mortgage appraisal.
2. Unequal appraisal
Even if your market value is accurate, Texas law says your value should not exceed the median appraised value of a reasonable number of comparable properties, appropriately adjusted. In neighborhoods where the district has pushed some homes up faster than others, this argument often wins when the market value argument cannot.
Which one to use
- Rising market, uneven assessments: unequal appraisal is often stronger.
- Flat or falling market, or a property with condition problems: market value is often stronger.
- Best practice: build both and lead with the one the numbers support.
Where people go wrong
- Using listings or Zillow estimates instead of closed sales.
- Picking comps that are not really comparable, or ignoring adjustments.
- Bringing emotion instead of evidence. Appraisal review boards respond to data.
MB Property Tax Solutions builds both arguments the way an appraiser would. Start on the Tax Protest page.
This article is general information, not legal or tax advice. Rules and deadlines can change; confirm details for your property with your appraisal district.