What Is Unequal Appraisal in Texas Tax Code?

What is unequal appraisal in Texas? Market value vs equal-and-uniform treatment, equity evidence, and Dallas and Tarrant examples under the Tax Code.

FAQ

What is unequal appraisal in Texas?

Unequal appraisal (equity) is a protest ground that your property is appraised higher than similar properties on the same roll. It is separate from a market-value protest, which asks whether the January 1 sale price would match the CAD number.

Which Texas Tax Code sections cover unequal appraisal?

Owners may protest under §41.41. Unequal appraisal / appraisal-ratio comparison with a median of comparable properties is addressed in §41.43 (and related provisions). District court unequal-appraisal issues include §42.26. Market value standards include §23.01. Confirm current text with the Comptroller and your CAD.

Should I protest market value and unequal appraisal together?

Yes, when both are supported. Check both boxes on Form 50-132. Lead with closed sales if you have them; add an equity set of similar CAD accounts when your assessed rate sits above a matched cohort.

Where can I see a Dallas or Tarrant equity example?

See Protestly’s Dallas County unequal appraisal example and Tarrant County unequal appraisal example. Replace every sample number with accounts from dcad.org or tad.org. Sample dollars are teaching tools, not your protest.