Unequal Appraisal Protest

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."

Comparable properties are usually considered to be properties that are similar in regard to the quality and quantity of improvements. Gather assessed values of properties similar to your property. Make adjustments for differences between the comparables and your property. For homes, adjust items such as building size, land size, age, number of bathrooms, site improvements, etc. Even though the Texas Property Tax Code provides for this appeal some appraisal review boards may not allow it.