What evidence do I need for a Texas property tax protest?

For a Texas property tax protest, you need comparable property data supporting either a market value or unequal appraisal argument. For market value, bring recent comparable sales showing homes like yours sold for less than your appraised value. For unequal appraisal, bring appraisal district records showing similar homes are assessed at a lower rate per square foot. Photos of property condition issues and repair estimates can also strengthen your case.

How do I find comparable properties for my tax protest?

Look for properties similar to yours in the same area: similar square footage (within 20%), year built (within 10 years), same number of stories, and similar construction quality. You can search your county appraisal district website for property records, use MLS data from recent sales, or use an automated tool like TaxProtestTexas.com to generate comparable property analysis automatically.

Texas Protest Guide

What Evidence Do I Need for a Tax Protest?

The quality of your evidence is the single biggest factor in whether your property tax protest succeeds. This guide covers exactly what to bring to your hearing, how to organize it, and what makes evidence persuasive to an ARB panel.

Evidence That Matters

The Appraisal Review Board makes decisions based on data, not opinions. Saying "my taxes are too high" or "I can't afford this" is not evidence the ARB can act on. What they need is factual, documented proof that your appraised value is either above market value or assessed at a higher rate than comparable properties.

There are two independent types of evidence corresponding to two legal grounds for protest. You should prepare both whenever possible, as they strengthen each other and give the panel multiple reasons to grant a reduction.

Evidence for Market Value Arguments (§ 41.41)

Comparable Sales (Most Important)

Recent sales of similar properties in your area are the strongest evidence of market value. Look for homes that sold within the last 12 months, within a few miles of your property, and with similar characteristics (size, age, bedrooms, lot size). Multiple sales below your appraised value establish a pattern. Aim for 3-5 good comparables.

Automated Valuation Models (AVMs)

Independent automated estimates of your home's value from sources like Zillow, Redfin, or professional AVM providers. While no single estimate is definitive, multiple AVM estimates below your appraisal strengthen a market value argument. Our analysis includes an independent AVM estimate from the ATTOM property database.

Independent Appraisal

A formal appraisal by a licensed appraiser is strong evidence but typically costs $300-$500. This is most cost-effective for higher-value properties where the potential tax savings justify the expense. The appraisal should be recent and cover the relevant tax year valuation date (January 1).

Your Own Purchase Price

If you purchased your home recently (within the past 1-2 years) for less than the appraised value, the sales contract is direct evidence of market value. An arm's-length transaction between a willing buyer and seller is one of the best indicators of fair market value.

Evidence for Unequal Appraisal Arguments (§ 41.43)

Comparable Property Appraisals (Key Evidence)

Pull the appraisal records for similar properties from your county's appraisal district website. For each comparable, note the improvement value and living area (square footage), then calculate the improvement value per square foot. If the median of your comparables is lower than your rate, you have an unequal appraisal case. Our tool automates this calculation.

Appraisal Ratio Comparison

Create a table showing each comparable property's address, square footage, improvement value, and calculated $/sqft. Sort by $/sqft and highlight where your property falls relative to the median. Visual tables make it easy for the ARB panel to see the inequity at a glance.

→ Full guide to unequal appraisal arguments

Property Condition Evidence

If your property has physical issues that affect its value, document them with photos and repair estimates. This evidence supplements your comparable property data and can persuade the ARB panel that your home deserves a lower valuation than the standard assessment formula produces.

Issues to Document

• Foundation problems or cracks
• Roof damage or age
• Water damage or mold
• Outdated electrical, plumbing, or HVAC
• Proximity to power lines or commercial areas
• Flood zone or drainage issues
• Functional obsolescence (unusual layout)

How to Present

• Take clear, dated photos
• Get written repair estimates from contractors
• Organize photos with captions describing each issue
• Bring printed copies for the panel members
• Focus on issues that reduce market value
• Note issues not reflected in the appraisal record

Organizing Your Evidence Packet

How you present your evidence matters almost as much as the evidence itself. ARB panels review dozens of cases in a day, so clear, organized presentations stand out.

Cover page — your name, property address, account number, current appraised value, and requested value
Summary of arguments — one page stating your grounds (market value, unequal appraisal, or both) and the value you believe is correct
Comparable sales table — list of comparable sales with address, sale price, date, square footage, and adjusted value
Unequal appraisal table — list of comparable properties with improvement value, square footage, and $/sqft, showing the median
Property condition photos — if applicable, with captions and repair estimates
Supporting documents — AVM printouts, your appraisal notice, any other relevant records

Tip: Our PDF protest packet automatically organizes your comparable properties, market value analysis, and unequal appraisal evidence into a formatted document ready for your hearing. Try it with your property →

Evidence Checklist

☐Comparable sales (3-5 recent sales of similar properties)
☐Comparable appraisals (5+ similar properties with $/sqft)
☐Your appraisal notice with property details verified
☐AVM or independent valuation estimate
☐Photos of property condition issues (if any)
☐Repair estimates for documented issues (if any)
☐Copies for each ARB panel member (typically 3 copies)
☐Your own notes with key talking points

Common Mistakes to Avoid

✗Using non-comparable properties. A 1,200 sqft bungalow is not comparable to a 3,500 sqft two-story. Choose properties with similar size, age, and construction.
✗Relying only on opinions. Statements like "I think my house is worth less" are not evidence. Bring data — sales prices, appraisal records, AVM estimates.
✗Arguing about tax rates. The ARB only controls the appraised value, not the tax rate. Focus your argument on why the appraised value is too high.
✗Showing up without printed copies. Bring enough copies for each panel member. If you only have one copy, they can't review your evidence simultaneously.

Get Your Evidence Automatically

Enter your address and our tool generates comparable properties, market value analysis, and an unequal appraisal comparison — organized into a PDF packet for your hearing.

Analyze My Property

This guide is for informational purposes only and does not constitute legal advice or property tax consulting services. For advice specific to your situation, consult a licensed property tax consultant or attorney.