What Evidence Do I Need to Protest Property Taxes in Texas?

Q: What is the single best evidence for a Texas property tax protest?

For most homeowners it is equal-and-uniform evidence under Texas Tax Code 41.43(b)(3): the appraised value per square foot of comparable homes, showing the median is below your value. It uses the district's own records, so it is hard to dismiss.

Q: Can I use both grounds with one set of evidence?

Yes, and you should. Prepare your comparable value-per-square-foot table for the equal-and-uniform ground (41.43(b)(3)) and any sales, purchase price, appraisal, or condition documentation for the market-value ground (41.41(a)(1)). Raising both preserves every argument.

By Chris Outlaw · Updated September 2026 · ~7 minute read

To protest your Texas property taxes you need two kinds of evidence: (1) equal-and-uniform evidence — the appraised value per square foot of comparable homes in your neighborhood, showing yours is assessed higher than the median (Tax Code §41.43(b)(3)); and (2) market-value evidence — recent sales, a sale price, an appraisal, or documented condition problems showing the home is worth less than the appraised value (§41.41(a)(1)). You gather most of this free from your county appraisal district's own public records.

The short version: Bring comparable-property appraised value per square foot for the equal-and-uniform ground, plus any sales, a purchase price, an appraisal, or photos and quotes documenting condition problems for the market-value ground. Both come mostly from free public records. Organize them into a one-page packet and you have a real case.

The two grounds (and the evidence each needs)

Texas gives owners two winning grounds to protest, and each one calls for a different kind of evidence. It is almost always smart to prepare and raise both.

Ground 1 — Equal and uniform (unequal appraisal), §41.43(b)(3)

This ground says your property is appraised higher than the median appraised value of a reasonable number of comparable properties, appropriately adjusted for differences in size, age, and condition. The evidence is the appraisal district's own numbers: the appraised value and square footage of similar homes near you. If the adjusted median value-per-square-foot of your comparables is below your value, the district must reduce you to that median. This is the ground contingency firms rely on most, and it is entirely built from public records.

Ground 2 — Market value too high, §41.41(a)(1)

This ground says the district set your value higher than the price the property would actually sell for. The evidence here is sales-based or condition-based: recent sales of similar homes, your recent purchase price, a fee appraisal, or documentation of problems that drag value down. Texas is a non-disclosure state, so sale prices are not always public — which is exactly why the equal-and-uniform ground is so useful as your backbone.

Learn the mechanics of the first ground in unequal appraisal explained.

Equal-and-uniform: comparable $/sqft evidence

This is the core of most successful protests, so build it carefully. You are assembling a small table of comparable properties and computing each one's appraised value per square foot. Here is what each comparable record should contain:

Pick 5–15 genuine comparables

Choose homes in your neighborhood or subdivision that are close in living area, age, quality, and construction type. More comparables make your median more defensible, but a handful of tight matches beats a long list of loose ones.

Record the district's data for each one

For every comparable, pull from the appraisal district: total appraised value, living square footage, effective year built, and the condition or quality grade. These are the same fields the district uses, so they cannot dismiss them as outside numbers.

Compute value per square foot and adjust

Divide each comparable's appraised value by its square footage to get its value-per-square-foot. Adjust for meaningful differences in size, age, and condition so you are comparing like to like — the statute requires "appropriately adjusted" comparables.

Find the median and compare to your value

Take the median adjusted value-per-square-foot, multiply by your square footage, and compare to your appraised value. If your value is higher, the gap is your target reduction. See how to find comparable properties.

Market-value evidence (sales, appraisals)

If you can show what the home is really worth, use it. Strong market-value evidence includes:

Recent sales of similar homes — closed sales near you from the last year, ideally the same subdivision and size class.
Your recent purchase price — if you bought the home recently for less than the appraised value, your closing statement is direct evidence.
A fee appraisal — a licensed appraiser's report prepared near the January 1 valuation date carries real weight.
A listing that did not sell at the appraised level — an active or expired listing below your appraised value shows the market's ceiling.

Because Texas does not require sale prices to be disclosed publicly, homeowners often cannot pull a clean set of comparable sales the way an agent can. That is one more reason to lead with equal-and-uniform evidence and treat market-value data as reinforcement.

Condition & defect evidence (the argument the CAD can't see)

This is the most under-used and most powerful evidence a homeowner can bring, because the county appraisal district (CAD) values your home from the outside and from records — it cannot see what is wrong inside. Mass appraisal assumes an average-condition home. If yours is not average, documented condition problems can move your value directly. Gather:

Foundation problems — an engineer's report or repair estimate for slab movement, cracks, or leveling.
Roof and structural issues — a roofer's or contractor's written quote for replacement or major repair.
Deferred maintenance — dated photos of an aged kitchen, worn systems, water damage, or components at end of life.
Contractor and repair quotes — written estimates put a dollar figure on the defect, which the appraiser can subtract.
A purchase price below the appraised value — if you recently bought "as is" for less than the appraisal, that price reflects the condition the district never saw.

Photos should be dated and clearly labeled. A written quote is worth far more than a verbal description, because it converts the problem into a number the appraiser can apply.

Where to get the data (free, public records)

Nearly all of your evidence comes from public records at no cost:

Your county appraisal district (CAD) website — property search shows appraised values, square footage, year built, and condition/quality grades for your home and comparables. This is the source for your equal-and-uniform table.
Your Notice of Appraised Value — mailed each spring; it states your value, exemptions, and the protest deadline.
The appraisal district's evidence packet — once you file, you can request the evidence the district plans to use against you (its comparables), which lets you rebut it directly.
Your own records — closing statement, any fee appraisal, contractor quotes, and dated photos of condition problems.
The Texas Comptroller — the authoritative source for the protest process and the standard forms.

What NOT to bring

Weak or irrelevant evidence dilutes a good case. Leave these out:

Your tax bill or how much your taxes went up — the ARB rules on value, not on your tax rate or your ability to pay.
Zillow "Zestimates" or automated online estimates — appraisers give these little to no weight.
Emotional arguments — that the increase is unfair or that you are on a fixed income does not change the appraised value.
Homes that are not truly comparable — a much larger, newer, or higher-quality home in a different neighborhood weakens your median instead of helping it.
Post-January-1 improvements as a negative — value is set as of January 1; a repair you made after that date is not part of the year's condition argument.

How to present it

Organized evidence wins. Put your case on one clean page the appraiser can read in under a minute:

Lead with your comparable table

A short table of comparables with appraised value, square footage, and value-per-square-foot, ending in the median and your target value. This gives the appraiser a concrete number to reduce to.

Attach condition evidence with numbers

Follow the table with labeled, dated photos and written repair quotes. Each quote is a dollar amount the appraiser can subtract from value.

Check both grounds on Form 50-132

On the Notice of Protest (Comptroller Form 50-132), check both "value is over market value" and "value is unequal compared with other properties" to preserve every argument. See how to fill out Form 50-132.

Bring copies and stay factual

Bring a copy for yourself and one for the appraiser. Present the numbers calmly; most protests settle at the informal review before ever reaching the ARB hearing.

Remember the deadline: under Texas Tax Code §41.44, you must file your protest by May 15, or 30 days after your Notice of Appraised Value was mailed, whichever is later. Gather your evidence as soon as your notice arrives.

Get your comparable evidence built for you

TaxStand assembles the equal-and-uniform comparable evidence into a hearing-ready packet across all 254 Texas counties, and lets you add your own condition evidence. You file it, you keep 100% of the reduction. Free to check first.

Check my property →

FAQ

What is the single best evidence for a Texas property tax protest?

For most homeowners it is equal-and-uniform evidence under §41.43(b)(3): the appraised value per square foot of comparable homes, showing the median is below your value. It uses the district's own records, so it is hard to dismiss.

Where do I get comparable property data for free?

From your county appraisal district (CAD) website. Its property search lists the appraised value, square footage, year built, and condition grade for your home and nearby comparables — everything you need for an equal-and-uniform table.

Do I need recent sales to protest in Texas?

No. Texas is a non-disclosure state, so clean sales data is often hard to get. You can win on equal-and-uniform (comparable appraised values) plus documented condition problems, without any sales at all.

Is condition and repair evidence really worth bringing?

Yes — it is one of the most powerful arguments because the appraisal district cannot see inside your home. A foundation engineer's report, a roof quote, or dated photos of deferred maintenance give the appraiser a dollar amount to subtract from your value.

How many comparable properties should I use?

Aim for 5–15 genuine comparables — homes close to yours in size, age, quality, and location. A handful of tight matches is more persuasive than a long list of loose ones, because the median is more defensible.

What evidence should I NOT bring to a property tax protest?

Skip your tax bill, Zillow-style automated estimates, emotional or affordability arguments, and homes that are not truly comparable. The ARB decides value, not tax rates or hardship, and weak evidence dilutes a strong case.

What form and deadline apply to my protest?

File Comptroller Form 50-132 (Notice of Protest) with your county appraisal district by May 15, or 30 days after your Notice of Appraised Value was mailed, whichever is later (Texas Tax Code §41.44). Check both the market-value and unequal-appraisal grounds.

Can I use both grounds with one set of evidence?

Yes, and you should. Prepare your comparable $/sqft table for the equal-and-uniform ground (§41.43(b)(3)) and any sales, purchase price, appraisal, or condition documentation for the market-value ground (§41.41(a)(1)). Raising both preserves every argument.

General information based on the Texas Tax Code as of 2026, not legal advice. Deadlines, forms, and portals vary by county — confirm with your county appraisal district or the Texas Comptroller. Individual results vary.