Equal and Uniform

"Equal and uniform" is a legal standard in Texas that requires similar properties to be assessed at similar values. If your home is assessed higher than comparable properties in your area, you can protest on equal and uniform grounds—even if your assessed value equals market value.

This is different from a market value protest. With market value, you argue your assessment exceeds what your home would sell for. With equal and uniform, you argue your assessment is unfair compared to your neighbors—regardless of actual market value.

Texas law requires that property taxes be "equal and uniform," meaning the appraisal district can't assess your property at a higher ratio than similar properties.

Equal and uniform is a powerful tool that many homeowners don't know about. You can win a protest even when market value supports your assessment—as long as comparable properties are assessed lower.

This matters because appraisal districts don't always catch up on values uniformly. Your neighbor might have an outdated assessment while yours was recently adjusted. That's not "equal and uniform."

TaxDrop analyzes both market value AND equal and uniform arguments for every appeal. Sometimes equal and uniform gets you a bigger reduction than market value alone.

→ Check both protest options

Your home is assessed at $400,000, and recent sales suggest that's accurate market value. Normally, you couldn't protest.

But you research comparable properties in your neighborhood and find:

• Similar home at 123 Main: Assessed at $365,000

• Similar home at 127 Main: Assessed at $370,000

• Similar home at 131 Main: Assessed at $360,000

Average assessment of comps: $365,000

Even though your $400,000 assessment might equal market value, it's higher than similar properties. You can argue for equal and uniform treatment and potentially reduce your assessment to match your neighbors.