Property Tax Glossary Term:

Market Value

What your home would sell for on the open market today.

What is  

Market Value

?

Market value is the price a buyer would reasonably pay for your property in a normal sale. It's based on what similar homes in your area have actually sold for, not what you paid or what you think it's worth.

Appraisal districts use market value as the starting point for your assessed value. They analyze recent sales, property characteristics, location, and condition to estimate what your home would fetch if you listed it tomorrow.

In Texas, your assessed value should equal market value. In California, Prop 13 often keeps assessed values well below market value—unless you recently purchased or made significant improvements.

Why it Matters for Your Taxes

Your county bases your tax bill on their estimate of your home's market value. If they get it wrong—and they often do—you overpay.

Here's the thing: Counties use mass appraisal software to value thousands of properties at once. They can't inspect every home. They might not know about your aging roof, the water damage in your basement, or the highway that was built behind your house.

If comparable homes in your neighborhood are selling for less than your assessed value, you have a strong case for a property tax appeal.

→ Compare your assessed value to actual sales

Example

Your county assesses your home at $475,000. But you notice three similar homes on your street sold in the past six months:

• 123 Oak St: $440,000

• 127 Oak St: $445,000

• 131 Oak St: $438,000

The average sale price is $441,000—over $30,000 less than your assessed value.

This is strong evidence for an appeal. If successful, you could reduce your assessed value to match actual market conditions and save hundreds per year.

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Frequently Asked Questions

What's the difference between market value and assessed value?

Market value is what your home would actually sell for today. Assessed value is what your county says it's worth for tax purposes. In Texas, these should match. In California, assessed value is often lower due to Prop 13's 2% annual cap on increases.

How do counties determine market value?

Counties use mass appraisal methods that analyze recent comparable sales, property size and features, location, and condition. However, they can't inspect every home individually, which often leads to errors and overvaluations.

Can my assessed value be higher than market value?

Yes, and it happens more often than you'd think. If your assessed value exceeds what your home would actually sell for, you're likely overpaying on taxes and should consider filing an appeal.