Unequal appraisal occurs when your property is assessed at a higher value than similar properties in your area. In Texas, this is a legitimate basis for protest—separate from arguing that your value exceeds market value.
Texas law requires property assessments to be "equal and uniform." If your neighbor's identical home is assessed at $350,000 and yours is assessed at $400,000, that's unequal appraisal. You can protest to bring your value in line with comparable assessments.
This is particularly powerful because you can win even if your assessed value accurately reflects market value—as long as similar properties are assessed lower.
Unequal appraisal is often overlooked by homeowners who think "my assessment equals market value, so I can't protest." Wrong.
If comparable properties are assessed below market value (which happens all the time), you deserve the same treatment. The appraisal district can't selectively apply accurate valuations to some properties while others remain undervalued.
TaxDrop analyzes both market value and unequal appraisal for every Texas protest. Sometimes unequal appraisal gets you a bigger reduction than market value arguments alone.
Your home is assessed at $425,000. You research the assessed values (not sale prices) of similar homes in your subdivision:
• 101 Oak St: 2,100 sq ft, assessed at $385,000
• 105 Oak St: 2,050 sq ft, assessed at $378,000
• 109 Oak St: 2,150 sq ft, assessed at $392,000
• 113 Oak St: 2,100 sq ft, assessed at $381,000
Your home: 2,100 sq ft, assessed at $425,000
The median assessment of comparable properties is $383,000. You can argue your assessment should match this level—a potential reduction of $42,000.
Market value protests argue your assessment exceeds what your property would sell for. Unequal appraisal protests argue your assessment is higher than similar properties' assessments—regardless of actual market value.
You need assessed values (from the appraisal district's records) of comparable properties showing they're valued lower than yours on a per-square-foot or other equitable basis. Focus on properties similar in size, age, and features.
No. California appeals focus solely on whether your assessed value exceeds current market value. The equal and uniform / unequal appraisal argument is specific to Texas property tax law.