One fact surprises most owners: in most Texas value protests, the appraisal district carries the burden of proof. Under Section 41.43 of the Tax Code, the district must establish its value by a preponderance of the evidence presented at the hearing — and if it can't, the protest is decided in your favor.
After 16 years of protests in Travis and Williamson counties, the pattern is clear: appraisers and Appraisal Review Board panels respond to evidence. "My taxes are too high" isn't an argument — but a well-chosen set of comparable sales or a contractor's estimate for a failing foundation is. Here's what moves values, and what doesn't.
1. Comparable sales (market value)
The most direct argument is that your property wouldn't sell for the appraised value. The strongest comparables are:
- Close in time to January 1 — the appraisal date for the tax year.
- Similar in size, age, quality, lot and features.
- Close by — same neighborhood or a truly comparable one.
- Adjusted for differences, like an extra bedroom, a pool or a larger lot.
Texas is a non-disclosure state — sale prices aren't public record — so appraisal districts don't always know what properties actually sold for. That's a big reason MLS access matters: as a licensed Realtor, Stephen pulls actual sold data for comparable properties.
2. Unequal appraisal ("equal and uniform")
Texas law also lets you protest that your property is appraised unequally compared with similar properties. Under Section 41.43(b)(3) of the Tax Code, the Appraisal Review Board must decide an unequal-appraisal protest in your favor unless the appraisal district proves your appraised value is no more than the median appraised value of a reasonable number of comparable properties, appropriately adjusted. (Section 42.26 applies the same test if you appeal to district court.) This argument uses the district's own values for neighboring properties — it can work even when market sales are hard to argue.
3. Condition problems the district doesn't know about
Appraisers rarely see the inside of your property. If it has problems that a buyer would discount for, document them:
- Dated photos of foundation cracks, roof damage, water damage or outdated systems.
- Written contractor bids or repair estimates.
- Inspection reports from a recent purchase or refinance.
Repair estimates carry weight because they translate a problem into dollars.
4. Errors in the property record
Check your property details on the appraisal district's website. Wrong square footage, a pool you don't have, the wrong quality or condition grade, or improvements counted twice all inflate values — and they're usually easy to correct with a survey, floor plan or photos.
5. Income and expenses for rental and commercial property
For income-producing property, buyers pay for the income stream — so the appraisal should reflect it. Rent rolls, operating statements, vacancy history and market capitalization rates can show that the district's value assumes more income than the property really produces.
6. Your recent purchase price
If you bought the property in an arm's-length sale close to January 1, your closing statement is strong evidence of market value. Recent purchase documents are often among the quickest ways to resolve a protest.
What doesn't work
- Complaints about tax rates. Rates are set by your city, county, school district and other taxing units — the appraisal district and ARB can't change them.
- The size of the increase alone. A big jump isn't evidence that the value is wrong (although caps may limit what you're taxed on).
- Hardship or ability to pay. Unfortunately, these don't affect market value.
How we build your case
We combine MLS sold data, our ongoing database of residential and commercial comparables, unequal appraisal analysis and detailed financial models for income properties — then argue for the lowest value the evidence supports. Register your property and we'll put it to work, with no fee unless we lower your taxes.
Sources
- Texas Tax Code §41.43 — Burden of proof and unequal appraisal
- Texas Tax Code §42.26 — Unequal appraisal on appeal
- Texas Tax Code §41.461 — Evidence available before your hearing
- Texas Comptroller — Property tax protests and appeals
This article is general information, not legal or tax advice for your specific situation.
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