January 06, 2023

What does 'value is unequal compared with other properties' mean?

"Value is unequal compared with other properties" is one of the options under "Reasons to Protest" in Form 50-132 Property Owner's Notice of Protest. Always check this option! We will explain why.

Taxation shall be equal and uniform

Properties which are of a similar nature and character should be appraised and taxed uniformly and equitably. Section 1.a of the Texas constitution mandates: "Taxation shall be equal and uniform". However, when properties get appraised unequally, this constitutionally guaranteed mandate gets challenged. The remedy for unequal appraisal is set forth in the Texas Property Tax Code - Section 42.26.

Remedy for Unequal Appraisal

If you feel your property value has been assessed unfairly compared to similar properties in your neighborhood, you have the right to protest your "Unequal value". Texas Property Tax Code Section 42.26(a) sets forth the remedy for unequal appraisal. The district court shall grant relief on the ground that a property is appraised unequally if:

(1) the appraisal ratio of the property exceeds by at least 10 percent the median level of appraisal of a reasonable and representative sample of other properties in the appraisal district;

(2) the appraisal ratio of the property exceeds by at least 10 percent the median level of appraisal of a sample of properties in the appraisal district consisting of a reasonable number of other properties similarly situated to, or of the same general kind or character as, the property subject to the appeal; or

(3) the appraised value of the property exceeds the median appraised value of a reasonable number of comparable properties appropriately adjusted.

Property owners are thus entitled to challenge their appraisal based on "Unequal Appraisal", if they find that they have not been fairly assessed. This is when you file your protest and select the reason: "Value is unequal compared with other properties".

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