Evidence and comps — what actually wins a property tax appeal

Property tax appeals are decided by comparable sales, not arguments. The strongest evidence set is three to five arms-length sales within a half mile, sold in the past 12 months, with similar square footage (within 20 percent), similar age, and similar condition. Median price per square foot from that set supports your requested value.

Selection criteria, in priority order

Factor	Target	Why
Distance	Within 0.5 miles	Same school zone and micro-market
Sale date	Past 12 months	Matches assessment date
Living area	Within 20 percent	Avoids price-per-sqft distortion
Year built	Within 10 years	Construction quality and systems
Condition	Similar or better	Avoids the assessor adjusting up

Mistakes that sink otherwise good evidence

Mixing in foreclosure or short sales without flagging them. Boards exclude these.
Cherry-picking only the three lowest sales. Reviewers spot it instantly.
Comparing to a different subdivision across a major road or school boundary.
Ignoring condition. If your roof is 25 years old, document it.

Common questions

How many comparable sales do I need?

Three at minimum, five is ideal. More than seven dilutes the set unless they tell a clearly consistent story.

How recent must the sales be?

Within the past 12 months from the assessment date, ideally clustered within six months. Older sales are accepted only when the market has been stable.

Can I use Zillow or Redfin estimates?

No. Only closed, recorded arms-length sales count as evidence. Estimates are excluded by both Texas ARBs and Florida VABs.

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