Unequal appraisal

An unequal-appraisal claim argues your home is assessed higher per square foot than a reasonable number of comparable properties — even if your market value is correct in isolation. Under Texas Tax Code § 41.43(b)(3), if the median adjusted assessment of comparable properties is lower than yours, the board must reduce to that median.

When to use it

Your market value is defensible but neighbors are assessed lower per sqft.
You have a recent purchase that pinned your value while older owners were not re-noticed.
Comparable sales are thin and a sales-based appeal would be weak.
You want a second, independent ground in your appeal packet alongside market value.

The method

Pull the appraisal-district roll for 8-10 comparable parcels (same neighborhood, ±20% sqft, similar age).
Record each parcel's assessed value and living area.
Compute assessed-value-per-square-foot for each.
Take the median. Apply it to your living area.
Submit the table with the assessor's own roll cited as the source.

Why boards take it seriously

The arithmetic uses the district's own numbers. There is no opinion to attack and no third-party valuation to dismiss. Unequal-appraisal evidence converts cleanly into an order because the board can verify every line against its own records.

Common questions

Is unequal appraisal stronger than market value?

In some Texas counties, yes. Tex. Tax Code § 41.43(b)(3) requires the board to grant relief if the median assessment of comparable properties, adjusted, is below the subject's. The math is purely arithmetic, which makes it harder for the district to rebut.

Does Florida allow unequal appraisal claims?

Florida uses 'just value' uniformity under Art. VII § 4 but in practice market-value evidence drives Florida VAB appeals. Unequal-style arguments work as supporting evidence, not as the primary claim.

How do I pick the comparison set?

Eight to ten properties of similar age, size, and location, drawn from the district's own roll. Compute each one's assessed-value-per-square-foot, take the median, and apply it to your living area. The result is your equity-supported value.

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