Property Tax Protest Evidence: What to Gather and How to Use It

The outcome of a Texas property tax protest depends almost entirely on the evidence you bring. A well-prepared homeowner with printed comparables and a clear argument will almost always do better than one who shows up empty-handed expecting the panel to just believe them. This guide covers everything you should gather before your hearing.

The Two Main Grounds for Protest

Understanding which ground — or grounds — you're arguing is essential to knowing what evidence to gather.

• Market Value Protest: You argue that the appraised value exceeds the property's actual market value. Evidence must show what the property would sell for in a willing buyer/willing seller transaction.
• Unequal Appraisal Protest: You argue that your property is assessed at a higher ratio of market value than comparable properties in the same district. You don't need to prove the absolute value is wrong — only that similar properties are treated more favorably.

You can argue both simultaneously. In practice, unequal appraisal is often easier to prove because you're using the CAD's own data rather than proving market value from scratch.

Market Value Evidence

Comparable Sales (Comps)

The gold standard for market value protests is comparable sales — recent arm's-length transactions of properties similar to yours. Good comparables should be:

• Sold within the past 6–12 months (closer to the January 1 valuation date is better)
• Within 0.5–1 mile of your property
• Similar in square footage (within ±15%)
• Similar in age (within ±5–10 years)
• Similar in overall features and condition
• Arm's-length sales (not foreclosures, estate sales, or family transfers)

Bring 3–6 comparables in a printed table showing: address, sale date, sale price, square footage, year built, and price per square foot. Your CAD's own online search tools are often the best source — using the CAD's own data is particularly persuasive because the appraiser can't dispute the source.

Your Recent Purchase Price

If you purchased the property recently (generally within the past 1–2 years) for an amount below the CAD's appraisal, that purchase price is among the strongest possible evidence of market value. Bring your closing disclosure, HUD-1, or executed purchase contract.

Licensed Appraisal Report

A recent appraisal from a licensed Texas appraiser is highly persuasive and carries significant weight with both CAD appraisers and ARB panels. It is more expensive to obtain (typically $300–$600 for a residential appraisal) but may be worthwhile for higher-value properties.

Unequal Appraisal Evidence

Under Texas Tax Code §41.43, you can protest if your property is appraised at a higher percentage of its market value than the median of comparable properties. The evidence for this comes directly from the CAD's own records.

1. 1Go to your CAD website and search for 5–10 properties similar to yours (same subdivision or area, similar size, age, and type).
2. 2Record each property's CAD-assessed value.
3. 3If you know the market values (from recent sales or your own estimate), calculate the appraisal ratio for each: Assessed Value ÷ Market Value.
4. 4If your ratio is higher than the median ratio of comparables, that is grounds for an unequal appraisal protest.
5. 5Print these records and bring them to your hearing.

Property Condition Evidence

If your property has condition issues — foundation problems, roof damage, outdated systems, water damage — those issues may justify a lower value. The key is documenting them properly:

• Photographs: Thorough photographs of every issue, taken from multiple angles. Include something for scale (a ruler, a coin).
• Inspection Reports: A licensed home inspector's or specialist's written report is far more persuasive than your own statements.
• Contractor Estimates: Written, itemized repair estimates from licensed contractors quantify the dollar impact of the condition issues.
• Insurance Claims: Any insurance claims related to property damage can serve as evidence.

Combine photos, professional reports, and repair estimates for the strongest possible condition argument.

CAD Record Errors

CAD records frequently contain errors that inflate values — incorrect square footage, wrong room counts, incorrect year built, or features listed that don't exist. These are especially valuable because they directly attack the foundation of the appraisal.

• Pull your full property record from the CAD website and review every field carefully.
• Compare the CAD's listed square footage to your permit records, a licensed appraiser's floor plan, or a survey.
• Verify bedroom and bathroom counts.
• Check that the quality grade and condition rating reflect the property's actual state.
• If you find errors, bring documents proving the correct information: permits, surveys, appraisal sketches, or floor plans.

How to Organize Your Evidence for the Hearing

A well-organized evidence packet is almost as important as the evidence itself. Appraisers and ARB panels see dozens of protests per day — a clear, professional packet makes your case easier to evaluate and shows you are prepared.

1. 1Bring 3 printed copies: one for you, one for the appraiser or panel, one for the record.
2. 2Use a binder or folder with labeled tabs: 'Comparables,' 'Property Record,' 'Condition Photos,' 'Repair Estimates,' etc.
3. 3Lead with a one-page summary showing your requested value and the key evidence supporting it.
4. 4Number your pages and reference them during your presentation.
5. 5Keep your presentation under 3 minutes for informal hearings. ARB hearings allow more time, but still stay concise.