Property Tax Protest Evidence Checklist for Texas Homeowners

Ground rules

• Value is as of January 1. Property is appraised at its market value on January 1 (Tax Code §23.01). Damage or improvements after that date belong to next year.
• The district must prove its value. In a value or unequal-appraisal protest, the appraisal district carries the burden of proof (Tax Code §41.43). The Comptroller's ARB training manual notes that appraised values are not presumed correct, and that if the evidence on both sides weighs the same, the owner prevails.
• Taxes and finances aren't evidence. The ARB can't consider how high your taxes are or your personal finances. Keep everything focused on value.
• Protest both value and unequal appraisal. For a home, the Comptroller suggests checking both on Form 50-132, which allows the widest range of evidence.

The checklist

• Your notice of appraised value and the appraisal district's record for your property
• Corrections to the record: square footage, bedrooms, bathrooms, year built, pool, condition rating
• Recent sales of similar nearby homes, such as MLS sheets, with notes on how each differs from yours
• Appraised values of similar homes on your street or in your neighborhood
• Dated photos of condition problems as of January 1
• Written repair estimates or bids from contractors
• Inspection, engineering, or foundation reports
• Your closing statement, if you bought the home recently
• A certified appraisal, if you have one (see below)
• Surveys, plats, or deed records showing easements, flood zones, or lot issues
• Enough copies for each ARB member and the appraisal district, or files uploaded in advance

Comparable sales

Sales of similar homes are the most direct evidence of market value. The Comptroller's ARB training manual lists MLS sheets of recent sales of similar neighborhood homes as relevant evidence. When you choose them:

• Pick similar homes nearby. The factors the law lists for comparability include location, lot size, building size, age, condition, access, amenities, views, easements, and deed restrictions (Tax Code §23.013(d)).
• Use recent sales. In larger counties, appraisal districts may use residential sales within 36 months of January 1, adjusted for market changes over time (§23.013(b-1), (c)). Sales closer to January 1 are more persuasive.
• Explain the differences. If a comparable is larger, newer, or updated, say how that affects its price relative to yours.

Texas doesn't require sale prices to be made public, and appraisal districts generally won't give out sales lists. You're entitled to the sales the district used to value your property. A real estate agent can often pull MLS data for you.

Unequal appraisal comparables

An unequal-appraisal argument compares your appraised value with the appraised values of comparable properties. The appraisal district has to show your value is at or below "the median appraised value of a reasonable number of comparable properties appropriately adjusted" (Tax Code §41.43(b)(3)). No law sets a minimum number, but a handful of hand-picked properties is weaker than a reasonable set of genuinely similar homes. Appraised values are public, so you can find them on the appraisal district's website.

Condition evidence

This is where you know more than the appraisal district. Travis CAD, for example, says it doesn't inspect the interiors of occupied homes and relies on owners' photos, video, and testimony for interior condition. It also applies adjustments for problems such as a cracked slab, termite damage, and needed repairs.

• Photos: clear, dated, and labeled with what they show.
• Repair estimates: written bids that put a dollar figure on the work, such as a roof replacement or foundation repair.
• Reports: a home inspection or structural engineer's report carries more weight than a description.
• Outdated features: original kitchens, baths, or systems in a neighborhood where most homes have been updated.

A certified appraisal

For a property valued at $1 million or less, a recent appraisal raises the bar for the district. If you file a sworn appraisal from a Texas-certified appraiser, prepared no more than 180 days before your hearing and valuing the property as of January 1, at least 14 days before the hearing, the district must prove a different value by clear and convincing evidence (Tax Code §41.43(a-1), (a-2)). An appraisal costs money, so weigh it against what's at stake.

Getting the district's evidence

At least 14 days before your hearing you can request the data, schedules, and comparables the appraisal district plans to use, at no charge (Tax Code §41.461). If you asked and didn't get it in time, the district generally can't use it except as rebuttal (§41.67(d)). Review it before the hearing so you can respond to its comparables.

Submitting evidence in Travis County

Upload evidence through TCAD's online portal, where you can also see TCAD's evidence packet. The Travis ARB accepts Word, Excel, JPG, PNG, and PDF files. For an in-person hearing, bring paper copies for each panel member, TCAD, and yourself; TCAD's FAQ recommends five sets. See the hearing guide for what happens next.