Best Evidence for Winning a Texas Property Tax Protest (2026)
Last updated April 26, 2026 · Sources: Tax Code §41.41, §41.43, §41.461
Two Grounds — Always Plead Both
File Form 50-132 with both boxes checked: "value over market" AND "value unequal." You can waive one at the hearing, but you cannot add it after the deadline.
Ground 1: Excessive Market Value (§41.41(a)(1))
Argue your appraised value exceeds what a willing buyer would pay for your property on January 1.
Strongest evidence:
- Comparable closed sales — 3–5 sales within 6 months before January 1, similar size, age, condition, and location. Pull from your CAD's public data or MLS if accessible. Compute price-per-sq-ft for each.
- Your own purchase price — if you bought the property within the prior year or two, that sale is strong market evidence.
- Fee appraisal report — a licensed Texas appraiser's report (Chapter 1103) shifts the CAD's burden to clear-and-convincing on properties ≤$1M (§41.43(a-1)). Worth it for high-value homes.
- Condition issues dated before January 1 — photos of foundation damage, roof problems, flooding, or deferred maintenance. Timestamps matter — the damage must have existed as of January 1.
Ground 2: Unequal Appraisal (§41.43(b)(3)) ⭐ Often the Winner
Argue your property's appraised value per square foot exceeds the median appraised value per square foot of a reasonable number of comparable properties.
How to build an unequal appraisal case:
- Pull 5–10 similar properties from your CAD's public search (same neighborhood, similar size, age, and type).
- For each, record: appraised value and square footage.
- Compute appraised value per sq ft for each property and for your subject.
- Compute the median (not average) of the comparables' per-sq-ft values.
- If your per-sq-ft appraised value exceeds the median, present this as a one-page table.
Once you present this evidence, the CAD must prove by preponderance that your value is at or below the median. In rapidly rising markets, CADs often appraise some properties faster than others — creating genuine unequal appraisal that your analysis will expose.
Burden of Proof Summary
| Situation | CAD's Burden | Statute |
|---|---|---|
| Default (any protest) | Preponderance of evidence | §41.43(a) |
| Owner submits licensed appraiser report ≤$1M | Clear and convincing | §41.43(a-1) |
| CAD lowered value in prior year | Clear and convincing | §41.43(a-3) |
| CAD fails its burden | ARB must rule in owner's favor | §41.43(a) |
The HB201 Evidence Request Strategy
Under §41.461(a)(2), immediately after filing your protest, submit a written request to the CAD for all evidence they plan to present. They must deliver it at least 14 days before your hearing. If they miss this deadline, their evidence is excluded by statute (§41.67(d)).
Send the request by certified mail immediately after you receive your hearing notice. Even if the CAD does deliver their evidence, you now know exactly what you're up against before the hearing.
What NOT to Say at an ARB Hearing
- ❌ "My taxes are too high." — Tax burden is set by taxing unit rates, not appraisals. ARBs legally cannot consider this.
- ❌ "My neighbor pays less." — Irrelevant unless you can show unequal appraised values per the §41.43 methodology.
- ❌ "I can't afford these taxes." — Financial hardship is not a legal ground for protest.
- ✅ "The median appraised value per sq ft of these 8 comparable properties is $X; my property is appraised at $Y per sq ft, which exceeds the median."
- ✅ "These 4 comparable sales closed at a median of $X per sq ft in the 6 months before January 1; the appraisal exceeds market value."