Even if your value roughly matches market, you may win on uniformity: if similar homes are assessed lower than yours, you’re being treated unequally and your assessment should be brought in line. Texas formalizes “unequal appraisal” by statute, and many other states recognize an equity/uniformity claim — but the exact rules vary.
How it differs from a comps (sales) argument
- A comps argument uses sale prices to show market value is too high.
- An unequal-appraisal argument uses other homes’ assessed values to show you’re assessed higher than comparable properties — a fairness/uniformity claim, even if no recent sales exist.
Build the comparison
Pick similar properties (same neighborhood, size, age, type) and pull their assessed values from the public roll. Compare on a per-square-foot basis to normalize size.
The packet
PROPERTY TAX APPEAL - UNEQUAL APPRAISAL / UNIFORMITY
Owner: [Name] Parcel / account #: [number]
Subject: [address], [sq ft] Noticed value: $[amount]
Subject assessed $/sq ft: $[amount/sqft]
COMPARABLE ASSESSMENTS (similar properties)
Subject Comp 1 Comp 2 Comp 3 Comp 4
Address [you] [addr] [addr] [addr] [addr]
Living area (sq ft) [ ] [ ] [ ] [ ] [ ]
Assessed value $[ ] $[ ] $[ ] $[ ] $[ ]
Assessed $ / sq ft $[ ] $[ ] $[ ] $[ ] $[ ]
Median assessed $/sq ft of the comparables: $[amount]
Applied to my [sq ft]: $[amount]
CONCLUSION: Comparable properties are assessed at a median of $[ ]/sq ft, versus
my $[ ]/sq ft. To be assessed uniformly, my value should be reduced to about
$[amount]. I request equalization to that value.
Source: county assessment roll / public property records.
Attached: assessment printouts for each comparable.
How to submit it
Get the comparables’ assessed values from the public assessment roll (online or at the assessor’s office). Use enough comps (often 4-10) to establish a credible median, and normalize by $/sq ft. Submit with your appeal.
Notes. Whether a pure uniformity argument is allowed — and exactly how the “median level of appraisal” is applied — varies significantly by state (it’s strongest where codified, like Texas). Don’t mix it up with sales: here you compare assessments, not sale prices. Pair with a sales comps packet where both are allowed. General information, not legal or appraisal advice.