What Texas Property Owners Should Know About the Equal and Uniform Argument

Even if your value is accurate, your taxes may not be fair. Learn how the Equal and Uniform rule can
Texas Property Value Protest - Property Tax

When it comes to lowering your property taxes in Texas, most people focus on market value. But there’s another powerful tool that’s often overlooked: the Equal and Uniform argument.

This legal standard gives you the right to protest your property’s valuation not because it’s too high in absolute terms, but because it’s not equal and uniform compared to similar properties in your area.

At TexasPVP, we’ve helped thousands of property owners use this argument successfully. Whether you own a home, commercial building, or investment property, understanding how Equal and Uniform works can make a big difference on your tax bill.

What Does “Equal and Uniform” Mean?

Under the Texas Property Tax Code (Section 42.26), your property must be appraised equally and uniformly with comparable properties. That means:

  • Properties with similar size, age, condition, and use
  • Located in the same or similar neighborhoods
  • Should be assessed at a similar value per square foot or income potential

Even if your property’s market value seems accurate, you can still file a protest if the appraisal is inconsistent with others like it.

Why This Matters for Texas Property Owners

Let’s say your property is valued at $500,000, and three nearby, similar properties are each valued at $450,000. Even if $500,000 is fair based on recent sales, your property may not be equal and uniform under the law.

This gives you legal grounds to protest and seek a reduction and it’s often one of the most effective strategies in a formal hearing.

When Is the Equal and Uniform Argument Effective?

This argument works best when:

  • You can show clear disparities between your valuation and similar nearby properties
  • The appraisal district applied mass appraisal techniques without properly adjusting for your property’s condition or location
  • There’s no recent sale of your property to dispute market value directly

TexasPVP uses licensed professionals, software tools, and certified comparables to prove these disparities and advocate for a reduction.

Common Misunderstandings About Equal and Uniform Protests

1. “My market value is accurate, so I can’t protest.”
False Equal and Uniform allows you to protest based on fairness, not just accuracy.

2. “I need recent sales to win a protest.”
Not necessarily. Equal and Uniform uses appraisal data, not sales prices.

3. “This only applies to homeowners.”
Wrong this argument is just as powerful for commercial and investment properties

How TexasPVP Builds a Strong Equal and Uniform Case

At TexasPVP, we:

  • Analyze your appraisal against real comparables in your district
  • Create detailed reports showing inconsistencies
  • Present evidence using certified appraisal data
  • Handle the protest from start to finish

Whether your property is a single-family home or a multi-tenant retail space, we know how to use Equal and Uniform to your advantage.

You Have the Right to Fair Treatment, Let’s Make Sure You Get It

Texas law gives you the right to challenge an unfair valuation and the Equal and Uniform argument is one of the strongest tools available to do that.

If your property tax bill seems unfair compared to your neighbors or similar properties nearby, don’t ignore it. Let TexasPVP help you protest with a data-backed, legally sound case that levels the playing field.

👉 Start your property tax protest with TexasPVP today

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Quick Facts

. What is the Equal and Uniform argument?
It’s a legal basis to protest your property valuation if it’s not assessed equally compared to similar nearby properties, even if the market value is correct.
Yes. The Equal and Uniform approach relies on appraisal data from similar properties, not recent sales prices.
Both. Equal and Uniform protests are powerful for all types of property, including residential, commercial, and investment properties.
Is Your Property Overvalued?
Texas Property Value Protest - property tax protest/property taxes in Texas/property tax consultant/help with property taxes in texas
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