Equal and Uniform Property Tax Assessment

Equal and uniform appraisal is the constitutional principle that all property within a taxing jurisdiction must be assessed at the same level relative to market value, preventing selective overvaluation of individual properties.

The "equal and uniform" doctrine holds that similarly situated properties must be assessed at similar values. If your neighbors' assessed values are lower than yours for comparable homes, you may have an unequal appraisal claim.

Last reviewed May 23, 2026.