A county-level government agency responsible for appraising all taxable property within its jurisdiction for property tax purposes. Also called an assessor's office in many states.
Assessed Value
The dollar value assigned to a property by the appraisal district for tax purposes. May differ from market value; many states apply an assessment ratio (e.g., 10% in some states).
Equal and Uniform Appraisal
The constitutional principle requiring all properties to be assessed at the same ratio to market value. If comparable neighbors are assessed lower, you may have an "unequal appraisal" claim.
Homestead Exemption
A reduction in assessed value available to homeowners who use a property as their primary residence. Texas provides a $200,000 homestead exemption (as of 2025) reducing the taxable value of your home.
Informal Conference
A pre-hearing meeting between the homeowner and an appraisal district appraiser to discuss evidence and potentially settle the protest without a formal board hearing. Most Texas protests (70–90%) resolve at this stage.
Lien Date
The date as of which property is assessed for tax purposes. In Texas, the lien date is January 1. The market value of your home on that date determines your assessment.
Market Value
The price a property would sell for in an arm's length transaction between a willing buyer and seller. This is the primary benchmark for property tax assessments in most states.
Notice of Appraised Value
The annual notice from the appraisal district stating your property's assessed value and informing you of your right to protest. In Texas, the notice is typically mailed in April.
Protest / Grievance / Petition / Appeal
The homeowner's formal challenge to the appraisal district's assessed value. The term varies by state: Texas uses "protest," New York uses "grievance," Massachusetts uses "abatement," Florida uses "petition."
Review Board
The quasi-judicial body that hears property tax protests. Called the Appraisal Review Board (ARB) in Texas, Board of Assessment Review (BAR) in New York, Value Adjustment Board (VAB) in Florida.
Tax Rate
The rate (in dollars per $100 of assessed value, or mills) applied to taxable value to calculate the property tax bill. Set by taxing units (school districts, cities, counties). Cannot be reduced through a protest — only the assessed value can be changed.
Unequal Appraisal
An assessment that is higher than the median value of comparable properties appropriately adjusted. In Texas (Tex. Tax Code §41.43(b)(3)), this is an independent ground for protest even if your home is priced at market value.
USPAP
Uniform Standards of Professional Appraisal Practice. A licensed appraisal conforming to USPAP standards, conducted by a Texas Certified Residential or Certified General Appraiser within 180 days before your hearing, shifts the burden of proof to the appraisal district under Tex. Tax Code §41.43(a-1).
Value Adjustment Board (VAB)
Florida's county-level board that hears property tax petitions. Florida's equivalent of Texas's Appraisal Review Board.
Verified Comparable
A property with verified sale data or appraisal district records used as a benchmark for evaluating a subject property's assessed value. In Texas's non-disclosure environment, comparable values are typically drawn from CAD appraisal rolls rather than private sales data.
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