What evidence do I need for a property tax appeal?
What evidence do I need for a property tax appeal?
The strongest evidence is recent comparable sales of similar nearby homes, proof of factual record errors (wrong square footage or room count), and photos plus repair estimates documenting defects that lower your home's value.
Property tax boards expect the same kinds of evidence almost everywhere because they mirror how assessors value homes in the first place.
1. Comparable sales (the core). Recent arm's-length sales of similar nearby homes are the primary evidence in a valuation appeal. This reflects the sales comparison approach, which the IAAO Standard on Mass Appraisal of Real Property calls the preferred approach for residential property when sufficient sales exist. Aim for sales within the last 6–12 months, close in size, age, and condition, and within a short distance.
2. Factual record errors. Pull your property record card from the assessor and check it. Wrong square footage, an extra bathroom you don't have, an incorrect lot size, or a finished-basement flag that's false are objective, high-success arguments. The Bankrate guide (Oct 31, 2025) cites the common example of a record showing "2,500 square feet of livable space when it's really 2,000."
3. Condition and defect evidence. Photos of foundation cracks, roof damage, flooding, or deferred maintenance, plus contractor repair estimates, show the home is worth less than its assessed condition implies.
4. An independent appraisal or your recent purchase price. A recent fee appraisal or a recent arm's-length purchase price below the assessment can be persuasive — though some boards weight purchase price differently from market value.
5. Unequal-appraisal evidence. If near-identical neighbors are assessed lower, an equity/uniformity argument can win even in a rising market where "below market value" claims fail. The Texas Comptroller lists photographs, repair receipts, sales-price documentation, and comparable-property information as the kinds of evidence to bring.
Practical tips: organize evidence into a short packet, lead with your strongest comps, label adjustments clearly, and bring enough copies for the board. Many jurisdictions impose an evidence-exchange deadline before the hearing — submit on time or risk having it excluded.