Equal-and-Uniform Argument Builder
Drafts a property tax appeal argument built on the unequal-appraisal (equal-and-uniform) ground rather than on market value - the argument that a home is assessed unfairly relative to comparable nearby properties, even if its assessed value happens to be close to what it would sell for. The homeowner supplies their state, their own account or parcel and its assessed value, and a list of nearby comparable accounts with each one's assessed value and square footage. The tool walks through the standard unequal-appraisal logic: it puts each comparable on the same footing (typically by reducing each to assessed value per square foot so unlike-sized homes can be compared), assembles a reasonable number of genuinely comparable accounts, applies straightforward adjustments for measurable differences, computes the median of the adjusted comparable values, and shows whether the subject's assessed value exceeds that median - which is the heart of an equal-and-uniform claim. The output is a written argument the homeowner can submit or read aloud, anchored to the comparable accounts and the median, with the requested value set at or below the median. It is a generic explainer of how the unequal-appraisal/uniformity argument works; it does not reproduce any proprietary valuation engine and never asserts a market 'true value' - the entire point of this ground is that fairness, not market price, is what is being contested.
Example
Input: State: Texas (Harris County). Subject account: 1234567, assessed $720,000, 2,400 sq ft. Five nearby comparable accounts, same subdivision, similar age/type: (A) acct 1111111, assessed $612,000, 2,150 sq ft; (B) acct 2222222, assessed $648,000, 2,500 sq ft; (C) acct 3333333, assessed $585,000, 2,200 sq ft; (D) acct 4444444, assessed $660,000, 2,450 sq ft; (E) acct 5555555, assessed $600,000, 2,300 sq ft. Median guidance: median of assessed value per square foot, applied to the subject's 2,400 sq ft (Texas equal-and-uniform under Tex. Tax Code Sec. 41.43(b)(3)).
Output: Equal-and-uniform argument for account 1234567. 1. Same footing (assessed value per square foot). Because the comparable homes are not all the same size, I reduce each to assessed value per square foot so they can be compared fairly: - Subject (1234567): $720,000 / 2,400 = $300.00/sq ft - Comp A (1111111): $612,000 / 2,150 = $284.65/sq ft - Comp B (2222222): $648,000 / 2,500 = $259.20/sq ft - Comp C (3333333): $585,000 / 2,200 = $265.91/sq ft - Comp D (4444444): $660,000 / 2,450 = $269.39/sq ft - Comp E (5555555): $600,000 / 2,300 = $260.87/sq ft 2. Reasonable set of comparables. All five accounts are in the same subdivision, similar in size (2,150-2,500 sq ft), age, and type to the subject, so all five are kept; none is so dissimilar that it should be set aside. 3. Adjustments. The per-square-foot step already accounts for the size differences. No other measurable differences (lot, condition) were supplied, so no further dollar adjustments are made - flagged as judgment if any later arise. 4. Median. Ordering the five comparable per-sqft figures low to high: $259.20, $260.87, $265.91, $269.39, $284.65. The middle (third) value is the median: $265.91/sq ft. (The median, not the average, is the controlling figure in a Texas equal-and-uniform claim.) 5. Subject exceeds the median. Applying the median $265.91/sq ft to the subject's 2,400 sq ft gives an equalized value of $638,184. The subject is assessed at $720,000 - which is $81,816 above the median-supported figure, about 12.8% higher than comparable homes are assessed per square foot. The subject is appraised above the median of the comparable accounts. 6. Requested value. I request that account 1234567 be equalized to $638,000 (at the median of the appropriately adjusted comparable accounts). Suggested closing to submit or read aloud: 'My property is appraised above the median appraised value of a reasonable number of comparable properties, appropriately adjusted. The median assessed value per square foot of five comparable accounts in my subdivision is $265.91; applied to my 2,400 square feet that is $638,184, while I am appraised at $720,000. Under the equal-and-uniform standard I respectfully request that my appraised value be equalized to $638,000.'
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