What is an equal and uniform (unequal appraisal) protest in Texas?

Texas gives homeowners a second, distinct ground to win a protest: unequal appraisal, often called "equal and uniform." It can succeed even in a hot market where a pure market-value argument fails.

The legal standard. Under Tex. Tax Code §41.43(b)(3), a protest on the ground of unequal appraisal shall be determined in favor of the property owner unless the appraisal district establishes that your appraised value is equal to or less than the median appraised value of a reasonable number of comparable properties, appropriately adjusted. In other words, you are entitled to be taxed no higher than the median of comparable homes — regardless of what your house would actually sell for.

Why it is powerful. A market-value protest asks whether your value is too high relative to sales. An equal-and-uniform protest asks whether you are being treated fairly relative to your neighbors. In appreciating markets, sales may support a high value, but if near-identical homes are appraised lower, you can still win a reduction to the adjusted median.

Building the case:

• Pick comparable accounts — similar homes in your area by size, age, quality, and condition. You can pull these from your appraisal district's public records.
• Adjust appraised values, not sale prices, for differences (square footage, lot size, condition, extras).
• Compute the median of the adjusted appraised values. If your appraised value exceeds that median, request a reduction to it.
• Request the district's evidence by checking the box on Form 50-132 so you can rebut their comparables under Tex. Tax Code §41.461.

Burden of proof. As the Texas Comptroller notes, you must come prepared with evidence — but on the unequal-appraisal ground, the statute places the burden on the appraisal district to prove your value is not above the adjusted median. Mark both "over market value" and "unequal appraisal" on your protest to preserve both arguments.