Unequal appraisal vs market value: which appeal ground to use

Market value

Every state lets you argue that the assessor’s value is more than the home was worth on the valuation date. The evidence is recent arm’s-length sales of similar nearby homes, adjusted for differences, or an appraisal. Washington’s board rules describe how sales are weighed (WAC 458-14-087), and Ohio lets a recent arm’s-length sale of the home itself stand as its true value (ORC 5713.03).

Unequal appraisal in Texas

Texas gives owners a separate ground: the property is appraised unequally if its appraised value exceeds the median appraised value of a reasonable number of comparable properties, appropriately adjusted (Tex. Tax Code §41.43(b)(3)). The appraisal district has to show your value is at or below that median. Because the comparison uses the district’s own values, it works even though Texas sale prices are not public record, and even when your value is below market.

Uniformity in other states

Elsewhere, uniformity is usually argued with ratios rather than a median of neighbors. In New York an assessment is “unequal” when it is at a higher percentage of value than the average for the municipality (RPTL §522), measured against the state’s residential assessment ratio. New Jersey applies the county’s Chapter 123 ratio range when it decides an appeal.

Which ground we use, and why only one

Appealmetrics uses one primary ground per state and never averages them: unequal appraisal in Texas, market value from recorded sales everywhere else. A packet that mixes two weak arguments reads worse to a board than one strong one. The methodology shows the formulas.

Check whether yours is over-assessed

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Related guides

• Evidence that works in a property tax appeal
• What is an assessment ratio?
• When not to appeal your property tax assessment

1. Tex. Tax Code ch. 41, local review (protests, §41.43(b)(3) unequal appraisal, §41.44 deadline, §41.461 evidence)
2. Texas Comptroller, property tax protests and appeals
3. WAC 458-14-087, sales evidence before the board of equalization
4. Ohio Rev. Code 5713.03, a recent arm’s-length sale as true value
5. N.Y. RPTL §522, definitions of excessive and unequal assessment
6. New York ORPTS, residential assessment ratios
7. New Jersey Division of Taxation, property tax appeal guide
8. New Jersey Division of Taxation, Chapter 123 ratios for tax year 2027