Comparable Properties

Why comparability is a legal question in Texas

Texas law doesn't leave "comparable" to intuition. Tax Code § 23.013 governs how the chief appraiser must use the market data comparison method, and its standards are the same ones worth applying when you evaluate your own assessment or assemble evidence.

The recency windows

A sale is generally not comparable unless it occurred within 24 months of the valuation date — but for residential property in a county with more than 150,000 people (Harris County included), the window is 36 months, and the exception for thin samples does not apply there. Older sales must also be adjusted for market change between the sale date and the valuation date.

The similarity factors

Whether a property is comparable turns on similarities in: location, square footage of the lot and improvements, property age, property condition, property access, amenities, views, income, operating expenses, occupancy, and easements, deed restrictions, or other legal burdens affecting marketability. In designated historic districts, restrictions on altering property must also be considered.

What this rules out

A house three streets away with twice the living area is not comparable just because it is close. A renovated flip is not comparable to an original-condition home without adjusting for condition. And a listing price is not a sale: listings show asking prices, not what a willing buyer and seller agreed to.

How our tool handles comparables

It doesn't generate them. A comparison built on properties the tool cannot verify would be worse than none — it would look authoritative while being wrong. The checker instead screens the facts you enter and documents similarity factors for comparables you identify through your appraisal district's official search. See our methodology and the assessment checker.

The most common mistake

Judging your assessment against the property with the highest value on your street. § 23.013 compares your property to genuinely similar ones — not to the most expensive neighbor. If the properties you cite in a review are bigger, newer, or in better condition, the comparison proves the opposite of what you intend, and it can undercut an otherwise sound case. Screening your own value with the assessment checker before choosing comparables makes the direction of the comparison explicit.