Evidence

Evidence is what turns a disagreement about your assessment into something a review board can weigh. Texas guidance is specific about what owners may bring to support a protest — and this section is organized around what you are trying to show, because the evidence that helps depends entirely on that.

Start from your situation

You believe your property would not sell for the appraised value in its current condition

Condition arguments need documentation of the specific problems — an assertion alone rarely moves a hearing.

You recently bought or sold the property

The sale's date relative to January 1 matters, and one sale does not automatically control the outcome.

You believe similar properties are valued lower

Similarity is statutory (location, size, age, condition and more) — proximity alone is not enough.

You believe your property was appraised unequally compared with similar ones

This is a distinct protest ground with its own standard; confirm it applies before relying on it.

The appraisal record contains factual errors (size, features, age)

Correcting the record can affect value without a formal value argument.

The full evidence guide

Every evidence category the official Texas guidance names — what it is, why it may matter, when it is useful, and what it does not prove by itself — is in the property tax protest evidence guide. The assessment checker builds a preparation checklist from your own situation.

Two rules that hold for every category