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
- Evidence documents facts; it rarely proves a value by itself. A repair estimate shows a defect, not a dollar reduction. Be ready for the board to weigh everything together.
- Follow your county's ARB procedures on form (copies, electronic submission, deadlines). Well-chosen evidence can be excluded for procedural reasons — check the rules before your hearing.