AssessCheck

Property Tax Protest Evidence

At an ARB hearing, it is up to you to have what you need to prove your case — "you cannot go to the hearing and just say the appraisal district is wrong," as the Comptroller puts it. This guide covers each evidence category that the official Texas guidance names. For each, it explains what it is, why it may matter, when it may be useful, and — just as important — what it does not prove by itself.

Before your hearing, check your county ARB's adopted hearing procedures for how many copies of evidence to bring and what electronic presentation is allowed. See the ARB hearing guide and build your packet with the assessment checker.

Property photographs

What it is
Dated photographs of your property's condition, and, where relevant, photographs of comparable properties.
Why it may matter
The Comptroller's guidance on ARB hearings lists property photographs (yours and comparables') among the information owners should gather to help establish value.
When it may be useful
When physical condition, deferred maintenance, or damage is part of your argument, or when showing how your property differs from comparables the district may rely on.
What it does not prove by itself
Photographs alone do not establish a specific market value, and they do not by themselves prove that an appraised value is incorrect.
What to verify
Confirm current evidence submission rules (copies, electronic devices, timing) in the ARB hearing procedures for your county before your hearing.

Repair estimates and repair receipts

What it is
Written estimates from contractors or receipts for completed repairs addressing deficiencies in the property.
Why it may matter
The Comptroller's guidance lists 'receipts or estimates for repairs' among the information owners should gather. Condition is one of the factors Texas Tax Code § 23.013 says distinguishes comparable properties.
When it may be useful
When you contend the property's condition reduces its market value relative to properties in average condition.
What it does not prove by itself
A repair estimate does not translate mechanically into a specific dollar reduction in appraised value, and it does not prove the assessment is wrong by itself.
What to verify
Whether the appraisal district or ARB requires the estimate to be signed, itemized, or accompanied by photographs.

Sales price documentation

What it is
Listings, closing statements, and other documentation of the price your property sold for, or of prices for comparable properties.
Why it may matter
The Comptroller's guidance lists 'sales price documentation, such as listings, closing statements and other information' among what owners should bring to support their case.
When it may be useful
When your property sold recently in an arm's-length transaction, or when you rely on recent sales of similar properties.
What it does not prove by itself
A single sale price does not automatically control the appraised value; market value is defined by statute and the ARB weighs the evidence as a whole.
What to verify
The sale's date relative to the appraisal date, and whether the transaction reflects open-market conditions.

Comparable property information

What it is
Documented details of similar properties — location, size, age, condition, and recorded values or sales — used to argue value by comparison.
Why it may matter
Texas Tax Code § 23.013 defines what makes a sale comparable (recency windows and similarity factors). The Comptroller's hearing guidance expects owners to present a clear, evidence-based case.
When it may be useful
When you contend the appraised value exceeds the value supported by genuinely similar properties.
What it does not prove by itself
Properties are not comparable merely because they are nearby; a comparison built on dissimilar properties proves nothing.
What to verify
Each comparable's similarity on the § 23.013 factors and the applicable sale-recency window.

Calculations of median level of appraisal

What it is
Calculations comparing your property's appraised value with its market value, used when protesting unequal appraisal.
Why it may matter
The Comptroller's guidance lists 'calculations of median level of appraisal, if protesting equal and uniform appraisal' among the evidence owners may bring.
When it may be useful
Only when the protest ground is unequal appraisal — that your property was appraised unequally compared with comparable properties.
What it does not prove by itself
Such calculations address uniformity, not market value directly, and the legal standard is set by statute and case law this site does not interpret.
What to verify
Whether an unequal-appraisal ground applies to your situation before relying on this category.

Affidavits

What it is
Sworn written statements, notarized before an officer authorized to administer oaths, containing evidence or argument.
Why it may matter
Texas Tax Code § 41.45(b) allows a property owner to offer evidence or argument by affidavit without personally appearing, and the Comptroller's guidance lists affidavits among useful evidence.
When it may be useful
When you cannot attend in person, or to preserve a statement of fact for the hearing record.
What it does not prove by itself
An affidavit is still just evidence; the ARB weighs it like any other evidence.
What to verify
The affidavit's required contents and the deadline for submitting it under your county's ARB procedures.

Architectural drawings or blueprints

What it is
Plans, drawings, or blueprints describing the property's structures and improvements.
Why it may matter
The Comptroller's guidance lists 'architectural drawings or blueprints' among the information owners should gather.
When it may be useful
When the record's description of the improvements (size, layout, quality) is disputed or needs documentation.
What it does not prove by itself
Drawings document characteristics; they do not by themselves establish a value.
What to verify
That the drawings match the property's current condition rather than an earlier design.

Engineering reports

What it is
Reports by licensed engineers addressing structural or physical conditions of the property.
Why it may matter
The Comptroller's guidance lists 'engineering reports' among the information owners should gather.
When it may be useful
When a significant physical issue (for example, a structural or foundation condition) is documented and bears on value.
What it does not prove by itself
A report documents condition. It does not convert into a specific appraisal adjustment, and this site does not assign percentage impacts.
What to verify
The report's authorship, licensure, and date relative to the appraisal date.

Property surveys

What it is
Licensed surveys establishing the property's boundaries, acreage, and improvements' placement.
Why it may matter
The Comptroller's guidance lists 'property surveys' among the information owners should gather.
When it may be useful
When lot size, boundaries, or the existence of improvements are in question.
What it does not prove by itself
A survey documents physical facts, not value.
What to verify
That the survey is current and reflects the property as appraised.

Deed records

What it is
Recorded deeds and related county records establishing ownership and, sometimes, transaction history.
Why it may matter
The Comptroller's guidance lists 'deed records' among the information owners should gather.
When it may be useful
When ownership, ownership date, or a recorded transaction is relevant to the protest.
What it does not prove by itself
A deed records title events; it does not determine the correct appraised value.
What to verify
That the recorded information matches the appraisal district's records for your account.

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