equity-uniformity
Win on equity: prove your property is assessed higher than its neighbors.
Even at market value, an assessment must come down when comparable properties are assessed lower.
Equal and uniform value
$21,326,352
Reduction from notice
12.5%
The strongest argument most owners never make.
Uniformity is a separate ground
Texas Tax Code §41.43(b)(3) and §42.26(a) let an owner win by showing the appraised value exceeds the median appraised value of a reasonable number of appropriately adjusted comparables, even when market value is not in dispute.
The data is on the assessor's own roll
Peer assessments are public. Building the matrix by hand means hours of searching account by account and adjusting for size, age and class.
Constitutional footing elsewhere
Illinois, Georgia and many other states require uniform taxation by constitution, and boards weigh equity evidence alongside market evidence.
How the matrix is assembled
- Peers screened per case
- 40 to 400
- Peers in the exhibit
- 5 to 15
- Statistic
- Adjusted median $/sf
- Time to matrix
- About 3 min
Comparable selection and adjustment follow the same appraisal discipline as the sales approach, so the matrix stands up when the district's appraiser questions it.
- 1
Search the roll
We query the assessor roll for parcels in the same submarket, property use, building class and size band as the subject.
- 2
Screen for comparability
Peers with partial assessments, exemptions, new construction or mixed use are excluded, and the reason is logged.
- 3
Adjust appropriately
Each peer's assessed value per square foot is adjusted for size, age, condition and location differences with the same discipline as a sales grid.
- 4
Compute the median
The adjusted median sets the equal-and-uniform value. The exhibit shows every peer, every adjustment and the resulting indicated value.
“The uniformity matrix proved unequal assessment in 3 minutes. The Board of Review granted an 18% reduction.”
Equity Uniformity questions
Next module: Petition GeneratorHow many comparables does a uniformity argument need?
Texas law requires a reasonable number of appropriately adjusted comparables and does not set a fixed count. Panels commonly see five to fifteen. The engine flags matrices that rely on too few peers.
Does uniformity work outside Texas?
Yes, but the rules differ. Illinois boards consider assessment equity under the constitutional uniformity requirement, and many states recognize discrimination or equalization claims. Each jurisdiction hub explains the local standard.
Can uniformity and market value be argued together?
Usually. Most boards accept both grounds on one petition and grant the lower supportable value. The binder presents them as separate exhibits.
Stop overpaying commercial property tax on a flawed mass appraisal.
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