At Michael Saegert, Attorney at Law, we represent property owners who feel that their property tax appraisal is unfair or inaccurate. In Texas, appraisal districts determine property values each year, and those values directly affect how much property tax a homeowner or business must pay.
When an appraisal feels inflated, it can result in unfair tax burdens. Filing a lawsuit may be the right step, but going to court requires preparation—and solid evidence.
Texas property owners have the right to challenge appraised values through the local appraisal review board (ARB) and, if needed, file a lawsuit in district court. When that happens, the outcome largely depends on the quality of the evidence presented.
Courts expect plaintiffs to present clear, persuasive data that shows the appraisal was wrong or unsupported.
Our property tax law firm can help you learn about the evidence you need to strengthen your property tax appraisal lawsuit under Texas law.
The Legal Basis for a Property Tax Lawsuit
In Texas, property tax is based on the appraised value of the property as determined by the local appraisal district. These districts use mass appraisal methods, which means they may overlook unique characteristics or undervalue market trends specific to a particular neighborhood or building.
Texas property tax law allows property owners to challenge their appraisals through protest and litigation. Under Chapter 42 of the Texas Tax Code, a property owner can file suit in district court if they disagree with the final decision of the appraisal review board.
However, to prevail in court, the property owner must present evidence that proves the appraised value is incorrect or that the process violated state standards.
Evidence Is Everything in a Property Tax Case
It’s essential to bring strong, relevant, and timely evidence to court. Without documentation, the court has no reason to overturn the appraisal district's decision. Your belief that the value is wrong won't be enough.
The good news is that property tax law courts are receptive to facts and data. When you build a strong foundation of evidence, you increase your chances of securing a fair outcome.
What a Property Tax Law Court Looks For
Property tax law district courts reviewing property tax lawsuits want to see more than just your protest letter or ARB filings. They want to see comparative data, expert testimony, and proof that the appraised value doesn’t reflect fair market value or violates the principle of equal and uniform taxation.
Each case is different, but generally speaking, the court will evaluate:
Whether the appraisal accurately reflects the market value of the property
Whether the appraisal is equal and uniform compared to similar properties
Whether the appraisal district followed the proper legal and administrative procedures
That’s why it’s vital to collect documents, valuations, and supporting materials well before your court date.
Key Evidence You Should Bring to Court
Here is the essential documentation and evidence we recommend compiling for your property tax appraisal lawsuit:
Appraisal district records: Obtain the appraisal notice and property card from the appraisal district to confirm how the value was calculated.
Independent appraisal report: A third-party appraisal from a licensed appraiser can be persuasive in showing market value.
Comparable sales data: Provide sales data from similar properties in your area to show inconsistencies or overvaluation.
Photographs of the property: Clear photos that highlight property defects, wear, or factors affecting value.
Repair estimates or contractor reports: Estimates that show necessary repairs may reduce the fair market value.
Property condition evidence: Inspection reports or disclosures detailing conditions not visible from the outside.
Income and expense records: For commercial properties, submit income statements, rent rolls, and operating expenses.
Equal and uniform comparisons: Spreadsheets or graphs showing appraisals of similar properties that received lower valuations.
Prior year appraisal data: If the property’s value spiked dramatically, prior year values can demonstrate inconsistency.
ARB hearing records: Bring the documentation you submitted during the protest, along with the ARB’s ruling and notes.
A Licensed Appraiser
An independent appraiser can provide testimony and written analysis that goes beyond basic sales data. A professional opinion on market value carries weight in court, especially when backed by a detailed report with recent sales, cost approach calculations, and adjustments for condition or location.
Appraisers often serve as witnesses in these cases and help property owners explain valuation principles to the judge. For residential homes, this can mean the difference between a tax reduction and a denial.
Equal and Uniform Challenges
Texas law allows property owners to sue on the grounds that their property wasn’t appraised equally and uniformly with similar properties. This means even if your market value is accurate, you can still win a reduction if your neighbors’ similar homes were appraised lower.
To build this case, we gather data from the appraisal district and use statistical comparisons to show disparities. This often requires pulling property data for five or more comparable properties and comparing the appraised values on a per-square-foot basis.
Courts take equal and uniform claims seriously, especially when supported by detailed spreadsheets and mapped assessments. It helps show that the tax burden was unfairly distributed.
Procedural Errors and Legal Violations
Sometimes the appraisal process itself is flawed. If the appraisal district violated a procedure under the Texas Property Tax Code—such as failing to notify the property owner properly or using outdated data—that may provide grounds for a lawsuit.
We review each client's file to look for legal missteps. If the appraisal district didn’t follow the law, that alone could be a reason to dismiss or adjust the appraised value.
Filing Deadlines and Legal Process
After receiving your ARB order, you typically have 60 days to file a property tax lawsuit in district court. Missing this deadline can permanently bar your claim. Once the lawsuit is filed, the process resembles other civil litigation cases, with discovery, motion practice, and potentially a trial.
Judges in property tax lawsuits often rely heavily on documentation. We advise clients to have all their evidence ready before even filing suit. It streamlines the process and sends a clear signal to the court and the appraisal district that the case has merit.
How Courts Make Their Decisions
Courts will review all submitted documents, hear witness testimony, and evaluate whether the appraisal district’s valuation aligns with state law. In many cases, the judge will rely on independent appraisals, market comps, and income data more than the district’s mass appraisal model.
The judge may reduce the value, dismiss the claim, or ask for more evidence. If the court rules in your favor, your property tax bill will be recalculated based on the new value, and you may receive a refund or credit.
Appeals Are an Option
If the district court ruling is unfavorable, Texas law allows property owners to appeal. However, the success of an appeal often depends on how the evidence was presented initially. That’s why we make sure our clients go to court fully prepared the first time.
Call a Property Tax Law Firm Today
At Michael Saegert, Attorney at Law, we help property owners throughout Texas challenge unfair appraisals. We’re proud to serve Houston, Texas, and the surrounding areas of Pasadena, Sugar Land, The Woodlands, Beaumont, Corpus Christi, San Antonio, Austin, Dallas, Fort Worth, El Paso, and beyond. Call today.
