An equity argument in Texas property tax protests claims your property is assessed higher than comparable homes, violating the "equal and uniform" taxation requirement under Texas Property Tax Code Section 42.26.
This argument focuses on assessment fairness rather than market value, making it effective when similar properties in your area have lower assessed values per square foot. What Is the Equity Argument? The equity argument, also called "equal and uniform taxation," challenges unequal assessment practices.
Texas Property Tax Code Section 42.26 requires appraisal districts to assess similar properties at similar values relative to market value. Here's how it works: If your home is assessed at $400,000 and your neighbor's nearly identical home is assessed at $350,000, you may have grounds for an equity protest.