Equal and Uniform Analysis
Under Texas Property Tax Code Sec. 42.26, an appraisal for equal and uniform analysis is allowed.
REMEDY FOR UNEQUAL APPRAISAL. (a) The district court shall grant relief on the ground that a property is appraised unequally if:
(1) the appraisal ratio of the property exceeds by at least 10 percent the median level of appraisal of a reasonable and representative sample of other properties in the appraisal district;
(2) the appraisal ratio of the property exceeds by at least 10 percent the median level of appraisal of a sample of properties in the appraisal district consisting of a reasonable number of other properties similarly situated to, or of the same general kind or character as, the property subject to the appeal; or
(3) the appraised value of the property exceeds the median appraised value of a reasonable number of comparable properties appropriately adjusted.
(b) If a property owner is entitled to relief under Subsection (a)(1), the court shall order the property’s appraised value changed to the value as calculated on the basis of the median level of appraisal according to Subsection (a)(1). If a property owner is entitled to relief under Subsection (a)(2), the court shall order the property’s appraised value changed to the value calculated on the basis of the median level of appraisal according to Subsection (a)(2). If a property owner is entitled to relief under Subsection (a)(3), the court shall order the property’s appraised value changed to the value calculated on the basis of the median appraised value according to Subsection (a)(3). If a property owner is entitled to relief under more than one subdivision of Subsection (a), the court shall order the property’s appraised value changed to the value that results in the lowest appraised value. The court shall determine each applicable median level of appraisal or median appraised value according to law, and is not required to adopt the median level of appraisal or median appraised value proposed by a party to the appeal. The court may not limit or deny relief to the property owner entitled to relief under a subdivision of Subsection (a) because the appraised value determined according to another subdivision of Subsection (a) results in a higher appraised value.
(c) For purposes of establishing the median level of appraisal under Subsection (a)(1), the median level of appraisal in the appraisal district as determined by the comptroller under Section 5.10 is admissible as evidence of the median level of appraisal of a reasonable and representative sample of properties in the appraisal district for the year of the comptroller’s determination, subject to the Texas Rules of Evidence and the Texas Rules of Civil Procedure.
(d) For purposes of this section, the value of the property subject to the suit and the value of a comparable property or sample property that is used for comparison must be the market value determined by the appraisal district when the property is a residence homestead subject to the limitation on appraised value imposed by Section 23.23.
If this analysis is prepared by a state certified appraiser, than the appraisal must comply with the Uniform Standards of Professional Appraisal Practice (USPAP) and is subject to enforcement by the Texas Appraiser Licensing and Certification Board based on Opinion No. GA-0911 issued February 7, 2012 by Attorney General Greg Abbott. People who are not certified or licensed as appraisers are not regulated by TALCB for these analyses. As such, appraisers are often sought after for these type of analyses due to their expertise as well as non-biased requirements by their standards.
Gardiner Ray, LLC has primary experience in these type of appraisals as they relate to single-family residential. The following is a sampling of experience of the differing properties.
- 10,000 ± SF home on 10± acres in Dallas
- 13,000 ± SF home on 4± acres in Dallas
- Six-year analysis of luxury lake home on Cedar Creek Lake
- Two neighboring properties in Dallas of older, luxury homes in estate area encumbered by flood hazard
- 12,000 ± SF home on 1± acres in Highland Park