Start from what "evidence" legally means here
Texas law defines evidence, for protest purposes, as the data, schedules, formulas, or other information used to establish the matter actually at issue.That phrase — "the matter at issue" — is doing more work than it looks like. The matter at issue is your property's value, or whether it's being appraised unequally relative to comparable properties. It is not your tax bill, and it is not the tax rate: rates are set by your local taxing units, not the appraisal district, and they aren't something an ARB hearing decides. Evidence and argument aimed at the size of the bill rather than the value behind it isn't the kind of evidence this process is built to weigh.
See unequal appraisal vs. market value if you haven't already — which ground you're arguing determines which evidence below actually applies.
For a market-value claim
The strongest evidence is what similar properties actually sold for, close to the January 1 valuation date, and close to your property in size, condition, and location. Sold price, not list price — an asking price only tells you what a seller hoped for. The sales comparison approach is the method Texas appraisal districts typically use to value single-family homes in the first place, so this is the same kind of evidence their own model is built on.
There's a second, stronger option if you're willing to pay for it: a certified appraisal of your own, done by a certified appraiser, valuing the property as of January 1, following the Uniform Standards of Professional Appraisal Practice, performed within 180 days of your hearing and delivered to the appraisal district at least 14 days beforehand. For property valued at $1 million or less, submitting one shifts the burden — the district then has to defend its own number by clear and convincing evidence, not just a preponderance of it.To qualify, the appraisal has to be attested before an authorized officer and include the appraiser's name and business address, a description of the property, a statement that the value was determined as of January 1 of the current tax year using an authorized appraisal method, and confirmation that it followed the Uniform Standards of Professional Appraisal Practice — an informal walkthrough estimate doesn't meet this bar.
For an unequal-appraisal claim
This ground runs on a different kind of evidence entirely: a sample of comparable properties' own appraised values, adjusted for real differences between them and your property, showing where your value sits relative to the group's median. Under Texas law, if your appraised value is above the median appraised value of a reasonable number of comparable properties, appropriately adjusted, the default outcome is a reduction to that median, unless the appraisal district proves otherwise.This is the exact math LoneStarLower's own estimate is built on — nearby, comparable properties, adjusted, medianed, and compared against your value.
"Comparable" and "appropriately adjusted" are the two words doing the real work in that sentence. A property that's much larger, much older, or in a materially different location isn't a fair comparison without adjustment — and a sample that isn't reasonably representative of properties genuinely similar to yours won't hold up.
| Ground | Strong evidence | Effect if it holds up |
|---|---|---|
| Market value | Sold prices of comparable properties near January 1; a certified appraisal ≤180 days old, delivered ≥14 days before the hearing | A qualifying certified appraisal can shift the burden to the district (properties valued at $1 million or less) |
| Unequal appraisal | A sample of comparable properties' own appraised values, appropriately adjusted, showing your value above their median | Default outcome is a reduction to that median, unless the district proves otherwise |
Source: Tex. Tax Code § 41.43(a-1), (a-2), (b)(3). Verified viatexas.public.law's mirror of § 41.43.
Bring the same case to the informal conference first
Before a formal hearing, you can request an informal conference with the appraisal district — usually a direct conversation with an appraiser rather than a hearing before the board.There's no reason to hold your strongest evidence back for the ARB: bring the same sales, the same comparable-properties analysis, or the same certified appraisal to the informal conference. If it's convincing, the appraiser can adjust the value there, and you're done without ever needing the formal hearing at all.
Respond to what the district asks you for
There's a real cost to ignoring a rendition statement, a property report, or an information request the appraisal district sends you before the hearing. If you don't respond, the burden of proof shifts onto you — you'd have to establish your value by a preponderance of the evidence instead of the district having to defend its own, and if you can't meet that standard, the outcome favors the district.Whatever evidence you're building for the hearing, the paperwork the district sends you beforehand is worth answering — not answering it can undo an otherwise strong case before you ever get to present it.
Know what you're arguing against, ahead of time
You're entitled to see the appraisal district's own evidence — the data, schedules, and formulas it plans to use — at least 14 days before your hearing, on request and at no charge. Seewhat actually happens at an ARB hearing for exactly how that request works. Reading it before you show up means you can address the district's actual case instead of guessing at it.
What tends to waste everyone's time
General statements that a value "feels too high," an unsupported opinion of what the property is worth, or an argument about being unable to afford the tax bill are not the kind of evidence the law asks the board to weigh — the protest process addresses the appraised value, not your ability to pay it or the size of the bill that value produces. Photographs and repair estimates can matter, but only when they're tied to a specific, current condition issue affecting value — a vague "the house needs work" claim, without documentation connecting it to value, carries far less weight than the same claim backed by a dated photo and a contractor's estimate.
None of this requires guessing at what will land. The two legal grounds each point to specific evidence — start there, and build only what actually answers the question the board is deciding. A hearing runs on the evidence in the room, not on how strongly a homeowner feels about the number on the notice, so the work that actually pays off is the work spent building the case before you walk in, not the argument you make once you're there. Pulling and adjusting a real sample of comparable properties by hand is the tedious part of an unequal-appraisal case; it's the specific piece of paperwork LoneStarLower is built to generate for a homeowner to check and bring themselves.