Uniformity (Equity) Appeal

A uniformity or equity appeal argues that even if your assessment is close to market value, it’s unfairly high compared with similar properties nearby. Many states (notably Texas) explicitly allow this as a standalone ground.

The evidence is a set of comparable properties — matched by size, age, and location — whose assessed values are lower than yours. It’s often the strongest argument in fast-rising markets where recent sales are high but assessments are uneven.