Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE F. REMEDIES · CHAPTER 42. JUDICIAL REVIEW
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Tex. Tax Code § 42.26 (2026)

Remedy For Unequal Appraisal

✓ laws through the 89th Legislature (2025)
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Sec. 42.26. 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.


Text of subsection effective until January 01, 2027


(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 subject to the limitation on appraised value imposed by Section 23.23 or 23.231.


Text of subsection effective on January 01, 2027


(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.

Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 153, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4924, ch. 877, Sec. 3, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 823, Sec. 3, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 796, Sec. 45, eff. June 15, 1989; Acts 1991, 72nd Leg., ch. 843, Sec. 12, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 1039, Sec. 42, eff. Jan. 1, 1998; Acts 2003, 78th Leg., ch. 1041, Sec. 4, eff. Sept. 1, 2003.

Amended by:

Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 4.09, eff. January 1, 2024.

Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 4.10, eff. January 1, 2027.

Notes of Decisions
Cited in 36 cases (4 in the last 5 years), 1999–2025 · leading case: Harris Cnty. Appraisal Dist. v. United Investors Realty Trust, 47 S.W.3d 648 (Tex. App.—Houston [14th Dist.] 2001).
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Harris Cnty. Appraisal Dist. v. United Investors Realty Trust, 47 S.W.3d 648 (Tex. App.—Houston [14th Dist.] 2001). · cites it 4× “” Tex. Tax Code Ann. § 42.26 (d) (Vernon Supp.”
Harris Cnty. Appraisal Dist. v. Houston 8 Wonder Prop. L.P., 395 S.W.3d 245 (Tex. App.—Houston [1st Dist.] 2012). · cites it 3× “Tex. Tax Code Ann. § 42.26 (a). Although market value may not be necessary to a determination made pursuant to Tax Code section 42.”
In re Catherine Tower LLC, 553 S.W.3d 679 (Tex. App.—Austin 2018). · cites it 5× “26(a)(1) (requiring relief if “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) (requiring relief if “the appraisal ratio of the…”
Reliance Ins. Co. v. Denton Cent. Appraisal Dist., 999 S.W.2d 626 (Tex. App.—Fort Worth 1999). · cites it 2× “” Tex. Tax Code Ann. § 42.26 (a)(2). The trial court made numerous findings of fact and conclusions of law concerning Rebance’s unequal appraisal claim that Re-banee does not challenge.”
Valero Refining-Texas, L.P. v. Galveston Cent. Appraisal Dist., 519 S.W.3d 66 (Tex. 2017). · cites it 3× “Tex. Tax Code § 42.26(a)(3). . 463 S.W.3d 177, 190 (Tex.”
Galveston Cent. Appraisal Dist. v. Valero Refining - Texas L.P., 463 S.W.3d 177 (Tex. App.—Houston [14th Dist.] 2015). · cites it 4× “See Tex. Tax Code Ann. § 42.26 (b). Much of the trial testimony focused on differences in the three refineries, the appropriate adjustments to be made as.”
Holcombe v. Reeves Cnty. Appraisal Dist., 310 S.W.3d 86 (Tex. App.—El Paso 2010). · cites it 3× “Tex. Tax Code Ann, § 42.26 (Vernon 2008).”
Bexar Cnty. Appraisal Dist. v. Soloman Abdo, A.L. Hernden, Frederick Zlotucha, Itamic, Inc., & George J. Abdo, 399 S.W.3d 248 (Tex. App.—San Antonio 2012). · cites it 2× “Tex. Tax Code § 42.26(a) (emphasis added).”
Covert v. Williamson Cent. Appraisal Dist., 241 S.W.3d 655 (Tex. App.—Austin 2007). · cites it 4× “See Tex. Tax Code Ann. § 42.26 (a)(3) (West Supp.”
Harris Cnty. Appraisal Dist. v. Kempwood Plaza Ltd., 186 S.W.3d 155 (Tex. App.—Houston [1st Dist.] 2006). “26(d) provided “[t]he district court shall grant relief on the ground that a property is appraised unequally if the appraised value of the property exceeds the median appraised value of a reasonable number of comparable properties appropriately adjusted.”
Katherine Elizabeth Williams v. State, 406 S.W.3d 273 (Tex. App.—San Antonio 2013). “3d at 182 ; see also Tex. Tax.Code Ann. § 42.26(a)(3) (West 2008) (“The district court shall grant relief on the ground that a property is *286 appraised unequally if .”
Midland Cent. Appraisal Dist. v. BP Am. Prod. Co., 282 S.W.3d 215 (Tex. App.—Eastland 2009). “Tex. Tax Code Ann. § 42.26 (Vernon 2008) provides a remedy for the unequal appraisal of property in relation to the appraised values of other properties.”
Show all 36 citing cases →
Tex. Tax Code § 42.26(a): 3 cases
Bexar Cnty. Appraisal Dist. v. Soloman Abdo, A.L. Hernden, Frederick Zlotucha, Itamic, Inc., & George J. Abdo, 399 S.W.3d 248 (Tex. App.—San Antonio 2012). “Tex. Tax Code § 42.26(a) (emphasis added).”
Reliance Ins. Co. v. Denton Cent. Appraisal Dist., 999 S.W.2d 626 (Tex. App.—Fort Worth 1999). “” Tex. Tax Code Ann. § 42.26 (a)(2). The trial court made numerous findings of fact and conclusions of law concerning Rebance’s unequal appraisal claim that Re-banee does not challenge.”
Pamela K. Lindsey v. Montgomery Cent. Appraisal Dist., No. 09-17-00321-CV (Tex. App.—Beaumont May 9, 2019).
Tex. Tax Code § 42.26(a)(1): 2 cases
In re Catherine Tower LLC, 553 S.W.3d 679 (Tex. App.—Austin 2018). “26(a)(1) (requiring relief if “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) (requiring relief if “the appraisal ratio of the…”
Delta Cnty. Appraisal Dist. v. PPF Gin & Warehouse, LLC, 632 S.W.3d 637 (Tex. App.—Texarkana 2021).
Tex. Tax Code § 42.26(a)(3): 9 cases
Valero Refining-Texas, L.P. v. Galveston Cent. Appraisal Dist., 519 S.W.3d 66 (Tex. 2017). “Tex. Tax Code § 42.26(a)(3). . 463 S.W.3d 177, 190 (Tex.”
In re Catherine Tower LLC, 553 S.W.3d 679 (Tex. App.—Austin 2018). “26(a)(1) (requiring relief if “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) (requiring relief if “the appraisal ratio of the…”
Harris Cnty. Appraisal Dist. v. Houston 8 Wonder Prop. L.P., 395 S.W.3d 245 (Tex. App.—Houston [1st Dist.] 2012). “Tex. Tax Code Ann. § 42.26 (a). Although market value may not be necessary to a determination made pursuant to Tax Code section 42.”
Harris Cnty. Appraisal Dist. v. Kempwood Plaza Ltd., 186 S.W.3d 155 (Tex. App.—Houston [1st Dist.] 2006). “26(d) provided “[t]he district court shall grant relief on the ground that a property is appraised unequally if the appraised value of the property exceeds the median appraised value of a reasonable number of comparable properties appropriately adjusted.”
Katherine Elizabeth Williams v. State, 406 S.W.3d 273 (Tex. App.—San Antonio 2013). “3d at 182 ; see also Tex. Tax.Code Ann. § 42.26(a)(3) (West 2008) (“The district court shall grant relief on the ground that a property is *286 appraised unequally if .”
Tex. Tax Code § 42.26(b): 2 cases
Delta Cnty. Appraisal Dist. v. PPF Gin & Warehouse, LLC, 632 S.W.3d 637 (Tex. App.—Texarkana 2021).
Bexar Appraisal Dist. v. Abasto Props. LLC, 736 S.W.3d 557 (Tex. App.—San Antonio 2025).
Tex. Tax Code § 42.26(d): 2 cases
Weingarten Realty Investors v. Harris Cnty. Appraisal Dist., 93 S.W.3d 280 (Tex. App.—Houston [14th Dist.] 2002).
WEINGARTEN RLTY INV. v. Harris Cty Apprais., 93 S.W.3d 280 (Tex. App.—Houston [14th Dist.] 2002).
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