Texas Codes

Tex. Tax Code § 42.26 (2026)

Remedy For Unequal Appraisal

✓ current as of May 2026

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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. 2001).

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Harris Cnty. Appraisal Dist. v. United Investors Realty Trust, 47 S.W.3d 648 (Tex. App. 2001). · cites it 4× “” Tex. Tax Code Ann. § 42.26 (d) (Vernon Supp.”

Harris Cnty. Appraisal Dist. v. Houston 8 Wonder Prop. L.P. D/B/A Six Flags Astroworld, 395 S.W.3d 245 (Tex. App. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 2012). “Tex. Tax Code § 42.26(a) (emphasis added).”

Reliance Ins. Co. v. Denton Cent. Appraisal Dist., 999 S.W.2d 626 (Tex. App. 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, Brandon D. Lunn, Helen C. Lunn, Bradley Crosby, Roy D. Bernheisel, Sue Bernheisel, Lester Goekler, Cassandra D. Luchak, Jeff Fisher, Monte J. Eagleson, Tammy B. Eagleson, Est. of Ruby Atkinson C/O Shirley Knott, Donald Kloesel, Moses Maestas, Jaquelyn Maestas, Thomas W. Scott, & Cynthia M. Scott v. Montgomery Cent. Appraisal Dist. (Tex. App. 2019).

— Tex. Tax Code § 42.26(a)(1) — 2 cases

in Re Catherine Tower LLC, 553 S.W.3d 679 (Tex. App. 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 (Tex. App. 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.”

Harris Cnty. Appraisal Dist. v. Houston 8 Wonder Prop. L.P. D/B/A Six Flags Astroworld, 395 S.W.3d 245 (Tex. App. 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.”

— Tex. Tax Code § 42.26(b) — 2 cases

Delta Cnty. Appraisal Dist. v. PPF Gin & Warehouse, LLC (Tex. App. 2021).

Bexar Appraisal Dist. v. Abasto Props. LLC (Tex. App. 2025).

— Tex. Tax Code § 42.26(d) — 2 cases

Weingarten Realty Investors v. Harris Cnty. Appraisal Dist., 93 S.W.3d 280 (Tex. App. 2002).

WEINGARTEN RLTY INV. v. Harris Cty Apprais., 93 S.W.3d 280 (Tex. App. 2002).

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