What evidence can you use in a Harris County property tax protest?

The Comptroller's protest page lists information such as:

• Property photographs (yours and comparables)
• Receipts or estimates for repairs
• Sales price documentation, such as listings, closing statements and other information
• Calculations of median level of appraisal, if protesting equal and uniform appraisal
• Affidavits, if needed
• Newspaper articles
• Architectural drawings or blueprints
• Engineering reports
• Property surveys
• Deed records

Section 23.013 and comparable sales

• 23.013(b): a sale is not considered a comparable sale unless it occurred within 24 months of the date as of which the market value of the subject property is to be determined, though a sale outside that period may be considered if enough comparable properties were not sold during that period to constitute a representative sample. Subsection (b-1), below, applies notwithstanding this subsection.
• 23.013(b-1): notwithstanding Subsection (b), for a residential property in a county with a population of more than 150,000, a sale is not considered a comparable sale unless it occurred within 36 months of the date as of which the market value of the subject property is to be determined, regardless of the number of comparable properties sold during that period.
• 23.013(d): whether a property is comparable is determined based on similarities with regard to location, square footage of the lot and improvements, property age, property condition, property access, amenities, views, income, operating expenses, occupancy, and the existence of easements, deed restrictions, or other legal burdens affecting marketability.

HCAD's ARB 2026 Hearings Rules and Procedures, adopted March 6, 2026, say that evidence must be copied in advance at the presenter's expense and that "Four copies are required at formal hearings (three for the ARB panel and one for the adverse party)" (Part VI, item 4.f). The same item adds:

• Before the hearing or immediately after it begins, the owner's or agent's evidence "must be produced either in print or in electronic format so that the evidence may be retained by the ARB." If evidence is presented in electronic format, a copy must also be given to the ARB on a compact disk (CD) or a USB flash drive, and "All data must be presented in PDF format."
• For lengthy documents, "one master copy can be presented along with four copies of an executive summary detailing the relevant content of the document."
• The ARB "cannot accept and will not accept any copies of electronic evidence by email during a protest hearing nor will such evidence be downloaded to a computer from any device by an HCAD appraiser before or during a protest hearing."

Comptroller Rule 9.805(c) says the appraisal review board determines the types of file formats and devices that meet the requirements of subsection (b) and specifies them in its hearing procedures. It adds that the appraisal district and the property owner or the owner's agent may agree to exchange evidence in a manner other than the one in the hearing procedures, so long as a copy may be retained in the board's records and satisfies subsection (a).

Comparable sales

HCAD's 2026 rules say, in a list that follows the paragraph on third party evidence, that comparable sales "must be verified and provide detailed information concerning location, year of construction, land area, building area, extent of remodeling (if applicable), contract date, sales price, and financing terms" (Part VI, item 4, list item (c), page 20).

What the board may consider

The board "may not consider any appraisal district information on a protest that was not presented to the appraisal review board during the protest hearing" (Tax Code 41.66(e)). For how a hearing runs, see the guide to the Harris County protest hearing.

Certified appraisal (41.43(a-1) and (a-2))

In a protest relating to a property with a market or appraised value of $1 million or less as determined by the appraisal district, the district has the burden of establishing the value by clear and convincing evidence presented at the hearing if:

• the property owner files with the appraisal review board and, not later than the 14th day before the first day of the hearing, delivers to the chief appraiser a copy of an appraisal of the property;
• the appraisal was performed not later than the 180th day before the first day of the hearing by an appraiser certified under Chapter 1103, Occupations Code;
• the appraisal supports the appraised or market value of the property asserted by the property owner; and
• the appraisal meets Subsection (a-2): it is attested to before an officer authorized to administer oaths and includes the contents that subsection lists.

Lowered prior-year value (41.43(a-3))

In a protest authorized by Section 41.41(a)(1) or (2), the district has the burden of establishing the value by clear and convincing evidence presented at the hearing if:

• the appraised value of the property "was lowered under this subtitle in the preceding tax year";
• that value was not established as a result of a written agreement between the property owner or the owner's agent and the appraisal district under Section 1.111(e); and
• not later than the 14th day before the first day of the hearing, the owner files with the appraisal review board and delivers to the chief appraiser information, such as income and expense statements or information regarding comparable sales, that is sufficient to allow for a determination of the appraised or market value of the property (a Section 41.41(a)(1) protest), or information that is sufficient to allow for a determination of whether the property was appraised unequally (a Section 41.41(a)(2) protest).

Section 41.43(d) and Section 23.01(e) set other burdens and standards in the situations they describe.