Equal & Uniform (E&U) is a legal standard built into Texas law that says your property tax assessment must be consistent with similar homes nearby. You don’t have to prove the county got your value wrong. You just have to prove they’re charging you more than your neighbors for a comparable home.
Most Texas homeowners have never heard of it. But Equal and Uniform (E&U) is the method used in the majority of successful Texas protests. It’s the legal standard the county review board must consider under Texas Property Tax Code §41.43(b)(3).
How Does Equal & Uniform Work?
The concept is simple. If similar homes nearby are assessed at a lower price per square foot than yours, you’re entitled to the same lower rate. That’s true even if your home really is worth what the county says.
Here’s an example. Say your home is assessed at $385,000 and it’s 2,000 square feet. That’s $192.50 per square foot. But 10 comparable homes in your area — similar size, age, and condition — have a median assessed value of $170 per square foot. That’s a $45,000 gap. Under E&U, you have a legal basis to argue your value should be $340,000, not $385,000.
That’s approximately $65/month (~$780/year) back in your pocket.
Why Is E&U More Powerful Than Market Value Arguments?
Most people think protesting means proving the county got your home’s market value wrong. That’s one approach — but it’s harder. You’d need recent comparable sales that show your home is worth less than the county says. In a rising market, that’s difficult.
E&U takes a different angle. It doesn’t argue about what your home is worth. It argues about fairness — whether you’re being assessed consistently with your neighbors. Even in a market where values are rising, your assessment can still be unfairly high relative to similar homes nearby.
This is why E&U is the method used in the majority of successful Texas protests. It’s a fairness argument, not a valuation argument.
What Does an E&U Report Look Like?
An Equal & Uniform report compares your home to similar properties in your area using official county appraisal data. It typically includes:
- A peer comparison table showing 10 comparable homes with their assessed values, square footage, and price per square foot
- The median assessed value per square foot for your peer group
- Your home’s deviation from that median — expressed as a dollar amount and percentage
- An exhibit-style format designed for county portal submission and county review board presentation
This is the first of three deliverables in a complete protest-ready evidence packet from CheckMyPropertyTax.com. The other two are an interactive condition evidence toolkit (to document things the county can’t see from the street) and a county-specific filing guide.
How Do I Use E&U to Protest My Property Taxes?
- Check your assessment. Run a free Fairness Check at CheckMyPropertyTax.com to see how your assessed value compares to similar homes nearby. This takes about 60 seconds.
- Get your evidence. If the numbers show you may be over-assessed, get your complete evidence packet ($39.99) — including the E&U report, condition toolkit, and county filing guide.
- File your protest. Follow the step-by-step instructions in your county filing guide to submit your protest and upload your evidence.
- Present at informal. Your E&U report gives the appraiser or automated system the structured data they need to justify a lower value.
Frequently Asked Questions
What does Equal & Uniform mean in Texas property tax law?
It means your property tax assessment must be consistent with similar homes nearby. Under Texas Property Tax Code §41.43(b)(3), if comparable properties are assessed at a lower rate per square foot, you’re entitled to a consistent assessment.
Can I use E&U even if my home is worth what the county says?
Yes. That’s the power of E&U. You don’t have to prove the county’s value is wrong. You just have to show that similar homes nearby are assessed at a lower rate per square foot.
Is E&U different from protesting based on market value?
Yes. Market value arguments require proving your home is worth less than assessed. E&U arguments require proving you’re assessed higher than comparable neighbors. E&U works even in rising markets.
Where does the data for an E&U report come from?
Official public records from your county’s appraisal district. The same data the county uses to assess your home.