Guide · Updated Oct 2026
Unequal appraisal: compare your assessment with your neighbors'
Most appeals argue market value: what your home would sell for. Some states also let you win by showing your home is assessed higher than similar homes, even if its market value went up. A common first test is assessed value per square foot.
Unequal assessment calculator
Enter your home and three to five similar homes nearby (same type, size, age and condition). Assessed values and square footage are on the assessor's website.
This is a first check, not proof. Boards also adjust for differences in age, condition, lot and features, and some states use a different test. Read your state's rule below.
Which states accept this argument
| State | Unequal assessment | How it works |
|---|---|---|
| Alabama | Limited | The board's legal test is your home's fair and reasonable market value, so the main argument is market value. You can show values of similar nearby homes as supporting evidence, but lower assessments on neighbors' homes alone, without market evidence, are unlikely to win. Source |
| Alaska | Yes | Yes. State law lists 'unequal' valuation as one of only four grounds for changing an assessment, and borough appeal forms let you check 'my property value is unequal to similar properties'. You must back it up with assessments of truly comparable homes. Source |
| Arizona | Yes | Yes. By law the assessor must consider the values it set on similar, similarly situated properties when it reviews your petition, and a market-based appeal can rest on the full cash value of at least one comparable property in your area. Source |
| Arkansas | Yes | Yes. One of the three legal grounds for changing a value is that your assessment is unfair compared with other property of the same kind similarly situated, for example your home is assessed higher than similar neighboring homes of the same use, size, materials and condition. Source |
| California | No, argue market value | Under Prop 13 you can only argue your home's market value on the lien date fell below its assessed (factored base-year) value; a neighbor's lower assessment is not grounds for an appeal. Source |
| Colorado | Limited | Market value is the standard, but by law the assessor's values for similar property similarly situated are credible evidence in an appeal. You can show that comparable neighboring homes are valued lower, but it works best alongside sales evidence. Source |
| Connecticut | Limited | The Board of Assessment Appeals decides on market value, so bring sales of comparable homes; a pure discrimination claim against other assessments generally has to be made in Superior Court as a 'manifestly excessive' case under CGS 12-119. Source |
| Delaware | Limited | Delaware appeals are decided on your home's market value on the base date. Kent's list of inadmissible evidence excludes assessed values of properties that are not comparable, so comparisons only help with truly similar homes. Sussex refuses neighbors' assessed values as evidence, so back any unfairness claim with sales of similar homes. Source |
| District of Columbia | Yes | Yes. 'Equalization' is one of the listed grounds on OTR's Form AD-100 and at RPTAC; you can submit a list of comparable properties to show your home is assessed out of line with similar homes. RPTAC will not change a value based only on average sales-ratio studies. Source |
| Florida | No, argue market value | On VAB petition DR-486, check 'Real property value - decrease' and prove just (market) value with comparable sales; the form has no uniformity or unequal-assessment option. Source |
| Georgia | Yes | On appeal form PT-311A, check 'Uniformity' (you may also check 'Value') and show comparable properties in your county are assessed lower than yours, e.g. per square foot. Source |
| Hawaii | Limited | Lack of uniformity or inequality is a legal ground for appeal, but only when caused by the county using illegal methods or applying its methods wrongly to your home. The fact that a similar nearby home is assessed lower is not enough on its own. Source |
| Idaho | Limited | The county board's job is to make sure your home is valued at market value, so sales evidence matters most. You can point to similar homes assessed lower, and state law requires uniform assessment. Since 2025, if your value jumped more than 10% partly because the assessor did not use the required equalization methods, the county has to prove its value at the Board of Tax Appeals. Source |
| Illinois | Yes | File a 'lack of uniformity' appeal: pick similar nearby homes (same class, size, age, style) and show their assessed value per square foot of building is lower than yours. Source |
| Indiana | Limited | Indiana allows a uniformity and equality claim, but the IBTR and Tax Court expect a professionally prepared assessment ratio study based on a statistically reliable sample of actual sales; simply pointing to lower assessments of neighboring homes is not enough. Most homeowners do better proving market value-in-use with sales or an appraisal. Source |
| Iowa | Yes | Yes. Iowa law lets you protest that your assessment is not equitable compared with other like property in the same taxing district. You must show several comparable homes and that yours is assessed at a higher share of its market value than they are; just listing lower neighbor assessments is not enough. Source |
| Kansas | Limited | Kansas appeals are framed around fair market value. Comparable sales of similar homes are the main evidence, and the county must produce its own evidence first. The appeal statute also lets you list comparable properties as evidence of inequality, so unequal assessment can be a ground of appeal at BOTA. Ask your county appraiser how it is handled. Source |
| Kentucky | Limited | The Board of Tax Appeals decides only your home's fair market value and will not consider neighbors' assessments. To fight under-assessment of other homes, you can ask the county board in writing, by the appeal deadline, to review specific properties; this can raise their values but will not lower yours. Source |
| Louisiana | Yes | Yes. The Tax Commission's rules let you argue that the assessor taxed your home unequally compared with similar properties, but you must bring evidence of the unequal treatment. Raise it with the assessor and the Board of Review first. Source |
| Maine | Yes | Yes. Unjust discrimination, meaning your home is valued at a higher share of its market value than similar property in town, is one of the three recognized grounds for an abatement under Maine's constitution. You must prove it, usually by comparing assessments of similar homes after adjusting for the town's ratio. Source |
| Maryland | Limited | Maryland's constitution requires uniform assessment, but appeals are decided on your home's market value. A neighbor's lower assessment on its own is unlikely to win; back it up with sales of similar homes. Source |
| Massachusetts | Limited | Form 128 lets you claim a 'disproportionate assessment', but to win on that alone you must show an intentional, widespread scheme of assessing other property at a lower share of value; pointing to a few lower-assessed neighbors is not enough. Assessments of similar homes can still help as evidence that your home's value is too high. Source |
| Michigan | Limited | Protest at the March Board of Review first; if denied, you can check the 'uniformity of the property's assessment' issue on the Michigan Tax Tribunal petition, but most residential cases are decided on true cash value. Source |
| Minnesota | Yes | You can argue that your home is assessed unequally compared with similar homes in the area. You must show that your home is taxed on a higher share of its market value than similar homes. A neighbor's assessed value alone does not prove this. The Department of Revenue's sales ratio study can help, and the Tax Court booklet says a ratio under 90 percent for your property type in your taxing district can entitle you to relief. Source |
| Mississippi | Yes | Yes. The Board of Supervisors must equalize assessments so that property of the same value is assessed for an equal sum. You can show that similar homes nearby are assessed lower than yours. You must show the homes are truly similar. Source |
| Missouri | Limited | You can appeal on the ground of 'discrimination', but you must show your home is assessed at a higher percentage of market value than the county average for homes. To do that, you still need proof of your home's market value. The STC says the assessor's values for neighboring homes do not by themselves prove your home's value. Source |
| Montana | Limited | Montana law requires comparable homes with similar market values to have substantially equal taxable values, so you can point to similar homes valued lower. But the boards decide your home's market value as of the valuation date, so pair any comparison with sales or an appraisal. Source |
| Nebraska | Limited | You can file Form 422 claiming your home is not equalized with comparable homes, but you must show a systematic (not one-off) undervaluation of comparables by clear and convincing evidence; most protests win on market value instead. Source |
| Nevada | Yes | Yes. Nevada law lets you appeal if your home is valued higher than another property with the same use and a comparable location (NRS 361.356). For a home, you must cite similar properties in your own subdivision if possible. Source |
| New Hampshire | Yes | Show your assessment is disproportionate: divide your assessment by the town's equalization ratio (the share of market value your town assesses at) and prove (with sales or an appraisal) that the result is higher than your home's market value on April 1. Source |
| New Jersey | Limited | You must prove market value with 3-5 comparable sales (neighbors' assessments are not accepted as evidence); the board then cuts your assessment only if your assessment-to-value ratio is more than 15% above the town's Chapter 123 common level ratio. Source |
| New Mexico | Limited | The state constitution requires equal and uniform taxes, and assessors must use the same or similar methods for similar property, so you can point to unequal treatment. But the 3% cap means neighbors' values legally differ depending on when homes last sold, and boards decide market value, so comparable sales are stronger evidence. Source |
| New York | Yes | On grievance form RP-524, complete Part Four 'Unequal assessment' and show your assessment-to-market-value ratio is higher than the town's ratio for all property or for comparable residential properties. Source |
| North Carolina | Limited | County boards may consider whether your value is out of line with similar properties, but the legal test is market value: you must show the county's value substantially exceeds what your home was worth on the reappraisal date. Source |
| North Dakota | Yes | Yes. You can argue that your home is valued above its true and full value, or that it is treated unequally compared with similar homes. Boards must render taxation uniform, and an abatement can rest on an assessment that is inequitable or unjust. Comparable homes are evidence, not an automatic win. Source |
| Ohio | No, argue market value | The DTE 1 complaint challenges market value only, so support your requested value with an appraisal or recent sales of comparable homes, not with neighbors' lower assessments. Source |
| Oklahoma | Yes | Yes. Oklahoma's taxpayer bill of rights says you have the right to equal and uniform taxation and to have your home appraised uniformly with similar property, and county boards of equalization (a board that hears appeals and evens out values between homes) exist to equalize values. In practice, back up a uniformity claim with sales of similar homes as well as their assessed values. Source |
| Oregon | Limited | Oregon boards decide your home's real market value, not whether it is taxed the same as your neighbor's. The Department of Revenue says comparing your roll value or taxes with a neighbor's is generally not satisfactory evidence, so use sales of similar homes instead. Source |
| Pennsylvania | Limited | Prove your home's market value; the board then applies the county's ratio (the STEB common level ratio if it differs more than 15% from the predetermined ratio), so equity is built into the formula rather than argued from neighbors' assessments. Source |
| Rhode Island | Yes | Yes. The state-approved appeal form lists 'disproportionately assessed in comparison with other properties' as a reason to appeal, so you can compare your assessment with similar homes in your town. Source |
| South Carolina | Limited | You can show the assessed values of similar homes as supporting evidence, but the legal test is fair market value as of the last reassessment date. Because the law itself creates differences between neighbors (the 15% cap, revaluation on sale, and the 4% vs 6% ratios), an unequal-treatment argument rarely wins on its own. Source |
| South Dakota | Yes | Yes. A home cannot be assessed higher than comparable properties, and the local board can equalize values between individual properties. Show sales or assessments of similar nearby homes that are valued lower than yours. Source |
| Tennessee | Limited | Tennessee law lets you complain that other property is assessed below market value, and boards equalize assessments, but the State Board equalizes by finding your home's market value and applying the county's appraisal ratio. Pointing to lower assessments on neighbors' homes, without market evidence of your home's value, is unlikely to win. Source |
| Texas | Yes | On the protest form 50-132, check 'Value is unequal compared with other properties' and show your appraised value exceeds the median appraised value of a reasonable number of comparable homes, appropriately adjusted (Tax Code 41.41(a)(2), 41.43(b)(3)). Source |
| Utah | Yes | Yes. You can appeal the equalization of your value as well as the value itself, using assessed values of comparable homes. If your home's value is more than 5% out of line with comparable properties, the county board (and the Tax Commission) must adjust it. Source |
| Vermont | Yes | At the listers' grievance and the Board of Civil Authority, present comparable properties (or the town's sales-ratio level) showing your home is listed higher than comparable homes; the law requires a value that corresponds to comparable properties in town. Source |
| Virginia | Yes | Yes. Virginia law lets you argue that your assessment is not uniform with similar properties, and the Board of Equalization is required to hear complaints about lack of uniformity and to equalize assessments. Show the assessed values of comparable homes near yours. Source |
| Washington | Limited | Comparing your assessment to similar homes is not enough by itself. You must show with market evidence that the other homes are assessed at 100% of market value while yours is not; the board then sets every property involved at market value. Source |
| West Virginia | Limited | The county board's job is to review and equalize assessments, and the West Virginia Constitution requires equal and uniform taxation, so you can point to similar homes valued lower. But the board fixes your home at 60% of its market value, so bring sales or an appraisal showing your home's value, not just neighbors' assessments. Source |
| Wisconsin | Limited | The Board of Review decides on sworn market-value evidence such as recent sales of similar homes; other properties' assessments are not competent evidence of value, so use comparable sales rather than neighbors' assessments. Source |
| Wyoming | Limited | You can argue that your home is valued higher than similar homes nearby. The assessor's value is presumed correct, though, so you must show the difference with evidence. The State Board of Equalization can order corrections when a county's assessments do not meet state standards. Source |
How to build an unequal assessment case
Pick truly similar homes
Same neighborhood, style and type, close in size, age and condition. Three to five is enough; more helps if the results are close.
Use the same year's assessments
Compare this year's assessed values, all from the same assessor's records.
Note the differences
If a comparable home has a finished basement, a pool or a newer kitchen, say so: it supports a higher value for that home, not yours.
Bring printouts
Print the record card of each comparable home and a one-page table like the calculator above. If your state's form has an unequal or uniformity box, tick it.