Hotel & Motel property tax appeals in Dallas: the Dallas County numbers

Class mix is why county-wide numbers mislead: what matters for the equity comparison is where a parcel sits among properties of its own kind. Percentiles below are actual roll values (nearest-rank) from the 2026 DCAD roll.

Within comparison cells — hotel & motel parcels sharing a DCAD neighborhood code, at least five usable $/SF values per cell — 37.3% of hotel & motel parcels sit at least 15% above the median assessed $/SF of similar properties in their submarket (93.8% of the class’s usable parcels sit in a scorable cell). That is a descriptive spread statistic about the roll — not a count of over-assessed parcels, and not a claim about any specific property. It does show that same-submarket hotel & motel assessments disperse widely, which is the spread the equity test measures one parcel at a time.

Tex. Tax Code §41.43(b)(3) tests a parcel against the median of a reasonable number of comparable properties, appropriately adjusted — and for a hotel & motel parcel, comparable means other hotel & motel properties in the same submarket, within a similar size and age band, pulled from the same public roll this page is built from. Their assessed $/SF values are adjusted for the remaining size and age differences under documented, rule-based adjustments, and the median of the adjusted values is the benchmark. If the district values your parcel above it, the statute puts the rebuttal burden on the district — and under SB 2063 (2025) it cannot answer with market-value evidence.

The step-by-step walkthrough is in how the Texas unequal-appraisal protest works; county-wide context is on the Dallas County commercial property tax page; and the free estimator runs an illustrative version of the comparison on your numbers — an informational estimate, not an appraisal, with no outcome promised.