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Tex. Tax Code §41.43(b)(3) · unequal appraisal

Unequal-Appraisal
Evidence Packet

Subject property

101 N HOUSTON ST

Account

167

County

Tarrant

Tax year

2026

Prepared from public appraisal-roll data · 2026-07-29

Assessed value

$2,950,453

Equitable estimate

$2,646,156

Difference

$304,297 (10.3%)

All figures are informational estimates derived from the county’s public appraisal roll. Methodology, constants, and statute basis are printed in full on page 4.

Disclaimer

Informational estimate computed from public appraisal-roll data. This is not an appraisal, was not prepared by a licensed appraiser, involved no inspection of the property, and is not professional tax, legal, or valuation advice. Corriden is a software tool: it does not represent property owners, is not anyone's agent, and never files, signs, appears, or communicates with any appraisal district or review board. You act for yourself. No outcome is promised; pricing is a fixed fee regardless of result.

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CORRIDEN · Unequal-Appraisal Evidence Packet · SAMPLETarrant County · Account 167

§1 — Subject property & result

101 N HOUSTON ST

Account 167 · Tarrant County · owner of record: OWNER OF RECORD

Roll facts (2026)

Property classF1
Neighborhood codeFoodSvcGen
Map grid2048-396
Year built1920
Gross building area13,600 SF

Assessed value on the roll

Land value$630,000
Improvement value$2,320,453
Total assessed value$2,950,453
Assessed value per SF$216.95

Equity-test result — informational estimate

Subject unit value$216.95 / SF
Median adjusted unit value of comparables$194.57 / SF
Equitable value estimate$2,646,156
Indicated over-assessment$304,297 (10.3%)

The subject’s assessed unit value exceeds the median adjusted unit value of its comparables. The comparable grid (page 3) and median study (page 4) document how these figures were derived.

Requested value

Value the owner may request on Form 50-132: $2,646,156 — informational estimate.

Generated 2026-07-29 · public appraisal-roll dataPage 2 of 6

Informational estimate — not an appraisal. The owner files and appears for themselves.

CORRIDEN · Unequal-Appraisal Evidence Packet · SAMPLETarrant County · Account 167

§2 — Comparable grid

Comparable properties, adjusted

Same property class (F1), selected by the fixed ladder printed on page 4; every adjustment factor shown.

#AccountSitusNbhdGridYrGBAAssessed$/SFSize ×Age ×Adj $/SF
S167101 N HOUSTON ST (subject)FoodSvcGen2048-396192013,600$2,950,453$216.95$216.95
15754808 MAIN STFoodSvcGen2048-392190514,402$4,086,320$283.731.0061.075$306.77
21089919432 S MAIN STFoodSvcGen2126-46019148,700$1,681,347$193.260.9561.030$190.36
346874181400 N MAIN STFoodSvcGen2042-40419188,620$2,087,915$242.220.9551.010$233.74
41297295318 BRYAN AVEFoodSvcGen2048-388193019,199$3,950,000$205.741.0350.950$202.31
519009941406 N MAIN STFoodSvcGen2042-40419187,934$779,300$98.220.9481.010$94.00
64750844705 CAMP BOWIE BLVDFoodSvcGen2030-38819227,616$1,586,169$208.270.9440.990$194.57
76858871309 CALHOUN STFoodSvcGen2048-39219206,873$891,169$129.660.9341.000$121.11
Median of adjusted unit values$194.57

Selected at rung: N1: same neighborhood, size ±50%, age ±15y7 comparables.

Source: Tarrant County public appraisal roll, tax year 2026. Size and age factors are the published constants documented on page 4; adjusted $/SF = raw $/SF × size factor × age factor, as computed by the engine.

Generated 2026-07-29 · public appraisal-roll dataPage 3 of 6

Informational estimate — not an appraisal. The owner files and appears for themselves.

CORRIDEN · Unequal-Appraisal Evidence Packet · SAMPLETarrant County · Account 167

§3 — Median study & methodology

Where the subject sits

Adjusted unit values ($/SF), sorted; subject and median marked.

Comp 1 · 808 MAIN ST
$306.77
Comp 3 · 1400 N MAIN ST
$233.74
Subject (assessed)
$216.95
Comp 4 · 318 BRYAN AVE
$202.31
Median of comparables
$194.57
Comp 6 · 4705 CAMP BOWIE BLVD
$194.57
Comp 2 · 432 S MAIN ST
$190.36
Comp 7 · 1309 CALHOUN ST
$121.11
Comp 5 · 1406 N MAIN ST
$94.00

Statute basis

Tex. Tax Code §41.43(b)(3): a protest on the ground of unequal appraisal shall be determined in favor of the protesting party unless the appraisal district establishes that the appraised value of the property is equal to or less than the median appraised value of a reasonable number of comparable properties appropriately adjusted. This packet presents that test: comparable properties selected by the fixed, documented ladder below, each adjusted for size and age with published constants, and the median of the adjusted unit values applied to the subject's building area. Under SB 2063 (2025), market-value evidence cannot defeat an unequal-appraisal ground — the comparable-median study stands on its own.

Selection ladder

  1. N1: same neighborhood, size ±50%, age ±15y← selected
  2. N2: same neighborhood, size ±75%, age ±25y
  3. A: same map sheet, size ±50%, age ±15y
  4. B: same map sheet, size ±75%, age ±25y
  5. C: countywide class, size ±50%, age ±15y
  6. D: countywide class, size ±75%, age ±25y

Adjustment method

  • Comparables: 5–10 properties of the SAME property class (never relaxed), nearest in building size, selected by the fixed ladder below — tightest geography first.
  • Size adjustment: adjusted = raw × (comp GBA / subject GBA)^0.1 — larger buildings carry lower unit values, so a comp smaller than the subject adjusts DOWN.
  • Age adjustment: ±0.005 per year of age difference, capped at ±0.10; a comp newer than the subject adjusts DOWN.
  • Median: the middle of the adjusted unit values ($/SF); equitable value estimate = median × subject building area.
Generated 2026-07-29 · public appraisal-roll dataPage 4 of 6

Informational estimate — not an appraisal. The owner files and appears for themselves.

CORRIDEN · Unequal-Appraisal Evidence Packet · SAMPLETarrant County · Account 167

§4 — Tax effect

What the difference is worth per year

Adopted rates of the taxing entities that levy on this parcel, applied to the indicated over-assessment. Informational estimate.

Taxing entityRate per $100
Tarrant County0.18620
JPS HEALTH NETWORK0.16500
TARRANT COUNTY COLLEGE0.11228
CITY OF FORT WORTH0.67000
FORT WORTH ISD1.02910
Total combined rate (2025 adopted)2.16258% of taxable value

Annual tax effect — estimate

Indicated over-assessment of $304,297 at the combined rate ≈ $6,581 per year — informational estimate, computed by the engine from the adopted rates above.

Rates are the entities’ adopted rates (2025 adopted) from public records. Actual tax depends on exemptions, special valuations, and the value finally determined; nothing here promises any particular outcome.

Generated 2026-07-29 · public appraisal-roll dataPage 5 of 6

Informational estimate — not an appraisal. The owner files and appears for themselves.

CORRIDEN · Unequal-Appraisal Evidence Packet · SAMPLETarrant County · Account 167

§5 — Filing guide

How the owner uses this packet

The owner acts for themselves at every step; these are the public filing procedures.

  1. 1File a Notice of Protest (Comptroller Form 50-132) with the Tarrant Appraisal Review Board by May 15 or within 30 days after your notice of appraised value was delivered, whichever is later (Tex. Tax Code §41.44). Check the ground: 'Value is unequal compared with other properties.'
  2. 2You may file online through the district's owner e-protest portal (tad.org) or by mail to the ARB at the address on your notice.
  3. 3Bring this packet to the informal review with the district appraiser and, if unresolved, to your ARB hearing. The comparable grid and median study are your §41.43(b)(3) evidence; hand the panel the comp-grid page.
  4. 4You act for yourself at every step. This packet is information you chose to present — no one files, appears, or speaks for you.

About this packet

Every number derives from the county’s public appraisal roll and adopted tax rates; the methodology and constants are printed in full on page 4.

Disclaimer

Informational estimate computed from public appraisal-roll data. This is not an appraisal, was not prepared by a licensed appraiser, involved no inspection of the property, and is not professional tax, legal, or valuation advice. Corriden is a software tool: it does not represent property owners, is not anyone's agent, and never files, signs, appears, or communicates with any appraisal district or review board. You act for yourself. No outcome is promised; pricing is a fixed fee regardless of result.