The Comptroller study is an independent check on your appraisal district's accuracy. If the study shows your county's median assessment ratio is significantly above or below 100%, it indicates systemic over- or under-valuation. You can reference this study in your protest to support an unequal appraisal argument, showing that the district is not uniformly appraising properties at market value.
Official resource: https://comptroller.texas.gov/taxes/property-tax/pvs/
See how your home's assessed value compares to similar properties in your neighborhood.
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