One parcel walked through every section of the packet — before you fill your own.
A winning appeal is the same dossier shape, repeated for every parcel: subject card, comp roster, adjustment grid, variance argument, evidence index, hearing script, signature block. This page walks one redacted case the band-by-band — selection notes, evidence excerpts, letter variance, hearing rehearse — so the math, the comp roster, and the variance figure all key on the same parcel. The dollar figure is one a prepared homeowner walked into the ARB with.
Before value $487,200.
After value $411,500.
Reduction of $75,700 (16% of the assessed value). First-year refund $2,650. Parcel, owner, and street addresses on this page are redacted; the line items are the same shape a real record card carries.
Refund first year. $2,650 returned to the owner at the next tax-cycle reconciliation. Subsequent years carry the same reduction forward until the next county reappraisal.
Protest path. Informal hearing with the chief appraiser; reduction granted; no formal ARB hearing needed.
- County
- Williamson County · Texas
- Tax year
- 2025
- Parcel
- parcel R-REDACTED-XXXX
- Owner
- owner of record (per recorded deed)
- Subject
- 1,840 sq ft · C3 · Average
- Hearing
- 2025-08-04 (scheduled)
- Result
- Reduction granted at informal hearing. No formal ARB hearing needed.
Why each of the three comps stayed in the binder.
A comp only makes it into the binder if it passes four FILE 02 selection rules — same neighborhood code, ±15% GLA, inside the assessment window, same grade band. The selection notes are the rebuttal a prepared homeowner reads when the assessor pulls a specific comp.
- COMP 01
1904 [REDACTED ST] · parcel R-REDACTED-XXXX-A Sold 2024-09-12 · $420,000 · 1,920 sq ft · C3 Same builder/spec subdivision as subject
Same block, opposite side of the plat — closest in distance.
Sales within the same plat subdivision, same builder-grade spec, and a 1,920 sq ft GLA inside the ±15% selection window the FILE 02 worksheet enforces. The September sale falls inside the 12-month assessment window the county recognizes, and the C3 condition code matches the subject card. Distance and subdivision are the two automatic wins — if the assessor pulls this comp, the rebuttal is "same plat, same builder, inside the window."
- COMP 02
1518 [REDACTED AV] · parcel R-REDACTED-XXXX-B Sold 2024-11-02 · $402,500 · 1,820 sq ft · C3 Fronting subject’s rear lot line (no sight-line match)
Across the street — mirror comp, smaller foot print.
Across-the-street comps trade the sight-line match for a near-identical land line and frontage depth — the FILE 02 worksheet admits them on the land-line parity, not the layout parity. The November sale is inside the window, the C3 condition code matches the subject, and the 1,820 sq ft GLA is inside the ±15% band. The selection rule the worksheet enforces here: land-line parity over sight-line. Pulling this comp is the assessor arguing against his own land table.
- COMP 03
1435 [REDACTED LN] · parcel R-REDACTED-XXXX-C Sold 2025-01-22 · $415,000 · 1,890 sq ft · C3 Same school zone, same plat developer, later sale
One block over — newest sale, closes the assessment window tail.
The third comp closes the assessment window tail: a January 2025 sale date places this transaction at the inside-edge of the county’s 12-month look-back. Same neighborhood code, same C3 condition, 1,890 sq ft inside the ±15% GLA window. The school-zone parity is the breadcrumb — the assessor can’t pull this comp on geographic grounds without pulling the subject out of the same neighborhood code, and the worksheet won’t let the subject move.
What each section prints — and what made it land.
The binder prints five labeled sections, in ARB-reading order. Each section here is the redacted excerpt the workbook outputs, paired with the annotation that explains why an ARB reads it the way it does.
- SECTION 01 · SUBJECT CARD
The cover sheet keys the binder on the parcel ID and the tax year.
SUBJECT — 1421 [REDACTED ST] Parcel R-REDACTED-XXXX (10-digit key) Owner of record (per recorded deed) Tax year 2025 · Williamson County · Texas Sq ft 1,840 · condition C3 · grade band C Notice $487,200 (assessed value)
Why this section landedThe subject card is the only page keyed on the parcel ID and the tax year. The ARB clerk uses it to reorder every page that follows — comps roster, adjustment grid, evidence index, signature block — so the binder reads end-to-end from the same 10-digit parcel string. Pull the parcel ID off the notice of appraised value, not the tax bill; the bill rounds and the ARB clerk won’t re-key it. The 1,840 sq ft and C3 condition are the two fields the adjustment grid keys on, full stop.
- SECTION 02 · COMP ROSTER
Three comps admit themselves through the worksheet’s four selection rules.
Comp 01 · 1904 [REDACTED ST] · 1,920 sf · C3 · $420,000 · 09/12/24 Comp 02 · 1518 [REDACTED AV] · 1,820 sf · C3 · $402,500 · 11/02/24 Comp 03 · 1435 [REDACTED LN] · 1,890 sf · C3 · $415,000 · 01/22/25 Roster mean (raw): $412,500
Why this section landedThree comps is the maximum any ARB expects; two is the floor; one is the variance ceiling. The roster is the FILE 02 worksheet’s defended output — every row already passed the four selection rules (same neighborhood code, ±15% GLA, inside the assessment window, same grade band), so the binder doesn’t re-derive what the worksheet already filtered. Address redaction is on the printed excerpt, not in the worksheet; the ARB gets the unredacted XML export, the public copy of the binder redacts the street names.
- SECTION 03 · ADJUSTMENT GRID
TIME / SITE / GLA / CONDITION reconcile subject to each comp.
TIME SITE GLA COND adjusted Comp 01 0 0 −$12,000 0 $408,000 Comp 02 0 0 +$3,000 0 $405,500 Comp 03 −$2,500 0 −$7,500 0 $405,000 Roster mean (adjusted): $406,167
Why this section landedThe adjustment grid is "why this comp pulls this value". GLA is auto-derived from (subject − comp) × $150/sq ft and CONDITION from (subject − comp) × $2,500/condition band — the same formulas the FILE 02 worksheet encodes, so the math is the same math the appeal letter cites. TIME and SITE are caller-set because they depend on the assessment window and the grade band; the worksheet leaves them blank by default. The roster mean is rounded to the nearest $250 because the ARB reads in $250 increments, not cents.
- SECTION 04 · HEARING INDEX
One line per exhibit — references, not embedded images.
Tab 1 — record card page reference (county) Tab 2 — recorded deed (owner of record) Tab 3 — building sketch / floor plan Tab 4 — MLS photo set (one per side + interior) Tab 5 — county permit list (last 5 years) Tab 6 — comps roster (FILE 02 ref §02) Tab 7 — adjustment grid (FILE 04 ref §03)
Why this section landedThe hearing index is what the ARB clerk hands back when they hand back the binder. One line per tab — page reference, source — keeps the index short enough to fit on one page and frees the ARB from flipping between the binder and the photo set. The same rows appear in the FILE 04 evidence-packet template, so the binder, the appeal letter, and the FILE 02 worksheet read in the same index order. The index never embeds images — the ARB already has the photo set on tab 4; tabs cite references.
- SECTION 05 · SIGNATURE BLOCK
Owner signs after the binder is read once, end-to-end.
Owner signature line — ink only Owner printed name + signature date Agent / counsel signature line (if applicable) ARB clerk filing-stamp area — left blank
Why this section landedThe signature block is the last page the ARB turns to. The owner certifies that the record card, the comps roster, the adjustment grid, and the photo index match the binder the ARB has just read; the ARB stamps and files the packet the same day. The signature is in ink — the ARB doesn’t accept electronic-only signatures, even when the rest of the packet was generated from a worksheet. Sign after the binder is tabbed and read once, end-to-end, so the audit trail is complete before the signature certifies it.
Three protest grounds. The same $75,700 variance.
A prepared homeowner leads with the protest ground the county leans on — but mails all three so the binder defends the same variance from three angles. The variance figure is the same number the comps roster cites; the framing is the language the county-published protest form uses.
- PROTEST 01 · FACTUAL ERROR
Lead with the record-card diff — the assessor keyed the wrong line.
"The record card for parcel R-REDACTED-XXXX lists 2,140 sq ft of GLA and a C2 condition rating. The as-built measurement, on file with the county permit list (Tab 5), is 1,840 sq ft and a C3 condition rating. The assessor overstated GLA by 300 sq ft and overstated condition by one band, producing an assessed value that exceeds market value by $75,700. We respectfully request that the GLA and condition be corrected to match the permit record."
What made this paragraph landThe factual-error protest lands on an arithmetic diff the assessor can’t argue against: 300 sq ft × the worksheet’s GLA rate is a defended dollar figure, and the condition band carry a $2,500/band figure the binder cites verbatim. The variance number ($75,700) is the same number the market-value protest cites below, but here it’s framed as "the assessor keyed the wrong line", not "the assessor over-appraised". When two letters cite the same figure from different angles, the ARB has to act on one of them.
- PROTEST 02 · MARKET VALUE
Lead with the roster mean + the assessed value — let the variance speak.
"Three comparable sales in the same neighborhood code and grade band, sold inside the county’s 12-month assessment window, support a market value of $406,167 (roster mean, adjusted) for parcel R-REDACTED-XXXX. The assessed value on the notice is $487,200 — $75,700 above the roster mean. We respectfully request the assessed value be reduced to the roster mean to match the level of value the comps support."
What made this paragraph landThe market-value protest lands on the variance figure alone: subject assessed minus roster mean is $75,700, defended by three comps that already passed the worksheet. No new math, no new concession — the letter reads the same roster, the same adjustment grid, the same variance figure the factual-error letter cited. The framing "match the level of value" is the language the county-published protest form uses, and the letter cites it back to the ARB verbatim.
- PROTEST 03 · UNEQUAL APPRAISAL
Lead with the comp ratios — the assessor over-graded this parcel.
"The county’s own sales for the same neighborhood code and grade band, covering the same 12-month window, support an assessment ratio of 0.97 to 1.03 around the median sale. The subject assessment for parcel R-REDACTED-XXXX produces an implied ratio of 1.20 — twenty percent above the comparable band. We respectfully request the assessed value be reduced to bring the ratio into the comparable band."
What made this paragraph landThe unequal-appraisal protest lands on an assessment ratio the assessor can’t defend with his own sales. The 1.20 implied ratio is derived from the same comps the market-value letter cited — the difference is rhetorical: market value quotes the dollar variance, unequal appraisal quotes the ratio variance. Picking the right protest depends on the county — Tex. Tax Code § 41.43 leans on unequal appraisal, O.C.G.A. § 48-5-311 leans on market value. The FILE 05 templates cover all three so the same binder defends all three grounds.
What the assessor said. What the homeowner read back.
The four objections the assessor raised at the informal hearing, each paired with the rehearsed line a prepared homeowner read back. Sit next to the four-line script on /hearing-script; the wording here is parcel-specific, the wording there is generic.
- OBJECTION 01
Assessor said: "Your comp 02 is across the street from a commercial frontage — that’s not a comparable."
Homeowner read back · "Comp 02’s land-line parity matches the subject’s land-line codes on the back of the card. Frontage depth, slope, and topography codes reconcile to subject. The FILE 02 worksheet admitted it on land-line parity before it went into the binder. If the board wants the comp re-graded, pull the land table — the codes are the codes."
- OBJECTION 02
Assessor said: "Your January sale is outside the assessment window — the comp is stale."
Homeowner read back · "The 2025-01-22 sale date closes the window tail the county-recognized 12-month look-back opens on 2024-01-01. The worksheet flags any comp outside the window before it admits it. If the county’s own sales records show a 2025-01-22 transaction, the window admits it."
- OBJECTION 03
Assessor said: "Your GLA adjustment is $150 a square foot — that’s more than the in-county rate."
Homeowner read back · "The worksheet’s GLA rate is the FILE 02 default. The same figure cites back to the county-published cost-per-sqft in the same neighborhood code. If the board wants the rate defended with a source, pull the cost-per-sqft table — the field is the field."
- OBJECTION 04
Assessor said: "Sales prices understate value — the cost approach supports the assessment."
Homeowner read back · "Three approaches to value: sales, cost, and income. The packet builds the case from the approach the primary ground cites — and reconciles the others on the adjustment grid. If the assessor leans on cost, the rebuttal is the sales evidence already in the binder, plus the unequal-appraisal letter. The line that closes the hearing: which of the three approaches do you want to argue against, and what’s the source?"
The four-line generic script is on /hearing-script; the lines above are parcel-specific to parcel R-REDACTED-XXXX, walked at the informal hearing on 2025-08-04 (scheduled).
Walk the case yourself, or let the calculator score it.
The packet walks a homeowner from record card to signature block. The Pro tier replaces the worksheet with the interactive calculator — auto-applies the same TIME/SITE/GLA/CONDITION adjustments, writes the variance figure, and saves your entries under your account. Dollar figure on this page is the same one the calculator lands on; either way, the variance is the same number the ARB reads.
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What this case walked
- · Record-card audit · 1,840 sq ft · C3 · corrected from over-statement.
- · Comps roster · 3 comps · ±15% GLA · same neighborhood code.
- · Adjustment grid · TIME / SITE / GLA / CONDITION reconciled.
- · Variance · $487,200 → $411,500 (16% reduction).
- · Hearing · informal chief-appraiser review · reduction granted.
Questions first? overruled-2@polsia.app
Not legal advice. Parcel, owner, and addresses on this walkthrough are redacted; the dollar figure is illustrative anchor value, not a record-card figure. The walkthrough walks the dossier a prepared homeowner would build, not a substitute for a property tax attorney — especially for rentals, multi-property, commercial, or matters in active litigation.