Which of the following is NOT a condition for unequal appraisal relief?

The correct response highlights that the appraised value of the property being equal to other properties is not a condition for seeking unequal appraisal relief. In the context of property tax law, unequal appraisal relief typically arises when there are disparities in how properties are assessed compared to their market value or compared to one another.

Unequal appraisal relief is primarily concerned with the fairness and equity of property assessments across a jurisdiction. When a property is appraised at a value that significantly exceeds the appraisal ratios of similar properties, or if those appraisal ratios deviate significantly from the median level of appraisal, it may warrant relief. For instance, if the median appraisal ratio is significantly lower than the ratio applicable to a specific property, it indicates that the property may be over-assessed in relation to others.

In scenarios evaluating unequal appraisal, it is essential to compare properties that are reasonably similar, which ensures that assessments reflect comparable value levels based on market conditions. However, merely having an appraised value equal to other properties does not indicate an issue that needs addressing through unequal appraisal relief. Therefore, this condition is not a necessary criterion for relief.