Which of the following is a valid ground for protest related to property valuation?

A valid ground for protest related to property valuation is based on the principle of unequal appraisal. This concept maintains that properties of similar nature and condition should be assessed at similar values. If a property owner can demonstrate that their property has been appraised at a value significantly higher than comparable properties—often referred to as "comps"—in the same area, this can be a strong basis for a protest. This ensures fairness and equity in taxation, allowing property owners to challenge assessments that do not align with the prevailing market conditions or the valuations of similar properties.

Proximity to commercial areas, while it may influence property values, does not directly serve as a valid ground for protest unless it leads to an unequal appraisal. The owner’s personal financial situation is also irrelevant to the valuation process, as property taxes are based on property value rather than the taxpayer's ability to pay. Lastly, recent changes to tax law may impact tax calculations or exemptions but do not constitute grounds for protesting the valuation established by an appraisal district. Thus, focusing on unequal appraisal aligns with the established practices in property tax protests.