The Texas Property Tax Code provides that in considering comparable sales, the sale is not comparable unless it occurred within the past 24 months.

Whether that means 24 months from the appraisal date (December 31 of the prior year) or from the hearing date (usually after mid year of the current year) is unclear.

Most Appraisal Review Boards will consider a sale if it occurred before March 31 of the current year and will allow you to go back to January 1 of the prior year.  But the Code specifically allows consideration of sales two years back.  In a sluggish market where sales volume has slowed considerably, the two year window presents opportunities that didn’t exist as clearly before 2010.

The rules for considering foreclosures and general economic conditions have also changed in 2010.  See Foreclosure Rules and Your Texas Property Tax Protest .