Texas Property Tax Appeals: What Homeowners Should Know
Texas property owners have the right to protest their property’s appraised value if they believe the valuation is incorrect or if there is an error in the appraisal records.
The process is handled through the local Appraisal Review Board (ARB), and property owners should pay close attention to the filing deadline shown in their Notice of Appraised Value.
Understanding the Filing Deadline
For most property-tax protests, Texas law generally requires property owners to file by May 15 or the 30th day after the appraisal district mails the Notice of Appraised Value, whichever is later.
The 30-day period is therefore not a newly introduced statewide rule. It is part of the existing Texas property-tax protest process.
For residence homesteads, appraisal districts generally must send notices of appraised value by April 1, or as soon afterward as practicable. For other properties, the deadline for sending the notice is generally May 1.
What Property Owners Can Protest
A property owner may generally protest if they disagree with:
- The property’s appraised value
- The property’s unequal appraisal compared with similar properties
- Errors in the appraisal records
- Certain exemption or special-appraisal decisions
- Other appraisal-district actions affecting the property
Property owners can file a written protest with the ARB. The Comptroller provides Form 50-132, Property Owner’s Notice of Protest, although Texas law does not require taxpayers to use the form as long as the written notice properly identifies the property, owner, and matter being protested.
What Happens After You File?
After filing a protest, the property owner receives notice of the ARB hearing.
The appraisal district must provide written notice of the hearing at least 15 days before the hearing date. Property owners may also request an informal conference with the appraisal district in an effort to resolve the issue before the formal ARB hearing.
At the hearing, the property owner and appraisal district can present information and evidence supporting their respective positions.
How to Prepare
If you believe your property has been overvalued, consider gathering:
- Recent comparable home sales
- Information about your property’s condition
- Photographs showing needed repairs or deficiencies
- Relevant appraisal or market information
- Documentation showing errors in the property’s records
Keep copies of everything you submit and note the applicable filing deadline.
What This Means for Homeowners and Investors
Property owners should not wait until the last minute to review their Notice of Appraised Value.
Investors and owners of multiple properties should track each property’s notice and protest deadline separately, since missing the applicable deadline can limit your ability to challenge the valuation for that tax year.
Texas law does provide limited circumstances in which a late protest may be possible, including certain situations involving failure to receive a required notice or specific appraisal errors. However, these exceptions have their own requirements.
A Practical Reminder
If you disagree with your property’s valuation, start by contacting your local appraisal district and reviewing the protest instructions that accompany your notice.
The Texas Comptroller provides statewide information and forms, but the local appraisal district is responsible for handling the individual property assessment and ARB protest.
Reliable Resources
- Texas Comptroller of Public Accounts — property-tax protests, deadlines, and taxpayer guidance
- Your County Appraisal District — property records, notices, filing procedures, and local information
- Appraisal Review Board (ARB) — formal review of property-tax protests
- Texas Property Tax Code — statutory requirements governing the protest and appeal process
Property-tax deadlines and procedures can vary depending on the type of property and circumstances. Always confirm the applicable deadline with your local appraisal district before filing.