Texas Property Owners Use Appraisal Protest Process to Challenge 2026 Values
Texas property owners who believe their 2026 property valuation is inaccurate have the right to challenge the appraisal through their local Appraisal Review Board (ARB).
The Texas Comptroller explains that ARBs are independent local boards that hear disputes between property owners and appraisal districts. Their decisions apply to the tax year being protested.
Why Property Owners May File a Protest
A property owner may disagree with the appraised value shown on their notice for a number of reasons.
Potential issues can include:
- The appraised value is higher than the property’s market value.
- The appraisal record contains incorrect property information.
- The property has characteristics or condition issues that may affect its value.
- The assessment appears unequal compared with comparable properties.
Texas appraisal districts determine property values, while local taxing units—not the appraisal district—determine the amount of taxes imposed through their tax rates.
Understanding the 2026 Filing Deadline
For most property owners, the deadline to file a protest with the ARB is May 15 or the 30th day after the appraisal district delivers the notice of appraised value, whichever is later. Texas law provides additional rules for certain circumstances.
Because notices and circumstances can vary, property owners should check the date on their appraisal notice and confirm the deadline with their local appraisal district.
ARB hearings typically take place from May through July, although larger counties may continue holding hearings beyond July.
Evidence Can Support an Appeal
Homeowners who believe their valuation is too high can gather information that supports their position.
Useful documentation may include:
- Recent comparable property sales
- Independent appraisal information
- Photographs documenting property condition
- Evidence of incorrect square footage or other property characteristics
- Information about comparable properties in the area
Property owners should follow the evidence and filing requirements provided by their local appraisal district.
A 2026 Change Worth Knowing
Texas also has a 10% annual limitation on increases in the appraised value of qualifying residence homesteads, subject to the requirements in state law. For 2026, the circuit-breaker limitation applies to qualifying homesteads and has a stated property-value eligibility threshold of $5.32 million. The limitation is scheduled to expire December 31, 2026.
This limitation concerns the appraised value of qualifying homesteads and should not be confused with the homeowner’s total tax bill, which also depends on local tax rates and applicable exemptions.
Practical Takeaway for Texas Homeowners
Property owners who disagree with their 2026 appraisal should review their notice carefully and determine whether a protest is appropriate.
Rather than waiting until the fall, homeowners should pay attention to the spring protest deadlines and contact their county appraisal district if they have questions about filing.
The Texas Comptroller provides statewide information about property-tax deadlines, appraisal protests and the ARB process, while individual appraisal districts provide the specific forms, hearing information and local procedures.