Your Texas appraisal looks wrong. Protect your protest deadline first.
If your Texas notice of appraised value looks too high, lists the wrong square footage, ignores damage, or shows a property fact that is not true, the usual first step is a property tax protest with your county appraisal review board, often called the ARB.
Do not wait for the tax bill. A Texas protest is usually filed in the spring after the notice of appraised value. It challenges the appraisal district’s value or records. It does not challenge tax rates or local budgets.
For many Texas homeowners, the usual protest deadline is May 15, or 30 days after the appraisal district mails or delivers the notice of appraised value, whichever is later. If you are reading this after May 15, check your own notice before assuming you are out of time. A later notice can mean a later deadline.
The official statewide starting point is the Texas Comptroller’s page on appraisal protests and appeals. Your filing is local. You usually file with the appraisal district in the county where the property is located, not with the Texas Comptroller.
What a Texas property tax protest is
A protest is a formal way to tell the ARB that you disagree with an appraisal district action. For homeowners, the most common reasons are a value that looks too high, an unequal appraisal compared with similar homes, or a property record that has wrong facts.
Examples include wrong living area, wrong land size, an extra feature that does not exist, damage that was not considered, a condition rating that is too strong, or nearby comparable homes that are valued lower.
The ARB is not the appraisal district. The Comptroller describes an appraisal review board as a locally appointed group that hears disputes between property owners and appraisal districts. The ARB listens to both sides and decides the protested issue for that tax year.
What a protest can and cannot fix
A protest can help with appraisal issues. It cannot directly lower a tax rate, change a school district budget, or erase a tax bill because paying it is hard. A lower value may later reduce the taxable value used to calculate your bill, but the ARB is focused on value, records, exemptions, and other appraisal district actions.
| Problem | Usually handled by | First step |
|---|---|---|
| Home value looks too high | Appraisal district and ARB | File a protest and gather value evidence. |
| Property record is wrong | Appraisal district and ARB | Print the record and mark each error. |
| Similar homes are appraised lower | ARB protest process | Gather comparable property records. |
| Tax rate is too high | Taxing units | Contact the city, county, school district, or other taxing unit. |
| You cannot pay the bill | Tax assessor-collector or collecting tax office | Ask about payment options before charges grow. |
Step 1: Read the notice of appraised value
Texas appraisal districts send notices of appraised value when required. The Comptroller explains that if the appraisal district appraises a property higher than the prior year, the notice is generally required by April 1 for a residence homestead, by May 1 for other property, or as soon as practical after that.
The notice should show the appraised value, key property information, and protest instructions. It should also explain the availability of an informal conference with the appraisal district before the formal ARB hearing.
Look for these items:
- account number or property ID;
- property address and owner name;
- land value, improvement value, market value, and appraised value;
- homestead, over-65, disability, veteran, or other exemptions shown;
- square footage, year built, condition, grade, pool, garage, or other features;
- notice date, mail date, or protest deadline;
- filing instructions for your county.
Texas generally values taxable property at market value as of January 1, with some exceptions. The Comptroller’s valuing property page explains that standard. Evidence about the condition and market around January 1 is usually more useful than evidence from much later in the year.
Do not ignore the notice because the tax bill has not arrived. Appraisal comes before the tax bill. By the time the bill arrives, the normal value protest window may already be closed.
Step 2: File with the right county office
Property tax appraisal work is local in Texas. The Comptroller says appraisal districts answer questions about property values, exemptions, protests, and appeals. County tax assessor-collector offices usually handle tax bills and payment questions.
If you are not sure where to start, use the Comptroller’s local property appraisal and tax directory. It lists appraisal district and tax office contact information by county.
Your county may allow online filing, paper filing, email upload, mail, or in-person filing. Follow the instructions on your notice and your appraisal district’s website.
Step 3: File before the deadline
The usual Texas protest deadline is in Tax Code Section 41.44. In most cases, the deadline is May 15 or 30 days after the notice of appraised value is mailed or delivered under the notice rules, whichever is later.
For the 2026 tax year, May 15, 2026 was the standard deadline for many homeowners whose notices were sent early enough. If your notice was sent later, your deadline may be later. Some special situations also have different timing. Confirm the date with your county appraisal district.
You may use Comptroller Form 50-132, Property Owner’s Notice of Protest. The Comptroller also says a written notice of protest may be enough if it identifies the property, identifies the property owner, and shows dissatisfaction with an appraisal district decision. Using the county’s local system or official form can still reduce confusion.
File first, then organize your evidence. A timely protest protects your place in the process. Missing the filing deadline can be harder to fix than having imperfect evidence on the day you file.
What to include
- your name;
- property address;
- appraisal district account number, if available;
- tax year;
- the reason you disagree;
- the value you believe is more accurate, if you have one;
- your preferred hearing method, if the form asks;
- current mailing address, email, and phone number if needed for notices.
Common protest reasons include over-market value, unequal appraisal, wrong property facts, denial or cancellation of an exemption, or another appraisal district action that affects your property. Choose the reasons that match your real issue.
Step 4: Build evidence that matches your argument
The Comptroller’s protest guidance is clear: you cannot go to the hearing and only say the appraisal district is wrong. You need facts.
If the market value is too high
You are trying to show that the appraisal district’s value is higher than what the property would likely have sold for around January 1.
Helpful evidence may include:
- recent sales of similar homes near your property;
- listing sheets or closing statements, if available;
- a recent independent appraisal, if you already have one;
- photos showing condition problems;
- repair bids, contractor estimates, or inspection reports;
- proof of flooding, foundation, roof, plumbing, drainage, or structural problems;
- maps showing location issues, such as road noise, commercial use nearby, or drainage problems.
Comparable sales should be as similar as possible. Look for homes close by, similar in size, age, condition, lot type, and features. A much larger home, remodeled home, or distressed sale may be less useful unless you explain the difference.
If the appraisal is unequal
Unequal appraisal means your property may be appraised higher than comparable properties. This is often called an equal and uniform argument.
Gather property records for similar homes and compare them in a clear way. Try to compare the same type of value. Do not mix market value, appraised value, land value, and capped value without explaining what you are comparing.
If the property record is wrong
Print or save the appraisal district’s property record. Mark the errors. Useful proof can include photos, a survey, builder plan, floor plan, inspection report, insurance document, permit record, or repair estimate.
If the issue is square footage, explain what number you are using. Living area, total area, garage area, porch area, and accessory building area are not always the same thing.
Step 5: Ask for the appraisal district’s evidence
Before the formal ARB hearing, you may request the information the appraisal district plans to use. The Comptroller explains that at least 14 days before the hearing, the appraisal district must send the taxpayer assistance pamphlet, the adopted ARB hearing procedures, and a statement telling you that you can request copies of the information the appraisal district will use.
Read the district’s evidence closely. Look for sales that are not truly comparable, wrong property facts, condition assumptions that do not match your home, neighborhood differences, land differences, or dates that are too far from the January 1 appraisal date.
Make notes in plain English. Your goal is to show the exact facts that make the appraisal district’s number or record unreliable.
Step 6: Use the informal review, but protect the formal hearing
Many Texas appraisal districts offer an informal review before the formal ARB hearing. It may be online, by phone, by email, or in person. This is a chance to show your evidence to appraisal district staff.
The district may offer a lower value or correct a record error. If you agree, the protest may be resolved. If you do not agree, keep your formal ARB hearing rights. Do not skip the hearing unless the case is clearly resolved in writing and you understand what you accepted.
Be careful with settlement offers. A proposed value may be better than the notice value but still too high. Compare the offer with your evidence before accepting.
Step 7: Prepare for the ARB hearing
The ARB must send written notice of the hearing date, time, place, subject matter, and information on how to access estimated taxes at least 15 days before the hearing. Read the hearing notice and local ARB procedures carefully.
The Comptroller says you may appear in person, by telephone or videoconference, or by written affidavit. Local procedures can affect how evidence must be submitted, how many copies are needed, and what electronic devices are accepted.
If you are using a telephone, video, or affidavit hearing, review Comptroller Form 50-283 and your local instructions. That form is for offering evidence or argument for an ARB protest hearing by telephone conference call, videoconference, or written affidavit.
A simple hearing packet
- one-page summary of what you are asking for;
- notice of appraised value;
- property record with errors marked;
- comparable sales or comparable appraisal records;
- photos of the home and problem areas;
- repair estimates, inspection reports, or other proof;
- short value calculation or explanation;
- copies of important emails or documents from the appraisal district.
Number the pages. Use short labels. Make it easy for the panel to find the evidence you are discussing.
A short way to explain your case
Start with the appraisal problem, not anger about taxes.
“I am protesting the market value and the property record. The notice values my home at $____. I believe the value should be $____ because the appraisal district record lists ____ incorrectly, and because three similar nearby sales support a lower value. My evidence is organized in pages 1 through ____.”
Then walk through your strongest evidence. You do not need to read every page.
What happens at the formal hearing
At the formal hearing, you and the appraisal district representative both have an opportunity to present evidence, examine witnesses, and state an opinion of value if value is at issue.
The ARB may ask questions. Answer calmly. If you do not know, say you do not know. If a document is in your packet, give the page number.
The Comptroller warns that emotional arguments or unsupported claims do not help. The ARB’s job is to decide the protested issues based on evidence and law. Personal hardship may be very real, but it is usually not evidence that the appraised value is wrong.
After the ARB rules, you should receive a written order by email or certified mail. If the ARB changes the value or record, the chief appraiser must notify the taxing units about the change.
If you miss the protest deadline
Act quickly. A late protest is not the same as a timely protest.
The Comptroller says the ARB can grant a late protest hearing if the owner misses the deadline and shows good cause before the ARB approves the appraisal records. Failing to show good cause, or filing after the appraisal records are approved, may mean losing the right to protest for that tax year.
There are also specific late remedies for certain situations, such as failure to receive a required notice, certain large overappraisal corrections, clerical errors, multiple appraisals, property included on the roll that should not have been included, or ownership errors. Comptroller Form 50-771 is used for some motions to correct the appraisal roll, but the rules are technical.
If you are late, contact the appraisal district and ask which late option, if any, fits your facts.
If you disagree after the ARB decision
A formal ARB order may not be the end of the road. Depending on the issue and property type, possible next steps can include district court, regular binding arbitration, or the State Office of Administrative Hearings.
Those deadlines, deposits, filing steps, and legal risks are different from the ARB protest. Review the Comptroller’s appeal guidance and consider getting legal advice before filing in court.
How protests differ from exemptions, freezes, deferrals, and credits
| Term | Plain-English meaning |
|---|---|
| Protest | A challenge to an appraisal district value, record, exemption decision, or other appraisal action through the ARB process. |
| Exemption | A rule that removes part of a property’s value from taxation if the owner and property qualify. |
| Freeze or tax ceiling | A limit on certain tax amounts, often tied to over-65 or disability rules. It is not a general freeze on every part of the bill. |
| Deferral or postponement | A delay in collection for certain qualifying homeowners. In Texas, some deferrals leave a tax lien on the property and interest can continue to accrue. Review the official tax deferral affidavit before treating a deferral as relief. |
| Rebate or credit | A payment or tax credit. Texas property tax protests are not rebates or credits. |
| Appeal | A later challenge after the ARB order, such as court, binding arbitration, or another official route when allowed. |
A practical protest checklist
- Find your county appraisal district.
- Save your notice of appraised value.
- Write down the protest deadline.
- File the protest before the deadline.
- Download the appraisal district property record.
- Mark wrong facts on the record.
- Take clear photos of condition problems.
- Gather repair bids, inspection reports, or other proof.
- Find comparable sales or similar appraised properties.
- Request the appraisal district’s hearing evidence.
- Read the local ARB hearing procedures.
- Prepare a short one-page summary.
- Submit evidence in the format required by your county.
- Attend the informal review if offered.
- Attend the formal ARB hearing unless the case is resolved in writing.
- Save the ARB order when it arrives.
Editorial note
This guide was prepared by Property Tax Relief Guide as an independent plain-English resource. It uses official Texas Comptroller, Texas Tax Code, appraisal district, and high-trust public sources where possible. PTRG is not a government agency, law firm, tax office, appraisal district, or property tax protest company. Property tax rules, forms, deadlines, and local procedures can change. Confirm your deadline and filing method with your county appraisal district before you act. This page is general information, not legal, tax, financial, or government-agency advice.