To appeal property taxes in Texas, file a Notice of Protest with your county appraisal district by May 15, or within 30 days of the date the district mailed your notice of appraised value, whichever is later. From there, the case moves through an informal review, a formal hearing before the Appraisal Review Board (ARB), and, if you still disagree, either binding arbitration or district court.
When You Can Protest and Why
Texas law lists specific grounds for a protest. Two cover most homeowners:
- Market value — you believe the district set your value higher than what the property would sell for. Automated valuation models often miss things like foundation damage, an aging roof, or a decline in neighborhood desirability.
- Unequal appraisal — your property is valued higher than comparable properties nearby, even if the dollar figure is close to market. The argument is fairness: similar homes should carry similar tax burdens.
The Tax Code also allows protests over being listed as the wrong owner, denial of an exemption you applied for, the taxing units your property is assigned to, and whether your land qualifies for agricultural or other special-use appraisal.1State of Texas. Texas Tax Code TX 41.41 – Right of Protest Picking the right ground matters because it shapes the evidence you gather.
Check Your Homestead Exemption First
Before you protest, confirm your homestead exemption is on file. If you own and live in the property as your primary residence, this exemption reduces the taxable value of your home. The general deadline to apply is before May 1 of the tax year, but late applications can be filed up to two years after the tax delinquency date.2Texas Comptroller of Public Accounts. Property Tax Exemptions
The homestead exemption also triggers a 10% annual cap on how much the district can raise your appraised value from year to year. The cap starts on January 1 of the tax year after you first qualify and stays in place as long as you keep qualifying.3Texas Comptroller of Public Accounts. Valuing Property If your appraised value jumped more than 10% and you have the exemption, that increase itself is grounds to protest.
Build Your Evidence
A protest succeeds on documentation, not argument. What you need depends on your ground.
For a market value protest, start with comparable sales: recent transaction prices for homes near yours that match on size, age, condition, and location, ideally sold within the past year. Photograph physical problems — foundation cracks, water damage, dated systems. Written repair estimates from licensed contractors give you a specific dollar figure to request as a reduction. If you recently bought the property, your closing disclosure or settlement statement is strong evidence of what the market actually paid.
For an unequal appraisal protest, you need the appraised values (not sale prices) of comparable properties. Most appraisal districts publish this on their websites. The goal is to show that similar homes carry a lower appraised value per square foot than yours.
If you think the district has your square footage wrong, gather blueprints, deed records, photographs, or a professional survey to prove the discrepancy.4Texas Comptroller of Public Accounts. Homeowners Protest Guide A square footage error inflates your value regardless of which ground you pick, so correcting it can produce an immediate reduction.
File the Notice of Protest
The formal protest begins when you submit Form 50-132, available from the Texas Comptroller or your local appraisal district.5Texas Comptroller of Public Accounts. Property Owner’s Notice of Protest Form 50-132 You will need your property account number and physical address, both printed on the notice of appraised value the district mailed you.
The form asks you to check boxes for your reason. Select “incorrect appraised (market) value” if you are challenging the dollar amount, “value is unequal compared with others” for an equity argument, or both. Use the short written explanation to summarize your key evidence — total repair costs, or the gap between your value and comparable neighbors. Fill every required field to avoid delays.
Deadlines and How to Submit
The deadline is May 15 or 30 days from the mailing date printed on your notice of appraised value, whichever is later.6Texas Comptroller of Public Accounts. Appraisal Protests and Appeals The 30-day clock runs from the mailing date, not the date you opened the envelope.
Most districts have an online filing portal that gives you an instant confirmation. You can also send Form 50-132 by certified mail with return receipt so you have proof of the postmark, or hand-deliver it before the close of business on the deadline. Miss the deadline and you generally lose the right to protest for that tax year, with narrow exceptions for situations such as extended offshore employment.
After you file, the district sends a confirmation and a copy of the evidence it plans to present at your hearing. Read that package carefully so you can prepare counterarguments.
Using a Representative
You do not have to handle the protest yourself. Texas law lets you designate an agent — a property tax consultant, an attorney, or a family member — to act on your behalf at any stage.7State of Texas. Texas Tax Code TX 1.111 – Representation of Property Owner File Form 50-162 (Appointment of Agent for Property Tax Matters) with the appraisal district to authorize them. Many consultants work on contingency, taking a percentage of the tax savings. Get the fee structure in writing before you sign.
The Informal Meeting
Most protests start with an informal meeting where a staff appraiser reviews your evidence and may offer a settlement. Many districts now handle this through the online filing system: after you submit evidence electronically, the district analyzes it and may email a settlement offer before any in-person meeting. You can accept online or decline and request a hearing.
If you meet an appraiser in person and reach agreement, you sign a settlement form and your value is adjusted for the year. A significant share of protests end here without a formal hearing.
The Formal ARB Hearing
If no settlement is reached, your case moves to a formal hearing before the Appraisal Review Board, a panel of local citizens appointed to resolve disputes between property owners and the appraisal district.6Texas Comptroller of Public Accounts. Appraisal Protests and Appeals You (or your representative) and the district present evidence and testimony under oath. You walk through your comparable sales, repair estimates, or equity data, and the district defends its value.
The panel deliberates, announces a decision, and sends you a written “Order Determining Protest” by certified mail or email.8Texas Comptroller of Public Accounts. Model Hearing Procedures for Appraisal Review Boards Keep the order. It is the starting point for any further appeal and documents your property’s value for the year.
Keep Paying Your Taxes While You Appeal
Filing a protest does not pause your tax bill. If your protest is still pending when taxes come due (usually February 1 of the following year), the payment rules protect your right to a further appeal.
If you plan to go past the ARB — to arbitration or district court — you must pay, before the delinquency date, either the portion of value not in dispute or the amount shown on the ARB’s order, whichever applies. Miss that payment and you forfeit judicial review entirely.9State of Texas. Texas Tax Code TX 42.08 – Forfeiture of Remedy for Nonpayment of Taxes Unpaid taxes also pile up penalties (up to 12%) and interest (1% per month), so waiting out a live protest gets expensive even if you eventually win a reduction.
If You Disagree With the ARB
Two paths run past the ARB. The right one depends on your property’s value and how much you want to spend on the appeal.
Binding Arbitration
Arbitration is faster and cheaper than court. You are eligible if the property is your residence homestead (any value) or if the ARB set the appraised value at $5 million or less.10State of Texas. Texas Tax Code TX 41A.01 – Right of Appeal by Property Owner File the arbitration request and pay a deposit with the appraisal district within 45 days of receiving the ARB’s order.
The deposit covers the arbitrator’s fee and a $50 Comptroller administrative fee. For homesteads valued at $500,000 or less, the deposit is $450; for homesteads above $500,000, it is $500. Non-homestead deposits scale by value, up to $1,550 for properties valued between $3 million and $5 million.11Texas Comptroller of Public Accounts. Request for Regular Binding Arbitration Form A single arbitrator hears the evidence and issues a decision that binds both sides.
District Court
You can also file a petition for review in district court within 60 days of receiving the ARB’s final order.12State of Texas. Texas Tax Code Chapter 42 – Judicial Review Miss that deadline and the appeal is permanently barred for the year. Court is the only option for non-homestead properties valued above $5 million, and it offers a full trial with broader procedural protections. Expect filing fees, potential attorney costs, and a longer timeline. And remember: you must keep tax payments current to preserve the right.
Business Personal Property
If you own a business, the same protest process applies to tangible personal property such as inventory, furniture, fixtures, and equipment — but there is a step that comes first. File an annual rendition listing all taxable business property you owned or controlled on January 1. The rendition is due April 15, with an automatic extension to May 15 if you request it in writing before the original deadline.
Filing a rendition is mandatory if the market value of your business personal property exceeds $125,000. A late filing brings a penalty of 10% of the tax owed on that property, and a false or incomplete rendition can push the penalty as high as 50%. Filing also has a practical upside: if the district sets a value higher than what you reported, it must notify you in writing and explain how to protest, giving you a clean opening to challenge the increase before the ARB.