In Texas, the county appraisal district sets the value, and the city, county, school district and other taxing units set the rates. A protest challenges the first part. It goes to the appraisal review board (ARB), a panel of local residents that is separate from the appraisal district staff, and it runs on deadlines set by Chapter 41 of the Tax Code. This guide follows a homeowner’s protest from the valuation notice through the hearing and the options that remain afterward.
The short answer
- File by May 15 or 30 days after your notice was delivered, whichever is later. Use Form 50-132 or the appraisal district’s online portal, and keep proof of filing.
- Check both value boxes. Market value and unequal appraisal are separate grounds. A reason you leave unchecked may not be heard.
- Ask for the district’s evidence in writing. It is free, and evidence not delivered at least 14 days before the hearing generally cannot be used against you.
- Try the informal conference first. Many protests settle there, but read any agreement before signing because it ends the protest.
- If the ARB says no, you have 60 days. Homeowners can request binding arbitration or file in district court, and must keep paying taxes on time.
Start with the Notice of Appraised Value
Under Tax Code Section 25.19 (opens in a new tab), the chief appraiser must mail a notice of appraised value by April 1, or as soon as practicable after that, for a single-family home with a homestead exemption, and by May 1 for other property. A notice is required when the value went up from the prior year, the property is new to the roll, the value is higher than the owner rendered, or an exemption was canceled or reduced. The notice lists the taxing units, last year’s and this year’s appraised values, the exemptions applied, and how and when to protest.
Read it against the online property record. Look first for plain factual errors: living area, number of bathrooms, a pool or garage that does not exist, lot size, or a missing homestead exemption. Then compare the market value with what similar homes nearby sold for around January 1. That is the valuation date for the tax year. If you are new to the terms on the notice, our explainer on market, appraised and taxable value covers the differences.
File Form 50-132 on time
Tax Code Section 41.44 (opens in a new tab) sets the usual deadline at May 15 or the 30th day after the notice was delivered, whichever is later. If May 15 is the date that applies and you received the notice late, check the delivery date before assuming you missed the window. A late protest can still be heard if the ARB finds good cause and the protest is filed before the board approves the appraisal records. Do not rely on that exception.
The written notice of protest can be a letter that identifies you, the property and what you object to. Most owners use the Comptroller’s Form 50-132, Property Owner’s Notice of Protest (opens in a new tab). The current version is written for counties with more than 120,000 residents. Many appraisal districts also accept protests online. Check the district’s website for its own filing options; the county pages for Harris County, Dallas County and Travis County link to the right offices. File with the appraisal district, not the Comptroller.
Section 3 of the form is where protests most often go wrong. The form tells you to check every reason that applies, because a reason left unchecked may not be heard. For a typical homeowner, check both “incorrect appraised (market) value” and “value is unequal compared with other properties.” They appear together on the form, but they are separate legal grounds. Also check “exemption was denied, modified or canceled” if that happened. Section 5 asks whether you want an informal conference with the appraisal office and whether you will appear in person, by phone, by videoconference, or by written affidavit. Keep proof of when you filed, such as a portal confirmation, email receipt or mailing record.
Request the appraisal district’s evidence
Under Section 41.461, at least 14 days before the hearing the chief appraiser must tell you that you can request, at no charge, the data, schedules, formulas and other information the district will present. Make that request in writing as soon as you file. Section 41.67(d) bars the district from using requested information it failed to deliver at least 14 days before the hearing, except to rebut your own evidence. The packet also shows which comparable sales and adjustments the district relies on, so you can respond to them directly. The 2025 appraisal-process bill, House Bill 1533 (opens in a new tab), did not change these evidence rules.
Use the informal review
The Comptroller’s protest page (opens in a new tab) notes that you can ask for an informal conference with appraisal district staff to try to settle before the ARB hearing. In large districts this is often a short meeting or an online exchange. The appraiser may offer a revised value. If you accept, you generally sign an agreement that settles the protest, so read it before signing. If the offer is not acceptable, decline it and keep your hearing date. A conference does not replace the ARB hearing or extend any deadline.
Build evidence that answers the legal standard
Section 41.43 puts the burden on the appraisal district in a market-value or unequal-appraisal protest. The district must prove its value by a preponderance of the evidence. The standard rises to clear and convincing evidence in some situations. One is when the value was lowered in a protest or appeal the previous year, unless that value came from a written agreement, and you file supporting information at least 14 days before the hearing. Another applies to property valued at $1 million or less when you timely deliver a qualifying certified appraisal. Strong evidence still matters, because the panel compares both sides.
- Market value: three to six sales of similar nearby homes close to January 1, adjusted for size, age, condition, lot and features. Add photographs, contractor estimates for needed repairs, and your purchase closing statement if you bought recently.
- Unequal appraisal: Section 41.43(b) says the protest is decided for the owner unless the district shows the property’s value is at or below the median appraised value of a reasonable number of comparable properties, appropriately adjusted. The relevant figures are other properties’ appraised values, not their sale prices.
- Facts: survey, floor plan or permit records if the square footage or features are wrong.
Our general appeal evidence checklist explains how to put a hearing packet in order.
Hypothetical unequal-appraisal example
The following numbers are invented for illustration and do not come from any appraisal district. Your home is appraised at $400,000. You pick five similar homes on nearby streets and adjust their appraised values for differences in size and age. The adjusted values are $372,000, $381,000, $390,000, $398,000 and $405,000. The median, or middle value, is $390,000. Because your $400,000 is above that median, the comparison supports a request to lower the value to $390,000. The district can respond by challenging your choice of comparables or your adjustments, so show how you calculated each one.
What happens at the ARB hearing
The ARB must mail notice of the hearing date at least 15 days in advance. An owner without an agent may postpone once without showing cause by asking before the hearing date. Hearings are usually short. Both you and the district’s appraiser present evidence, and each side may question the other. The ARB’s written hearing procedures set the order and time limits. Testimony is under oath. You can appear by phone or video if you notify the board at least five days before the hearing, or 10 days if you have an agent (HB 1533 shortened the owner’s notice from 10 days to five, effective September 1, 2025), and submit your evidence by affidavit; the Comptroller’s Form 50-283 can be used for that affidavit. Bring enough copies of everything for the panel and the district.
The board decides by written order. The Comptroller’s page notes that ARB decisions are binding only for that tax year. Next year’s value starts fresh, but for a homestead the reduced appraised value becomes the base for the 10 percent cap in the following year.
Options after the ARB order
| Route | Who qualifies | Deadline and cost |
|---|---|---|
| Regular binding arbitration | Value or unequal-appraisal protests on a residence homestead of any value, or other property with an ARB-determined value of $5 million or less | Request within 60 days of receiving the order. The statutory deposit for a homestead is $450 at $500,000 or less and $500 above that. Taxes must be paid on time. |
| SOAH | Value or unequal-appraisal disputes on property valued above $1 million | Notice of appeal within 30 days. A $1,500 deposit is due to the chief appraiser within 90 days. |
| District court | Any appealable ARB order | Petition within 60 days of receiving notice of the order. A required portion of the tax must be paid before the delinquency date. |
The Comptroller’s binding arbitration page (opens in a new tab) describes the process. You file online or on Form AP-219, Under Section 41A.09, if the arbitrator’s value is closer to the opinion of value in your request than to the ARB’s value, the appraisal district pays the arbitrator’s fee and the Comptroller refunds your deposit minus a small retained administrative amount. The award is final, with very limited grounds for further appeal. The deposit amounts above come from Tax Code Chapter 41A (opens in a new tab). Arbitration cannot be used if you have filed suit on the same matter.
For court, Tax Code Section 42.21 (opens in a new tab) makes the 60-day filing deadline jurisdictional, which means a late petition ends the appeal. Section 42.08 requires you to pay, before the delinquency date, the least of three amounts: the tax on the undisputed value, the tax under the ARB order, or the prior year’s tax. Missing that payment forfeits the appeal. Court appeals usually involve attorneys and appraisers, so this route mostly suits high-value or complex disputes.
Common mistakes
- Checking only the market-value box on Form 50-132 and then trying to argue unequal appraisal at the hearing.
- Not requesting the district’s evidence, so you see its comparables for the first time at the hearing.
- Using sales from long after January 1, or homes that differ greatly in size or condition, without adjustments.
- Not paying the tax bill while an appeal is pending. A protest does not change the delinquency date.
The Texas county directory lists each appraisal district’s contact details.
Frequently asked questions
What is the deadline to protest property taxes in Texas?
May 15, or the 30th day after the appraisal notice was delivered, whichever is later (Tax Code §41.44 (opens in a new tab)). A late protest is heard only if the ARB finds good cause and you file before it approves the appraisal records.
Can I protest my property taxes online in Texas?
Usually yes. Many appraisal districts accept protests through an online portal, and many offer online informal reviews and settlement offers. You can also mail or deliver Form 50-132. Check your district’s website, which our Texas county directory links to.
What evidence should I bring to a Texas property tax protest?
For market value, three to six nearby sales close to January 1 with adjustments, plus photos and repair estimates. For unequal appraisal, the adjusted appraised values of comparable homes. Our appeal evidence checklist shows how to organize them.
What happens if I win my Texas property tax protest?
The ARB’s written order sets the value used for that year’s bill. The order binds only that tax year, and next year’s value starts fresh. For a homestead, a lower value becomes the starting point for next year’s 10 percent cap.
Should I also check my homestead exemption?
Yes. A missing exemption can cost more than an overvaluation. The school homestead exemption is $140,000, with more for owners 65 or older or disabled. You can protest a denied or canceled exemption on the same form. See our homestead exemption guide and Texas over-65 guide.
Sources reviewed October 13, 2026. This is a general summary of Texas Tax Code Chapters 25, 41, 41A and 42 and the Comptroller’s guidance, not legal advice; your ARB’s hearing procedures and any later legislative changes control.