Texas Property Tax Protest Guide
Texas appraises property at market value as of January 1, with a 10% annual homestead appraisal cap limiting taxable value growth.
100%
Statutory percentage
May 15 (or 30 days after notice, whichever is later)
Verified July 2026 — confirm on your notice
Tex. Tax Code § 41.41 (right of protest); § 41.44 (deadline)
Governing state code
How to File in Texas
Review the Notice of Appraised Value from the county appraisal district (CAD).
File a Notice of Protest (Form 50-132) by May 15 or 30 days after the notice.
Request the CAD's evidence packet and assemble comparable sales.
Attend the informal meeting with an appraiser, then the Appraisal Review Board (ARB) hearing.
Appeal to district court, binding arbitration, or SOAH within 60 days of the ARB order.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Texas?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
Texas County Guides
County-specific deadlines, forms, assessor contacts, and filing steps.
A worked example in Texas
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Texas taxes the full market value, so the taxable amount drops by the same amount. At a typical effective rate of ~1.5%, that is about $750 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Texas appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Market value (§41.43(a)(1)) · Unequal appraisal (§41.43(a)(2)) · Denial of exemption · Incorrect property description
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Texas county assessor before filing — it is the fastest saving most people miss.
- Residence Homestead $140,000 school district exemption (raised by Nov 2025 constitutional amendment, effective tax year 2025)
- Owner-occupied primary residence
- Over-65 Exemption Additional $60,000 school + tax freeze
- Age 65+, homestead
- Disabled Person Exemption Additional $60,000 school
- Disabled as defined by SSA
- 100% Disabled Veteran Full exemption
- 100% service-connected disability
- Agricultural Use (1-d-1) Productivity value appraisal
- Qualifying agricultural use
Who hears a Texas protest
Your protest is decided by County Appraisal District / Appraisal Review Board — the value itself is set by the County Appraisal District (CAD), which is who you are disagreeing with.
- 1
Informal review with CAD appraiser
- 2
ARB formal hearing
- 3
District Court
- 4
Binding arbitration (§41A)
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Texas statutes
The sections a Texas protest is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- §1.04
- Definitions
- §11.13
- Residence Homestead Exemption
- §23.01
- Appraisal Standards
- §25.19
- Notice of Appraised Value
- §41.41
- Right of Protest
- §41.43
- Protest on Grounds of Value
- §41.44
- Filing Deadline
- §42.01
- Right of Appeal to District Court
- §42.26
- Unequal Appraisal
Official Texas resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Texas property tax protest questions
- When is the deadline to protest property taxes in Texas?
- May 15 (or 30 days after notice, whichever is later). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax protest in Texas?
- County Appraisal District / Appraisal Review Board hears it. The full path is: Informal review with CAD appraiser, then ARB formal hearing, then District Court, then Binding arbitration (§41A).
- What is the assessment ratio in Texas?
- 100% of market value. That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I protest on in Texas?
- Texas recognises these grounds: Market value (§41.43(a)(1)), Unequal appraisal (§41.43(a)(2)), Denial of exemption, Incorrect property description. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Texas offer?
- Residence Homestead — $140,000 school district exemption (raised by Nov 2025 constitutional amendment, effective tax year 2025), for owner-occupied primary residence; Over-65 Exemption — Additional $60,000 school + tax freeze, for age 65+, homestead; Disabled Person Exemption — Additional $60,000 school, for disabled as defined by SSA; 100% Disabled Veteran — Full exemption, for 100% service-connected disability; Agricultural Use (1-d-1) — Productivity value appraisal, for qualifying agricultural use. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Texas?
- About 1.4% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Texas Tax Estimator
$0 / yr
Based on 100% ratio & avg. millage. Estimate only.
Generate your Texas appeal packet
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