Property tax
How to protest a property tax appraisal in Texas
Every Texas property owner can challenge the value the appraisal district puts on their property. For owners of rental property, which has no homestead cap, the yearly protest is one of the few ways to control a large, recurring cost. This guide walks through the process from the appraisal notice to the appeal options after a review board hearing.
Not tax or legal advice. The steps below follow Chapter 41 of the Texas Tax Code as it reads today. Deadlines and procedures change, and each appraisal district publishes its own hearing procedures. Check the notice you receive and your district's website before relying on any date here.
What you can protest
Section 41.41 of the Tax Code lists the actions an owner may protest before the appraisal review board (ARB). The two that matter most to investors are:
- Market value. The district's appraised value is higher than what the property would sell for as of January 1.
- Unequal appraisal. The property is appraised higher than comparable properties, appropriately adjusted, even if the value itself is not above market.
Owners can also protest a denied exemption, the property's inclusion on the rolls, the taxing units it is assigned to, and, for the tax years the circuit breaker is in force, a decision that the property does not qualify for that limit. The overview of how the system fits together is in Texas property taxes for rental owners.
The deadline
Under Section 41.44, a written notice of protest must be filed by May 15, or by the 30th day after the appraisal notice was delivered, whichever is later. Most districts accept protests online, by mail, or on the Comptroller's Form 50-132. A late protest can still be heard if the owner shows good cause and files before the ARB approves the appraisal records, which usually happens in July.
A tenant under a lease that makes the tenant reimburse the owner's property taxes may protest if the owner does not (Section 41.413). Only one protest per property is allowed in that situation, so owners and triple-net tenants should agree in advance who files.
Step by step
- Read the notice of appraised value. Check the owner name, legal description, square footage, year built, number of units and any exemptions. Record errors are the quickest corrections.
- File the protest before the deadline. Tick both "value is over market value" and "value is unequal compared with other properties" if both could apply. Listing a ground keeps it open.
- Ask for the district's evidence. Section 41.461 entitles you, on request, to the data, schedules and formulas the chief appraiser will use at the hearing, at no charge. The district must also send the ARB's hearing procedures at least 14 days before the hearing.
- Build your own evidence. See the checklist below. Organize it so a board member can follow it in a few minutes.
- Attend the informal review. Most districts offer an informal meeting with a staff appraiser, in person or online. Many protests settle here. If you accept a settlement, you usually sign an agreement that ends the protest for that year.
- Present at the ARB hearing if you don't settle. You can appear in person, by phone or video, or submit evidence by sworn affidavit (Section 41.45). If you appear by phone or video, your evidence must come by affidavit.
- Receive the written order. The ARB decides by written order and sends it by certified mail or electronically. The board may not raise the value above what the district's records show unless you ask for that.
- Decide whether to appeal. The options and their deadlines are in the table further down.
Who carries the burden
In a value or unequal-appraisal protest, the appraisal district must establish the property's value by a preponderance of the evidence (Section 41.43). The bar rises to clear and convincing evidence in two situations: when the value was lowered in the previous year's protest and you file supporting information at least 14 days before the hearing, or when a property worth $1 million or less is supported by a recent sworn appraisal from a certified appraiser delivered on the same timetable. Read the current section for the exact conditions before you depend on them.
Evidence checklist for a rental property
- Comparable sales close to January 1, similar in size, age, condition and location, with adjustments explained.
- Condition evidence: dated photos, inspection reports and contractor estimates for deferred repairs such as roof, foundation or plumbing.
- Income and expenses for income-producing property: rent roll, vacancy, operating costs and a reasonable capitalization rate. Districts often value larger rentals using an income approach.
- Purchase documents if you bought recently in an arm's-length sale: the closing statement and contract.
- Equity comparables for an unequal-appraisal argument: the district's own values for similar nearby properties, usually from its online search.
- Record corrections: a survey or appraisal sketch showing the correct square footage.
Keep copies of what you submit. Evidence you did not present at the ARB hearing can be harder to use later.
If you disagree with the ARB's order
| Option | Who can use it | Deadline and cost |
|---|---|---|
| District court (Tax Code ch. 42) | Any property owner | Petition for review within 60 days after receiving notice of the final order. Court costs and, usually, attorney's fees apply. |
| Binding arbitration (Tax Code ch. 41A) | A residence homestead, or a property whose value in the order is $5 million or less | Request filed with the Comptroller within 60 days after receiving the order, with a deposit set by statute according to property type and value. The deposit is largely refunded if the arbitrator's value is closer to the owner's. |
| Other routes | Certain properties and situations | State law provides further appeal paths for some owners. Check the Comptroller's guidance for current eligibility. |
Taxes must generally still be paid on time while an appeal is pending, at least on the undisputed amount. Ask the tax office or your attorney how that applies to your case.
Using a property tax consultant
Many investors hire a consultant to protest for them. In Texas, people who represent owners for pay in property tax matters generally must be registered with the Texas Department of Licensing and Regulation. You authorize an agent with an appointment of agent form (Form 50-162). Read the fee terms: many consultants charge a percentage of the tax saved, and some charge even if no reduction is achieved.
Common questions
Can my taxes go up because I protested?
The appraisal review board may not set a value higher than the value in the district's records unless the owner requests it (Section 41.47). Taxes can still rise in a later year for other reasons, such as new rates.
Do I have to protest every year?
Each year's value is a new determination, so a reduction applies only to the year protested. A reduction can help in the next year, because it can shift the burden of proof if you protest again and file your information on time.
What if I missed May 15?
Check whether your personal deadline was later: it is 30 days after the notice was delivered if that date falls after May 15. If both have passed, a late protest needs good cause and must be filed before the records are approved. Section 25.25 allows corrections in some cases, such as clerical errors.
Is a rental appraised differently from a home?
Every property is valued at market value as of January 1, but a rental has no homestead exemption and no 10% homestead cap. It may qualify for the separate circuit breaker limit during the years it is in force. See the homestead exemption guide for how the two caps differ.
Related guides
- Texas property taxes for rental owners — appraisal districts, rates, caps and bills.
- Texas homestead exemption rules — what changes when a home becomes a rental.
- Taxes on rental income in Texas — federal income tax and the franchise tax.
Official forms and the Comptroller's protest guidance are at comptroller.texas.gov.
Last reviewed 2026-09-17