How to Protest Property Taxes in Texas

Every property in Texas is appraised as of January 1 each year by the local central appraisal district. The district estimates your property's market value on that date, then mails you a Notice of Appraised Value in April or early May. If you disagree with the value — or believe it contains errors — you have the legal right to protest.

You file a protest by submitting a Notice of Protest to the Appraisal Review Board (ARB) through your local appraisal district. The official Texas Comptroller form is Form 50-132, but you are not required to use it — any written notice identifying you, your property, and your reason for disagreement is legally sufficient. Most homeowners use the online portal provided by their county, which is the fastest method and provides instant confirmation.

The deadline to file is May 15 or 30 days after your notice was mailed, whichever is later. If May 15 falls on a weekend or holiday, the deadline shifts to the next business day. Missing this deadline generally forfeits your right to protest for the year, though late protests are allowed in limited circumstances such as failure to receive the required notice, or if your homestead was appraised at least one-quarter higher than correct value.

Texas law provides several grounds for protest. Savvy homeowners check multiple boxes to preserve the widest range of arguments:

• Market value too high — the appraisal district's value exceeds what your property would actually sell for
• Unequal appraisal — your property is appraised higher than comparable properties, violating the Texas Constitution's requirement for equal and uniform taxation
• Errors in property description — incorrect square footage, room count, lot size, or condition rating
• Exemptions not applied — homestead, over-65, disability, or other exemptions that were denied or not reflected
• Any other action by the appraisal district that adversely affects you

The most effective strategy is to protest on both market value and unequal appraisal grounds simultaneously. This gives you two independent paths to a reduction and preserves full appeal rights.

After filing, you are typically scheduled for an informal conference with a district staff appraiser. This is where the overwhelming majority of protests are resolved. You meet one-on-one with an appraiser — by phone, video, or in person — present your evidence, and discuss why the value should be lower. The appraiser may offer a settlement: a reduced value you can accept or reject.

In Travis County, 87% of informal protests resulted in a reduction in 2024. In Hays County, the informal success rate exceeded 98%.

If you accept the settlement, the protest is closed. If you decline or no agreement is reached, you are automatically scheduled for a formal ARB hearing. The process differs slightly by county — see our guides for Travis County, Williamson County, and Hays County for the specifics.

The Appraisal Review Board is an independent panel of citizen volunteers — not employees of the appraisal district — who hear your case and the district's case, then make a binding determination. Residential hearings are typically heard by a three-member panel and last 15–30 minutes.

You may appear in person, by phone or videoconference, or submit evidence by written affidavit (Form 50-283). Both sides present evidence, the panel asks questions, and a written decision is mailed afterward.

Two critical rules protect you: the ARB cannot raise your value during a protest — it can only affirm or lower it. And if the ARB lowers your value for the current year, the burden of proof shifts to the appraisal district the following year — a powerful reason to protest annually.

Comparable Sales — Your Most Powerful Tool

The single most effective piece of evidence is recent sales of similar homes that closed for less than your appraised value. “Similar” means within about a mile of your property, within 200 square feet of your living area, similar in age and condition, and ideally in the same neighborhood or school zone. Focus on sales that closed between January 1 of the prior year through early spring of the current year.

Where to find comps by county:

• Travis County: Use TCAD's property search at traviscad.org/propertysearch. After filing, TCAD provides its evidence packet through the portal.
• Williamson County: Search at search.wcad.org. Request WCAD's evidence at least 14 days before your hearing.
• Hays County: Search at esearch.hayscad.com. Request all data used to establish your value — the district must provide it at no cost.

Supplement with Zillow, Redfin, and Realtor.com listing data. Texas does not require disclosure of sale prices, so appraisal districts may have gaps you can exploit with your own research.

Unequal Appraisal — The Overlooked Strategy

Many homeowners focus exclusively on market value and ignore the unequal appraisal argument. Search your county's property records for homes comparable to yours that are appraised at a lower value per square foot. If five similar homes on your street are appraised at $200/sqft and yours is at $230/sqft, that disparity is compelling evidence regardless of what the “correct” market value is.

Property Condition Documentation

Photograph any condition issues: foundation cracks, aging roof, water damage, outdated kitchens and bathrooms, drainage problems, or proximity to highways, commercial properties, or power lines. Obtain written repair estimates from licensed contractors — a $15,000 foundation repair estimate directly supports a lower value.

Verify Your Property Records

Before your hearing, verify every detail in the district's records: square footage, bedrooms, bathrooms, lot size, year built, condition rating, and features like pools or garages. Errors in property description are an independent basis for reduction and are surprisingly common in fast-growing counties.

Presenting at Your Hearing

At the informal hearing, be conversational but data-driven. Present your strongest 3–5 comps, point out property description errors, and state clearly what you believe the value should be.

At the formal ARB hearing, bring 5 printed copies of your evidence packet for in-person hearings. Present facts, not emotions — the ARB cannot consider personal financial circumstances. State your case concisely (you typically have 15 minutes). The ARB can only consider the grounds you checked on your protest form, so check all applicable boxes when filing.

Common Mistakes

Filing without evidence and simply asserting “my taxes are too high” is the most costly mistake. Other frequent errors include: missing the filing deadline, not reviewing the district's evidence packet, protesting only on market value without also checking unequal appraisal, failing to verify property records, and not protesting annually. Even years when your value doesn't change are worth protesting — reductions compound over time and prevent future increases from building on an inflated base.

If the ARB's determination does not satisfy you, Texas law provides three further appeal options:

Binding Arbitration — The Most Practical Option

Available for properties valued at $5 million or less by the ARB (no value limit for residence homesteads). File within 60 days of receiving the ARB order through the Comptroller's online system. The deposit ranges from $450 to $1,550 depending on property type and value. An independent arbitrator schedules a hearing and renders a decision within 20 days. If the arbitrator's value is closer to yours, the appraisal district pays the fee and you get your deposit back (minus $50).

District Court Appeal

File within 60 days of receiving the ARB order. Requires legal counsel, court costs, and potentially expert witness fees. You must also make a partial tax payment before the delinquency date for the amount not in dispute. This is the most expensive option but offers the broadest scope for challenging the determination.

SOAH Appeal (High-Value Properties)

Available only for properties valued over $1 million by the ARB. File a Notice of Appeal with the chief appraiser within 30 days and submit a $1,500 deposit within 90 days. The State Office of Administrative Hearings appoints an administrative law judge.

$140,000 Homestead Exemption Now in Effect

SB 4, passed by the 89th Legislature in 2025, increased the school district homestead exemption from $100,000 to $140,000. Texas voters approved this as Proposition 13 on November 4, 2025, retroactive to January 1, 2025. For a homeowner in a school district with a $1.00 per $100 tax rate, this exemption alone saves approximately $1,400 per year in school taxes.

Seniors and Disabled Homeowners

SB 23 increased the additional homestead exemption for homeowners age 65+ or disabled from $10,000 to $60,000, bringing total school tax exemptions for qualifying homeowners to $200,000. Combined with frozen school tax amounts, this provides substantial relief.

Circuit Breaker Expires After 2026

The 20% annual cap on appraised value increases for non-homestead properties valued at $5 million or less (created by SB 2 in 2023) is in its final year. Unless the legislature extends it, this protection disappears after December 31, 2026.

Business Personal Property Exemption Expanded

HB 9 exempted up to $125,000 of tangible business personal property from taxation, effective January 1, 2026 — a dramatic increase from the prior $2,500 threshold. Small business owners who previously had to file renditions may now be fully exempt.

Looking Ahead to 2027

Lieutenant Governor Dan Patrick has proposed “Operation Double Nickel” to lower the senior homestead exemption eligibility age from 65 to 55. Governor Abbott has proposed eliminating school property taxes for homeowners entirely and lowering the homestead appraisal cap from 10% to 3%. These would require action in the 2027 legislative session and voter approval.