Home › Texas › How-To Guide
Texas · How-To Guide

How do I appeal my property tax assessment?

County Appraisal District (CAD) - informal review / Appraisal Review Board (ARB) - formal protest / State Office of Administrative Hearings - Binding Arbitration / District Court
Step by Step

How to do it

  1. Review your Notice of Appraised Value (NAV): County appraisal districts send value notices by April 1 (or 30 days before the deadline, whichever is earlier); review carefully - values assessed as of January 1 each year
  2. INFORMAL REVIEW with CAD Appraiser: Contact the appraisal district before or after filing a formal protest; many districts schedule informal review meetings; many disputes resolved here without formal ARB hearing
  3. FILE FORMAL PROTEST WITH COUNTY ARB (APPRAISAL REVIEW BOARD):
  4. PROTEST DEADLINE: May 15, OR 30 days after the date the appraisal district mailed your Notice of Appraised Value, whichever is LATER
  5. File using the Notice of Protest form (available from your CAD's website or office); specify grounds: value exceeds market, value unequal compared to similar properties, denial of exemption, etc.
  6. No filing fee for ARB protest
  7. UNEQUAL APPRAISAL PROTEST: Texas allows protests if your property is appraised at a higher percentage of market value than comparable properties - this is separate from and in addition to over-market protests
  8. ARB schedules informal settlement conference with CAD appraiser; then ARB hearing if not settled
  9. ARB hearings: May through July (formal hearings typically); hearing panels of 3 ARB members; informal proceedings; bring evidence (comparable sales, appraisal, photographs, property data errors)
  10. ARB issues Final Order of Determination; written decision
  11. AFTER ARB: Further options:
  12. BINDING ARBITRATION: For properties with market value ≤ $5 million (residential) or ≤ $1 million (non-residential) that are owner's primary residence or non-residential; file with State Office of Administrative Hearings within 60 days of ARB decision; arbitrator's decision is final and non-appealable; arbitrator's fee (varies); good alternative to District Court for smaller properties
  13. DISTRICT COURT: Appeal ARB decision to District Court (the county's district court) within 60 days of ARB Final Order; formal proceedings; attorney recommended
Details

What you need to know

Required Docs
  • Notice of Protest form (from your CAD website or office)
  • Supporting evidence: comparable sales, independent appraisal, property record corrections, photographs
Fee
Informal review: no fee; ARB protest: no fee; Binding Arbitration: varies (typically $450-$1,500 based on property value); District Court: filing fees PROTEST FILING DEADLINE: May 15 OR 30 days from mailing of Notice of Appraised Value, whichever is later (if no NAV received, May 31 is the fallback) ARB HEARINGS: May through July (typically) BINDING ARBITRATION OR DISTRICT COURT: Within 60 days of ARB Final Order of Determination WHERE TO GO: County Appraisal District (informal review + protest form); ARB (formal hearing); Binding Arbitration through SOAH; District Court
Where to Go
County Appraisal District (informal review + protest form); ARB (formal hearing); Binding Arbitration through SOAH; District Court
County-specific variations apply

Each of Texas's 254 counties has its own CAD and ARB. Harris County Appraisal District (Houston - hcad.org), Dallas Central Appraisal District (dcad.org), Tarrant Appraisal District (tad.org), Bexar Appraisal District (bcad.org), Travis Central Appraisal District (traviscentral.com), and Collin Central Appraisal District are the largest and most resourced, with extensive online systems and e-filing. Many small rural TX counties have very small CADs.

Texas Notes

Important state-specific details

  • May 15 PROTEST DEADLINE (or 30 days from NAV notice, whichever is later) - critical date.
  • UNEQUAL APPRAISAL PROTEST: Unique Texas provision - even if value is at or below market, can protest that your property is assessed at higher percentage than comparable properties.
  • BINDING ARBITRATION: Excellent option for moderate-value properties; avoids expensive District Court litigation; final and non-appealable.
  • HOMESTEAD EXEMPTION: Apply with CAD (Form 50-114) by April 30; once approved, renews automatically.
  • PAY TAXES DURING APPEAL: Property taxes still due January 31 regardless of protest; if you win, you'll get a refund.
Official Source

State office contact

State Office
Texas Comptroller of Public Accounts, Property Tax Division - comptroller.texas.gov/taxes/property-tax | (800) 252-9121; State Office of Administrative Hearings (arbitration) - soah.texas.gov; County CAD and ARB (varies by county)