What is the protest deadline for Texas property tax appraisals?

The later of May 15 of the tax year or 30 days after the appraisal district delivered the notice of appraised value. For most owners, the May 15 deadline applies because notices are delivered before mid-April. When the notice is delivered later, the 30-day window controls.

Who bears the burden of proof at the ARB hearing?

The CAD bears the burden under Tax Code §41.43 to support its appraisal on excessive-value and unequal-appraisal grounds. This means the CAD must justify its appraised value rather than the owner having to prove a different specific value. The owner's role is to present evidence that creates doubt about the CAD's appraisal — comparable sales, defects, market evidence.

Can I appeal an unfavorable ARB decision?

Yes. Appeals from the ARB go to state district court under Tax Code §42.21 (trial de novo, available for all property types but expensive), binding arbitration under §41A.01 et seq. (less expensive, available for properties under specified value thresholds), or SOAH review under §42.221 for certain industrial and complex property types. The choice depends on disputed value, evidence strength, and litigation budget.

Do I need a lawyer to file a property tax protest?

No. Most homeowner protests are filed and presented without legal counsel — the ARB process is designed to be accessible to unrepresented owners, and the CAD's burden of proof makes informal protests workable for many cases. Higher-value commercial properties and complex industrial properties typically benefit from legal representation, and most owners appealing to district court engage counsel given the litigation complexity.

What's the difference between excessive value and unequal appraisal?

Excessive value compares the CAD's appraisal to the property's actual market value — if the property would not sell for the appraised amount in an arm's-length transaction, the owner has grounds. Unequal appraisal compares the property's appraisal to appraisals of similar nearby properties — if comparable properties are appraised lower, the unequal-appraisal ground applies even when absolute value would be defensible. Owners commonly assert both grounds in the same protest.

Texas Property Tax Appraisal Protest: CAD Filing, ARB Hearings, and the May 15 Deadline

TL;DR

Texas property tax appraisal protest is the statutory process for challenging a property's appraised value or other appraisal-district determination — governed by Texas Tax Code Chapter 41, with the substantive grounds in §41.41. The protest deadline is generally May 15 of the tax year or 30 days after the appraisal notice is delivered, whichever is later. Protests are filed with the county appraisal district (CAD) and heard by the Appraisal Review Board (ARB), an independent body separate from the CAD staff. Protest grounds include excessive appraisal, unequal appraisal, improper denial of exemption, and inclusion in the wrong appraisal district. Property owners who lose at the ARB can pursue further review in district court, through binding arbitration, or at SOAH for certain property types. For the foundational Texas property tax framework, see our Texas homestead exemption and property tax guide.

The Tax Code Chapter 41 framework

Texas property taxation is administered locally — each of the 254 counties has an appraisal district (CAD) responsible for determining the appraised value of each property in the county. The taxing units (school districts, counties, cities, special districts) set their own tax rates and bill against the CAD-determined values. The protest process exists because the CAD's appraisal is an administrative determination subject to challenge — property owners who believe their appraisal is wrong have a statutory right to dispute it through the Appraisal Review Board (ARB), an independent body created under Tax Code Chapter 41.

The ARB is separate from the CAD's appraisal staff to provide independent review. ARB members are appointed (not employed) and serve fixed terms. The ARB conducts hearings, considers evidence from both the property owner and the CAD, and issues a written determination. The framework is designed to provide an administrative remedy short of litigation — most protests are resolved at the ARB level without going to court.

The May 15 deadline (or 30 days after notice)

The protest deadline under Tax Code §41.44 is the later of: May 15 of the tax year, or 30 days after the date the CAD delivered the notice of appraised value. The May 15 deadline is the most commonly cited figure because most appraisal notices are delivered before mid-April, making May 15 the operative deadline for most protests. When notices are delivered late (after April 15), the 30-day window controls and the deadline shifts later.

Missing the deadline is generally fatal to the protest — the ARB has no authority to consider a late-filed protest absent a statutory exception. Limited exceptions exist for newly purchased properties (under §41.413 the new owner may have an extended period), for protests by mortgage companies on behalf of owners under certain conditions, and for late-discovered errors under §25.25 (which is technically a separate correction process, not a protest). The general rule for property owners is simple: file by May 15 or within 30 days of notice, whichever is later, and do not rely on exceptions.

Grounds for protest under §41.41

The substantive grounds for protest are listed in Tax Code §41.41. The most commonly used grounds are excessive appraised value (the CAD's value exceeds the property's market value), unequal appraisal (the CAD's value is disproportionate compared to other similar properties), and improper denial of an exemption (such as homestead, over-65, or disability exemption). Additional grounds include inclusion of the property on the appraisal records when it should not have been included, determination that the property is taxable when it should be tax-exempt, and inclusion of the property in the wrong appraisal district.

The excessive-value and unequal-appraisal grounds are practically the most useful because they directly address the appraised number. Excessive value compares the CAD's appraisal to the property's market value — if the property would not sell in arm's-length transaction for the appraised value, the owner has grounds to protest. Unequal appraisal compares the property's appraisal to appraisals of comparable properties — if similar properties in the area are appraised at lower values, the unequal-appraisal ground applies even if the absolute value would be defensible.

Filing the protest and the ARB hearing

Protests are filed with the CAD on a form prescribed by the Comptroller (or the CAD's equivalent form). Most CADs accept electronic protest filing through online portals. The protest must identify the property, the grounds for protest, and any specific evidence the owner intends to present. The CAD typically schedules an informal hearing first — an opportunity for the owner and a CAD appraiser to discuss the protest and potentially reach a settlement before the formal ARB hearing.

If the informal hearing does not resolve the protest, the ARB holds a formal hearing where the owner presents evidence (typically comparable sales, photographs documenting property condition, recent appraisals or sale prices, evidence of property defects) and the CAD presents its appraisal methodology. The ARB issues a written determination. The CAD bears the burden of proof to support its appraisal on the excessive-value and unequal-appraisal grounds under §41.43 — a meaningful procedural advantage for property owners, since the CAD must justify its value rather than the owner having to prove a different value.

Appeals beyond the ARB

Property owners who lose at the ARB have several appeal paths under Tax Code Chapter 42. The traditional path is appeal to state district court under §42.21 — the owner files a petition in district court within 60 days of the ARB's order, and the court conducts a trial de novo (new trial without deference to the ARB's findings). District court appeals are most common for higher-value properties because the litigation cost is significant.

For lower-value residential and commercial properties under specified value thresholds, binding arbitration under §41A.01 et seq. provides a less expensive alternative. The owner files for arbitration through the Comptroller, an arbitrator is appointed, and the arbitration award is final and binding. Certain industrial and complex property types qualify for State Office of Administrative Hearings (SOAH) review as an alternative under §42.221. Each appeal path has its own procedural requirements and deadlines — owners and counsel should evaluate the cost-benefit of each path based on the disputed value and the strength of the evidence.

Evidence that strengthens a protest

The strongest evidence in a property tax protest is recent arm's-length sales of comparable properties — the same neighborhood, similar size and age, similar features — that establish a market value different from the CAD's appraisal. Recent sale of the protested property itself is the strongest possible evidence if the property was sold recently in an arm's-length transaction. Independent appraisals by qualified appraisers carry significant weight, though the cost of obtaining one only makes sense for higher-value disputes.

Documentation of property defects — photographs of structural problems, repair estimates, inspection reports — supports excessive-value protests by establishing that the property's condition justifies a lower appraisal than the CAD assumed. For unequal-appraisal protests, evidence of appraisals on comparable nearby properties (available through CAD records) establishes the comparison. The CAD's own appraisal methodology can also be challenged — if the CAD used flawed comparables or applied incorrect adjustments, that challenge can succeed without independent appraisal evidence.

Frequently Asked Questions

What is the protest deadline for Texas property tax appraisals?: The later of May 15 of the tax year or 30 days after the appraisal district delivered the notice of appraised value. For most owners, the May 15 deadline applies because notices are delivered before mid-April. When the notice is delivered later, the 30-day window controls.
Who hears Texas property tax protests?: The Appraisal Review Board (ARB), an independent body separate from the appraisal district staff. ARB members are appointed and serve fixed terms. The ARB conducts hearings, considers evidence from both the owner and the CAD, and issues a written determination. The ARB is intentionally independent from the CAD to provide neutral review.
Who bears the burden of proof at the ARB hearing?: The CAD bears the burden under Tax Code §41.43 to support its appraisal on excessive-value and unequal-appraisal grounds. This means the CAD must justify its appraised value rather than the owner having to prove a different specific value. The owner's role is to present evidence that creates doubt about the CAD's appraisal — comparable sales, defects, market evidence.
Can I appeal an unfavorable ARB decision?: Yes. Appeals from the ARB go to state district court under Tax Code §42.21 (trial de novo, available for all property types but expensive), binding arbitration under §41A.01 et seq. (less expensive, available for properties under specified value thresholds), or SOAH review under §42.221 for certain industrial and complex property types. The choice depends on disputed value, evidence strength, and litigation budget.
Do I need a lawyer to file a property tax protest?: No. Most homeowner protests are filed and presented without legal counsel — the ARB process is designed to be accessible to unrepresented owners, and the CAD's burden of proof makes informal protests workable for many cases. Higher-value commercial properties and complex industrial properties typically benefit from legal representation, and most owners appealing to district court engage counsel given the litigation complexity.
What's the difference between excessive value and unequal appraisal?: Excessive value compares the CAD's appraisal to the property's actual market value — if the property would not sell for the appraised amount in an arm's-length transaction, the owner has grounds. Unequal appraisal compares the property's appraisal to appraisals of similar nearby properties — if comparable properties are appraised lower, the unequal-appraisal ground applies even when absolute value would be defensible. Owners commonly assert both grounds in the same protest.

Bottom Line

Texas property tax appraisal protest is a statutory remedy under Tax Code Chapter 41, with grounds enumerated in §41.41 and a hearing process before the Appraisal Review Board. The deadline is the later of May 15 or 30 days after notice — missing it is generally fatal. The most powerful grounds are excessive value (CAD appraisal exceeds market value) and unequal appraisal (CAD appraisal disproportionate to comparable properties). The CAD bears the burden of proof on these grounds at the ARB. Appeals from unfavorable ARB decisions go to district court, binding arbitration, or SOAH depending on property type and value. Owners with arm's-length sales evidence, comparable property data, or documented defects have meaningful protest opportunities. For the foundational Texas property tax framework that interacts with the protest process, see our Texas homestead exemption and property tax guide. For the broader Texas exam framework, see our Texas real estate exam guide. For the parallel California property-tax framework, see our Proposition 13 and California property tax assessment guide.

Source: Texas Tax Code Chapter 41 — Local Review · Texas Comptroller — Property Tax Protests · Texas Tax Code Chapter 42 — Judicial Review