Texas Property Tax Protests: Deadlines, Caps & Exemptions

How Texas Property Tax Protests Work

In Texas, a property tax appeal is called a protest, and it's filed with your county's Appraisal Review Board (ARB) — an independent citizen panel, separate from the appraisal district that set your value. You file using the appraisal district's notice of protest (Form 50-132, Property Owner's Notice of Protest), though the Comptroller's office notes that technically "a notice of protest is sufficient if it identifies the property, property owner, and any subject that indicates a level of dissatisfaction." At the hearing, both you and an appraisal district representative present evidence before the ARB decides. comptroller.texas.gov/taxes/property-tax/protests

The Deadline Rule: May 15, or 30 Days After Your Notice — Whichever Is Later

Texas's statewide deadline is a rule, not a fixed date, because appraisal districts mail notices on different schedules county to county. Per the Comptroller's office: "In most cases, you have until May 15 or 30 days from the appraisal district notice's delivery date — whichever is later." comptroller.texas.gov/taxes/property-tax/protests

That means if your appraisal district mails notices early, May 15 is your real deadline; if it mails late, you get a full 30 days from delivery instead. Either way, missing the window generally forfeits your right to protest that year's value, so it's worth confirming your county appraisal district's actual mailing date rather than assuming May 15 applies.

How Texas Values Property — and the 10% Homestead Cap

Texas appraisal districts are required to value property at market value as of January 1 each year — the price a property would bring in an open-market sale between a willing buyer and seller, with a reasonable time to find a purchaser and both sides aware of the property's uses and restrictions. Districts use mass appraisal techniques built on the sales comparison, income, and cost approaches. comptroller.texas.gov/taxes/property-tax/valuing-property

Unlike many other states, Texas has no state income tax, so property tax carries more weight — but it does cap how fast a homestead's appraised value can rise. For a property with a residence homestead exemption, state law limits the year-over-year increase in appraised value to the lesser of market value or 10% of the prior year's appraised value, plus the value of any new improvements. This cap starts the January 1 after a homestead exemption first qualifies, and it applies to appraised value — it doesn't limit your tax bill directly, since tax rates can still change. comptroller.texas.gov/taxes/property-tax/valuing-property

Exemptions Worth Knowing

• Residence homestead exemption: school districts must provide a $140,000 exemption on a home's appraised value, and other taxing units (cities, counties) may optionally offer up to an additional 20% of appraised value (minimum $5,000).
• Over-65 or disabled persons exemption: an additional $60,000 school district exemption for homeowners who are 65+ or meet Social Security disability standards, on top of the standard homestead exemption.
• Disabled veteran exemptions: partial exemptions scaled to VA disability rating (Tax Code § 11.22), and a total exemption on the residence homestead for veterans rated 100% disabled (Tax Code § 11.131), with related provisions for surviving spouses of service members killed in the line of duty (§ 11.133).
• Application deadline: the general deadline to file any of these exemption applications is before May 1, filed with your local appraisal district. comptroller.texas.gov/taxes/property-tax/exemptions

The Appeal Ladder Beyond the ARB

An ARB ruling is binding only for that tax year, and if you disagree with it, Texas gives you three main paths forward, per the Comptroller's office:

1. Binding arbitration — available for residence homesteads and properties valued at $5 million or less, and must be requested within 60 days of the ARB order.
2. State Office of Administrative Hearings (SOAH) — available for properties valued over $1 million on questions of appraised value or unequal appraisal, requiring a $1,500 deposit.
3. District court — you may file a petition for review within 60 days, typically after paying the undisputed portion of your tax bill.

comptroller.texas.gov/taxes/property-tax/protests

What Evidence Actually Persuades an ARB

ARB panels weigh evidence against the appraisal district's own data, so protests supported by the following tend to fare best:

• Recent sales of comparable properties nearby, adjusted for differences in size, age, and condition.
• Photographs and repair estimates documenting condition problems the appraisal district may not have accounted for.
• An independent appraisal, when available.
• A review of the appraisal district's property record for factual errors — wrong square footage, incorrect room counts, or features that no longer exist.

Every Appraisal District Runs Its Own Calendar

The May 15 / 30-day rule and the 10% homestead cap are statewide, but each of Texas's roughly 250+ county appraisal districts sets its own notice-mailing date, ARB hearing schedule, and local procedures. See your county's Grove Hopper guide for the specific dates and contacts that apply where your property is located.