Texas Property Tax Protests: How the Process Works

The deadline

The protest deadline is the later of May 15 or 30 days after your appraisal notice was delivered. If the last day falls on a Saturday, Sunday or a legal state or national holiday, the next regular business day is on time. A protest mailed by first-class mail is on time if its postmark is on or before the deadline.

Filing the protest

Appraisal districts in counties of 500,000 or more people, including Harris, Dallas and Travis, must let homestead owners file a protest electronically:

• Harris County: file online at owners.hcad.org (iFile) and ask for an online settlement offer (iSettle).
• Dallas County: file online with the district's uFile system, which can make settlement offers; a mailed protest goes to the Dallas County ARB, postmarked by the deadline.
• Travis County: file through the TCAD portal and get an immediate confirmation, or mail or drop off the protest.

Grounds: market value or unequal appraisal

A protest usually argues one of two things. Either the appraised value is above what the home would sell for (market value), or the home is appraised higher than comparable homes (unequal appraisal).

Unequal appraisal has a test written into the Tax Code that favors the owner. The protest is decided for the owner unless the appraisal district shows that the home's appraised value is at or below the median appraised value of a reasonable number of comparable properties, appropriately adjusted. The district carries that burden; if it can't meet one of the statutory tests, the owner wins the point. For how to pick those comparable homes, see how comparable homes are chosen.

Before the hearing

• Informal meeting or settlement. In Travis County, after your protest and evidence are processed you can meet informally with a district appraiser. Harris County's iSettle and Dallas County's uFile can make settlement offers online.
• Ask for the district's evidence. At least 14 days before your hearing, the appraisal district must tell you that you can request the evidence it will use. Request it, so you see its comparable homes before the hearing.

The hearing

Protests that don't settle are decided by the ARB. In Travis County, hearings run June through August by phone or video, by written affidavit, or in person on request, and the Notice of Final Order arrives by certified mail about 3–4 weeks later. Have your evidence organized: the comparable homes, their adjustments, photos of anything the district's record gets wrong.

After the ARB: district court or binding arbitration

• District court: a petition for review must be filed within 60 days after you receive notice of the ARB's final order.
• Binding arbitration: instead of district court, a homestead owner (or any owner of property valued at $5 million or less) can appeal the ARB's value order to binding arbitration. The request and a deposit go to the Comptroller within 60 days after you receive notice of the order; the deposit is $450 for a homestead valued at $500,000 or less.

Two homestead rules worth checking first

• The 10% cap: a homestead's appraised value can rise by at most 10% a year over the prior year's appraised value, plus new improvements. If your increase is larger and nothing was added, check that the homestead is on file.
• School exemptions: every residence homestead gets a $140,000 exemption from school district taxes, and homeowners 65 or older or disabled get an additional $60,000.

See our Texas guide for each county's appraisal district and ARB, and exemptions to check first for other states.