Texas property tax protests and homestead limits

Which state body hears appeals?

When are property tax appeal deadlines in Texas?

Appraisal review board: File a written protest with the appraisal review board by May 15 or 30 days after your appraisal notice was delivered, whichever is later (the next business day if that day is a weekend or holiday). Binding arbitration: A binding-arbitration request and deposit must be filed with the Comptroller within 60 days after you receive notice of the ARB's order.

Deadline ruleAppraisal review board

File a written protest with the appraisal review board by May 15 or 30 days after your appraisal notice was delivered, whichever is later (the next business day if that day is a weekend or holiday).[1]

Deadline ruleBinding arbitration

A binding-arbitration request and deposit must be filed with the Comptroller within 60 days after you receive notice of the ARB's order.[2]

Deadline ruleDistrict court

A district-court appeal (petition for review) must be filed within 60 days after you receive notice of the ARB's final order.[3]

When a filing counts as on time

A protest mailed by first-class mail is on time if its postmark is on or before the deadline.[4]

Deadline detailWeekend rollover

If the last day falls on a Saturday, Sunday or legal state or national holiday, acting on the next regular business day is on time.[4]

Who decides property tax appeals in Texas?

Next step: 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. Next step: district court: After the ARB's order, you can appeal to district court.

Appeal stepsNext step: 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.[2]

Appeal stepsNext step: district court

After the ARB's order, you can appeal to district court.[3]

What the appeal is called

In Texas you file a protest with your county's appraisal review board (ARB).[1]

How is a property tax appeal filed in Texas?

Online: Appraisal districts in counties of 500,000 or more people (including Harris, Dallas and Travis) must let homestead owners file a protest electronically. Binding arbitration needs a deposit: $450 for a homestead valued at $500,000 or less.

How to fileOnline

Appraisal districts in counties of 500,000 or more people (including Harris, Dallas and Travis) must let homestead owners file a protest electronically.[1]

Filing feeBinding arbitration

Binding arbitration needs a deposit: $450 for a homestead valued at $500,000 or less.[2]

What evidence do Texas review bodies accept?

Unequal appraisal: the protest is decided for the owner unless the district shows the property's appraised value is at or below the median appraised value of a reasonable number of comparable properties, appropriately adjusted. Unequal appraisal burden: In an unequal-appraisal protest the appraisal district must establish one of the statutory tests; otherwise the protest is decided for the owner.

Evidence acceptedUnequal appraisal

Unequal appraisal: the protest is decided for the owner unless the district shows the property's appraised value is at or below the median appraised value of a reasonable number of comparable properties, appropriately adjusted.[1]

Evidence acceptedUnequal appraisal burden

In an unequal-appraisal protest the appraisal district must establish one of the statutory tests; otherwise the protest is decided for the owner.[1]

Which exemptions exist in Texas?

Every residence homestead gets a $140,000 exemption from school district taxes. Homeowners 65 or older or disabled get an additional $60,000 school-district exemption.

School homestead exemption

Every residence homestead gets a $140,000 exemption from school district taxes.[5]

Senior or disabled school exemption

Homeowners 65 or older or disabled get an additional $60,000 school-district exemption.[5]

Assessment limitsHomestead

A homestead's appraised value can rise by at most 10% a year over the prior year's appraised value, plus new improvements.[6]

What other statewide rules apply in Texas?

At least 14 days before the hearing, the appraisal district must tell you that you can request the evidence it will use at the hearing.

Assessor's evidence you can ask for

At least 14 days before the hearing, the appraisal district must tell you that you can request the evidence it will use at the hearing.[1]