How to protest property taxes in Texas

In Texas the property tax appeal is legally called a property tax protest (Tex. Tax Code § 41.41). Homeowners file Form 50-132 with their county appraisal district, the Appraisal Review Board (ARB) hears the case, and most reductions settle at the informal review before a formal hearing. This guide covers deadlines, forms, and the evidence that wins Texas protests, plus links to every county we cover.

The Texas process, in order

File a Notice of Protest (Form 50-132) with your county appraisal district. The Appraisal Review Board (ARB) schedules an informal review with an appraiser, then a formal hearing if no agreement is reached. Bring comparable properties and condition evidence.

See the official overview from the Texas Comptroller of Public Accounts.

Texas appeal calendar

Texas forms you may need

Six steps from notice to ARB order

1. 1. Read your appraisal notice

   Confirm the appraised value, exemptions on file, and the protest deadline printed on the notice.

2. 2. File Form 50-132

   Submit online through your appraisal district portal or by mail. Check both market value and unequal appraisal as grounds.

3. 3. Build the evidence packet

   Three to five comparable properties within 0.5 miles and the past 12 months, plus condition photos and repair invoices.

4. 4. Informal review

   A district appraiser reviews your evidence and offers a settlement. About half of protests resolve here.

5. 5. ARB hearing

   If unresolved, the three-member panel hears 15 to 30 minutes of evidence and issues a written order.

6. 6. Post-ARB options

   Binding arbitration, SOAH, or district court within 60 days of the ARB order.

Texas counties we cover

What a Texas reduction is worth

A protest changes the taxable value, not the rate. The saving is the reduction multiplied by your combined tax rate, and it repeats every year the lower value holds.

The arithmetic is reduction multiplied by your combined rate. Texas combined rates commonly land between 1.8 and 2.6 percent once school, county, city, and special districts are added, so a $40,000 reduction is worth roughly $720 to $1,040 a year. Because the lower value becomes the base for the next year, the saving repeats until the district re-appraises upward. Use the rate printed on your own tax bill rather than a statewide average.

Six mistakes that lose Texas protests

1. Waiting for the deadline instead of filing early

   The protest window closes on May 15 or 30 days after the notice, whichever is later. Districts schedule informal reviews in the order protests arrive, so an early filing usually means a longer, calmer informal slot rather than a rushed one in July.

2. Checking only market value on Form 50-132

   Tex. Tax Code § 41.43(b)(3) lets you win on unequal appraisal even when the market value is defensible. Checking both grounds keeps the equity argument available at the ARB; checking one closes a door you cannot reopen at the hearing.

3. Bringing an opinion instead of comparables

   Statements about rising taxes or a fixed income carry no evidentiary weight. Three to five sales or assessments within about half a mile, matched on square footage, age, and condition, are what the panel can act on.

4. Ignoring condition evidence

   Foundation movement, roof age, and deferred repairs are valued as of January 1. Dated photos and contractor estimates convert a subjective complaint into a dollar adjustment the appraiser can apply.

5. Skipping the informal review

   Most Texas reductions are agreed with a staff appraiser before the formal hearing. Declining the informal offer without a counter-number often ends in the ARB confirming the district value.

6. Missing the 60-day post-ARB window

   Binding arbitration (Form 50-791), SOAH, and district court all run from the date of the ARB order. After 60 days the value is final for the tax year.

Common questions

Related: pillar appeal guide · appeal letter template · evidence and comps · research hub