How to protest your property tax appraisal in Texas

What you can protest. You can protest your appraised (market) value and unequal appraisal compared with other properties. You can also protest a denied or changed exemption, errors in the records (like the wrong owner or a wrong description), and other actions that affect you. [3][5]

Form 50-132 lists every reason as a checkbox. Check each reason that applies. The form warns that if you skip a box, you may not be able to raise that issue. [5]

Bought your home this year? If you bought it after January 1 and before the protest deadline, you can protest the same way as the January 1 owner. [3]

Renters. A tenant who must pay the owner's taxes under the lease may protest, but only if the owner does not. [1]

No fee. The appraisal district and ARB may not charge you a fee to file a protest. [3]

If a notice applies to you, the appraisal district must send it by April 1 for a homestead (May 1 for other property), or as soon as practical after that. Notices go out in cases the law lists, such as when your appraised value goes up, the property is new to the roll, an exemption was cut or canceled, the property was reappraised, or ownership changed. You can also ask for one in writing. [1][16]

The notice explains how to file a protest. It also explains the informal meeting you can have with the appraisal district before your hearing. [1]

Check the facts about your home. Is the description right? Are the home size and lot size right? Many appraisal districts post this online. [2]

The appraisal date is January 1. Changes or damage after January 1 are not part of this year's appraisal or protest. [2]

The deadline. Texas Tax Code §41.44 says to file by May 15 or the 30th day after the notice was delivered to you, whichever is later. [3] Form 50-132 says the typical deadline is midnight, May 15, and to contact your county's ARB for the exact date. [5] Use the date on your notice, and confirm it with your ARB.

If the last day is a Saturday, Sunday or legal holiday, filing on the next business day is on time. [4] If you mail it, a postmark on or before the deadline counts. [4]

Which form. Use Form 50-132 in counties with more than 120,000 people, or Form 50-132-A in smaller counties. [9] File it with the appraisal district in the county where the property is, not with the Comptroller. [5]

You don't have to use the form. A written protest is enough if it identifies the property, the owner, and that you disagree with a decision of the appraisal district. [1][3]

Filing online. Appraisal districts with a website must let homestead owners file a value or unequal-appraisal protest online, with some exceptions. [2][3] For example:

• Parker County Appraisal District says it prefers protests filed online through parkercad.org. [6]
• Dallas Central Appraisal District uses an online system called uFile. You need the PIN printed on your notice. [7]
• Harris Central Appraisal District has an online "File a Protest" page. [8]

Choices on the form. Form 50-132 asks if you want an informal conference, a single-member or regular ARB panel, how you will attend (in person, phone, video or affidavit), and how you want your hearing notice sent. [5]

Keep proof. Hold on to your confirmation email, receipt, or a copy of what you mailed.

Missed the deadline? The ARB may hear a late protest if you show good cause and file before it approves the appraisal records. A few other late options exist, such as for some military members and offshore workers, and certain motions to correct the records. [1][3] Contact your appraisal district right away.

Using an agent (optional). You can name someone to represent you with Form 50-162. [1]

Ask for the district's evidence. At least 14 days before your hearing, the district must tell you that you can ask for a copy of the data, schedules, formulas and other information it will use. It can't charge you for those copies. [3]

Bring facts. The Comptroller says: "You cannot go to the hearing and just say the appraisal district is wrong." It is up to you to bring what you need. [1] See "What to bring" below.

What the ARB looks at. The ARB's job is to decide the property's value based on the market. It can consider general economic factors, but not your personal finances. [1]

Who has to prove the value. In a value or unequal-appraisal protest, the law puts the burden on the appraisal district to establish the value. [3]

Independent appraisal (optional). For property valued at $1 million or less, the law sets a higher standard of proof for the district if you file and deliver a qualifying appraisal by a Texas-certified appraiser. It must be done within 180 days before the hearing and delivered at least 14 days before it. [3]

If you ask for one, the appraisal office must hold an informal conference with you before your ARB hearing. [3] You can ask on your protest form or in writing before your hearing date. [2]

The district may try to resolve your protest there. If it is not resolved, you continue to the ARB. [1]

File your protest on time anyway. The Comptroller says to protect your right to an ARB hearing even if you expect to settle informally. [2]

Notices. The ARB must send you the hearing date, time, place and subject at least 15 days ahead. [1][3] At least 14 days before, the district must send you the Comptroller's Taxpayer Assistance Pamphlet, the ARB's hearing procedures, and a statement that you can request its evidence. [1][3]

Postponement. If you have not named an agent, you get one postponement without giving a reason if you ask before the hearing date. [3]

How to attend. In person, by phone or video (with your evidence sent by affidavit before the hearing), or by written affidavit alone. [1][3] To attend by phone or video, tell the ARB in writing at least 5 days before the hearing (10 days if you have an agent). [3] Form 50-283 can be used for an affidavit of evidence. [5]

How it runs. Both sides can present evidence, question witnesses and argue. You can choose to go first or second. [1][3] Testimony is under oath. [3] Keep it factual: the ARB does not set your taxes. [1] Some ARBs set time limits. Dallas says each side gets about 5 to 7 minutes. [2][7]

Copies. Read your ARB's hearing procedures. They may say how many copies of evidence to bring. [1] Dallas, for example, asks for 1 printed copy or emailed evidence, and does not accept evidence shown on a phone. [7]

If you miss it. You may get a new hearing if you file a written statement showing good cause within 4 days after the hearing. [2][3]

The decision. The ARB sends a written order by email or certified mail. Its decision applies only to that tax year. [1]

The Comptroller can't advise you on a protest that is in progress. [1][5]

The Comptroller lists these options. Each has its own rules, deadlines and costs. Check the official pages before you choose. [1]

Regular binding arbitration (RBA). For value or unequal-appraisal decisions, if the property is your residence homestead (any value) or is valued at $5 million or less. [1][10] File the request and deposit with the Comptroller within 60 days after you receive the order. [1][11] The deposit is $450 for a homestead valued at $500,000 or less, and $500 for a homestead over $500,000. [11] If the arbitrator's value is nearer the value you stated in your request than the ARB's value, the deposit is refunded, minus up to $50 the Comptroller may keep. [11]

District court. File a petition for review within 60 days after you receive notice of the final order. [1][12] You must pay a required part of your taxes before the delinquency date. [1][12] The Comptroller suggests consulting an attorney first. [1]

SOAH. If the ARB's value is over $1 million, the State Office of Administrative Hearings (SOAH) may be an option. You file a notice within 30 days and a $1,500 deposit within 90 days. [1]

Homestead exemption. As of 2026, school districts must give a $140,000 exemption on a residence homestead. [13][14] As of 2026, owners who are 65 or older or disabled get an additional $60,000 exemption from school districts. [14] Any taxing unit may add a local option exemption of up to 20% of appraised value. [13] You apply with Form 50-114. [13]

The 10% cap. For a residence homestead, the appraised value can't go up by more than 10% over last year's appraised value, plus the value of new improvements (it also can't be more than market value). [15] The cap starts on January 1 of the tax year after you first qualify for the homestead exemption. [15]

Protest link. A denied or changed exemption is something you can protest. [3][5]

The Comptroller lists these kinds of evidence. Bring the ones that fit your home: [1]

• Photos of your property and of comparable properties
• Receipts or estimates for repairs
• Sales price papers, such as listings and closing statements
• Calculations of the median level of appraisal, if you protest unequal appraisal
• Affidavits, if needed
• Newspaper articles
• Architectural drawings or blueprints
• Engineering reports
• Property surveys
• Deed records

Also bring your notice of appraised value, your protest confirmation, your hearing notice, and enough copies for the ARB and the appraisal district. [2]

Xessr helps you keep your notice, tax bill and evidence organized, so you can do the protest yourself. Xessr does not file protests, represent you, or tell you what your home is worth. The decisions and the protest are yours.

See how Xessr works.