Generate a Texas disability property tax exemption appeal demand letter. Cite Tax Code § 11.13, meet ARB deadlines, and protect your homestead rights.
Generate My Letter — $19If you live with a disability in Texas and your county appraisal district denied or removed your property tax exemption, you have strong rights under state law. Texas offers a homestead exemption for disabled homeowners that can significantly reduce your school district and local taxes, and certain disabled individuals also qualify for a tax ceiling that freezes school taxes. When an appraisal district wrongly denies these benefits, the Texas Property Tax Code gives you a clear path to protest through the Appraisal Review Board (ARB) and, if needed, to district court. A well-drafted demand letter is often the fastest way to resolve the dispute before formal hearings, saving time, money, and stress.
Texas Tax Code § 11.13(c) grants homeowners who are disabled an additional $10,000 residence homestead exemption from school district taxes, on top of the general $100,000 homestead exemption. To qualify, the homeowner must meet the definition of 'disabled' under § 11.13(m), which generally tracks the Social Security Administration's standard for disability insurance benefits. Disabled homeowners also benefit from a school tax ceiling under § 11.26, which prevents school district taxes from increasing above the amount paid in the year the exemption was first qualified.
County appraisal districts (CADs) administer these exemptions. Applications are filed under § 11.43, and the chief appraiser may request supporting documentation such as a Social Security disability award letter, a physician's statement, or proof of 100% disability from the VA (which qualifies under § 11.131 for a separate, full exemption). If the chief appraiser denies the application, § 11.45 requires written notice explaining the denial and the homeowner's right to protest.
Under § 41.41, a property owner may protest the denial or modification of an exemption to the Appraisal Review Board. The protest must generally be filed within 30 days after the notice of denial is delivered, or by May 15, whichever is later. Tax Code § 11.431 also permits late applications for the homestead and disability exemptions—up to two years after the delinquency date—giving disabled homeowners a meaningful second chance. If the ARB rules against you, § 42.01 allows judicial appeal to district court within 60 days of the ARB's order.
A demand letter to the chief appraiser or appraisal district is a powerful first step in Texas disability exemption disputes. Many denials stem from missing paperwork, misclassified disability documentation, or clerical errors—issues that can be corrected without a full ARB hearing. Your letter should identify the property by account number, state the exemption sought (general homestead under § 11.13(c), disability exemption, or 100% disabled veteran exemption under § 11.131), and attach proof of disability such as an SSA award letter or VA rating decision.
Cite the specific statute that supports your claim and reference § 11.45's requirement that denials be explained in writing. If the district failed to provide proper notice, point that out—procedural defects can invalidate the denial. Request reinstatement of the exemption, a corrected appraisal roll under § 25.25, and a refund of any overpaid taxes with statutory interest under § 31.12.
Set a firm response deadline (typically 14–21 days) and make clear you will file a formal § 41.41 protest with the ARB if the matter is not resolved. Mention that you may also pursue a late application under § 11.431 if the denial relates to a prior tax year. A professional, statute-grounded letter signals that you understand your rights and are prepared to escalate—often prompting the chief appraiser to correct the record administratively rather than litigate before the ARB.
ARB protests in Texas are filed with your county's Appraisal Review Board, not in court, and there is no filing fee for the protest itself. Hearings are informal, and you may represent yourself or use an authorized agent. If you disagree with the ARB's final order, you may file suit in district court within 60 days under § 42.21, or pursue binding arbitration under Chapter 41A for properties valued at $5 million or less (with a filing deposit ranging from $450 to $1,550). Small claims court (Justice Court) generally cannot hear appraisal disputes, though its $20,000 jurisdictional limit may apply to related refund claims. Always confirm deadlines with your specific CAD, as delivery dates and local ARB rules vary.
Property tax in Texas is governed by the Texas Property Tax Code, Chapter 41 (Local Review / Protest) and Chapter 42 (Judicial Review) (Tex. Tax Code Ch. 41 (§§ 41.41 Right of Protest, 41.44 Notice of Protest); Ch. 42 (judicial appeal); Ch. 23 (appraisal, incl. § 23.23 residence homestead cap)). Assessment cycle: Annual. Property is appraised each year as of January 1 by the county appraisal district (CAD); notices of appraised value are typically mailed in April/May. Assessed value: Texas requires appraisal at 100% of market value as of January 1 (full-value assessment; no fractional statutory ratio). A separate 10% annual cap on the increase in appraised value applies to residence homesteads under Tex. Tax Code § 23.23 (taxable value cannot rise more than 10% per year, plus new improvements).
County Appraisal District (CAD) and its Appraisal Review Board (ARB) administer local appraisal and protests; the Texas Comptroller of Public Accounts Property Tax Assistance Division provides statewide oversight, forms, and guidance. Judicial appeals go to state district court. The window to act is short — protest must be filed by May 15 or the 30th day after the appraisal district delivered the notice of appraised value, whichever is later (Tex. Tax Code § 41.44). If the deadline falls on a weekend or legal holiday, it shifts to the next business day. Late protests may be allowed before the ARB approves the appraisal records upon good cause.
A recent change to watch: In November 2025 Texas voters approved property-tax-relief constitutional amendments. Proposition 13 (with SB 4) raised the school-district general homestead exemption from $100,000 to $140,000, effective 2026. Proposition 11 raised the additional exemption for homeowners 65+ or disabled from $10,000 to $60,000. Proposition 9 raised the business personal property exemption from $2,500 to $125,000.
Exemptions to claim: General residence homestead: $140,000 school-district exemption (raised from $100,000, effective 2026 via SB 4 / Prop 13). Age 65+ or disabled homeowners: additional $60,000 school exemption (raised from $10,000 via Prop 11), plus a school-tax ceiling (freeze). Disabled veterans: sliding scale from $5,000 (10-29%) up to $12,000 (70%+); 100% service-connected disabled veterans receive a total homestead exemption. Business personal property exemption raised to $125,000 via Prop 9. Most homestead applications due by April 30.
First-level appeal: File a written Notice of Protest (Comptroller Form 50-132) with the local county Appraisal Review Board (ARB). An informal review with appraisal district staff usually occurs first, followed by a formal ARB hearing if unresolved.
Appeal deadline: Protest must be filed by May 15 or the 30th day after the appraisal district delivered the notice of appraised value, whichever is later (Tex. Tax Code § 41.44). If the deadline falls on a weekend or legal holiday, it shifts to the next business day. Late protests may be allowed before the ARB approves the appraisal records upon good cause.
Next-level appeal: After the ARB order, the owner may (1) appeal to state district court in the county where the property is located within 60 days of receiving the ARB order (Tex. Tax Code Ch. 42), or (2) request regular binding arbitration within 60 days (available for residence homesteads of any value or properties appraised at $5 million or less); certain matters may also go to SOAH.
Grounds you can raise: Appraised (market) value too high (over-valuation); unequal appraisal relative to comparable properties; wrongful denial of an exemption or special appraisal; errors in the appraisal records; inclusion of property that should not be taxed; and other adverse actions of the appraisal district or ARB (Tex. Tax Code § 41.41).
Evidence that works: Comparable sales, sales/market data, independent appraisals, photographs of condition/defects, repair estimates, closing statements for a recent purchase, income and expense statements (income-producing property), equity/uniformity comparison of assessed values, and appraisal-district-provided evidence.
How your value is assessed: Texas requires appraisal at 100% of market value as of January 1 (full-value assessment; no fractional statutory ratio). A separate 10% annual cap on the increase in appraised value applies to residence homesteads under Tex. Tax Code § 23.23 (taxable value cannot rise more than 10% per year, plus new improvements).
The hearing: Informal meeting with appraisal district staff, then a formal ARB hearing before a panel of citizen board members; owner and district present evidence and testimony. Hearings may be in person, by telephone, by videoconference, or by written affidavit; most complete by about July 20.
First, file a written Notice of Protest (Comptroller Form 50-132) with the local county Appraisal Review Board (ARB). An informal review with appraisal district staff usually occurs first, followed by a formal ARB hearing if unresolved.
If that fails, after the ARB order, the owner may (1) appeal to state district court in the county where the property is located within 60 days of receiving the ARB order (Tex. Tax Code Ch. 42), or (2) request regular binding arbitration within 60 days (available for residence homesteads of any value or properties appraised at $5 million or less); certain matters may also go to SOAH.
Mind the deadline: protest must be filed by May 15 or the 30th day after the appraisal district delivered the notice of appraised value, whichever is later (Tex. Tax Code § 41.44). If the deadline falls on a weekend or legal holiday, it shifts to the next business day. Late protests may be allowed before the ARB approves the appraisal records upon good cause.
$19 flat. State-specific. Ready in 5 minutes.
Fight My Property Tax →