Generate a Texas over-assessed property value challenge demand letter. Cite Tax Code Chapter 41, meet ARB deadlines, and protest your appraisal effectively.
Generate My Letter — $19If your Texas property's appraised value seems too high, you have a legal right to challenge it. The county appraisal district (CAD) sets values each year, but Texas law gives every property owner the power to protest under Chapter 41 of the Tax Code. A well-drafted challenge letter to the Appraisal Review Board (ARB) can lead to a lower value, lower taxes, and even a binding settlement before a formal hearing. Texas is one of the few states with no income tax, which makes property taxes especially heavy—often 2% or more of market value. That's why understanding your protest rights, deadlines, and the equal-and-uniform standard unique to Texas is critical to keeping your tax bill fair.
Texas property tax appeals are governed primarily by Chapters 41 and 42 of the Texas Tax Code. Under § 41.41, a property owner may protest several determinations made by the chief appraiser or appraisal district, including: (1) the determined market value, (2) unequal appraisal compared to similar properties, (3) inclusion of the property on the appraisal roll, (4) denial of an exemption, and (5) any action that adversely affects the owner. The two most common grounds for an over-assessment challenge are excessive market value under § 41.41(a)(1) and unequal appraisal under § 41.41(a)(2). The 'equal and uniform' standard, codified in § 41.43(b)(3), is uniquely powerful in Texas: even if the appraised value matches market value, you can win a reduction if a representative sample of comparable properties (adjusted appropriately) shows your assessment is higher than the median. The chief appraiser bears the burden of proof on market value if the owner provides evidence; under § 41.43(a-1), if the protest is based on excessive value and the owner produces sufficient evidence, the appraisal district must establish value by clear and convincing evidence in some cases. Protests are first heard by the Appraisal Review Board (ARB), an independent panel of citizens. If the ARB rules against you, § 42.01 allows judicial review in district court, binding arbitration under Chapter 41A for properties valued at $5 million or less, or appeal to the State Office of Administrative Hearings (SOAH) for certain commercial properties valued over $1 million. Homestead, over-65, disabled, agricultural, and disabled-veteran exemptions further reduce taxable value and are also protectable through the protest process.
A strong Texas over-assessment challenge letter functions as both your formal Notice of Protest and a settlement demand to the appraisal district. Start by clearly identifying the property by account number, legal description, and tax year, then state the specific grounds under Tax Code § 41.41—typically excessive market value, unequal appraisal, or both (always check both boxes to preserve your rights). Include your opinion of value and attach supporting evidence: recent comparable sales, an independent appraisal, photos of property defects, repair estimates, income and expense statements for commercial property, or a ratio study showing comparable properties are assessed lower. Cite § 41.43(b)(3) for the equal-and-uniform argument and request the appraisal district's evidence packet under § 41.461 at least 14 days before the hearing. Many Texas appraisal districts offer informal settlement conferences before the ARB hearing—your letter should request one and propose a specific reduced value supported by your evidence. Make clear that if the district does not agree to a fair adjustment, you will pursue the ARB hearing and, if necessary, judicial review under § 42.01 or binding arbitration under Chapter 41A, where you may recover attorney's fees under § 42.29. A professional, evidence-backed letter often produces a settlement without ever going to a formal hearing.
File your Notice of Protest (Form 50-132) with the ARB by May 15 or within 30 days of the notice of appraised value, whichever is later (Tax Code § 41.44). Filing is free. If you lose at the ARB, you have 60 days to file suit in district court or request binding arbitration (filing fees range from $450 to $1,550 depending on property value and type, per § 41A.03). Texas does not route property tax disputes through small claims (justice) court—the $20,000 small claims limit does not apply; appeals go directly to district court. You must continue paying the undisputed portion of taxes during appeal under § 42.08 to preserve your right to judicial review.
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.
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).
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.
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.
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.
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).
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.
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.
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