Generate a Texas property tax abatement request letter. Challenge your assessment under Texas Tax Code Chapter 41 with proper deadlines and citations.
Generate My Letter — $19If you own property in Texas and believe your county appraisal district has overvalued it, state law gives you a powerful right to push back. Texas does not have a state property tax, so every dollar of your bill is set locally based on the appraised value the county assigns each January 1. A well-drafted abatement or protest letter, sent before the statutory deadline, forces the Appraisal Review Board (ARB) to formally consider your evidence. Because Texas property taxes are among the highest in the nation, even a modest reduction can save thousands per year. This page explains how the Texas protest process works, what your letter must include, and how to preserve your right to appeal further if the ARB rules against you.
Texas property tax disputes are governed primarily by Chapters 41 and 42 of the Texas Tax Code. Each county has a Central Appraisal District (CAD) that determines the market value of every property as of January 1. The CAD mails a Notice of Appraised Value, typically in April or May. Once you receive that notice, you have a limited window to file a written protest with the Appraisal Review Board, an independent panel that hears valuation disputes.
Under Tax Code § 41.41, a property owner may protest several issues, including: (1) the determination of appraised or market value; (2) unequal appraisal compared to similar properties; (3) inclusion of the property on the appraisal records; (4) denial of a partial exemption such as homestead, over-65, disability, or agricultural use; and (5) any action of the chief appraiser or ARB that adversely affects the owner.
Tax Code § 41.44 sets the protest deadline: the later of May 15 or 30 days after the notice was delivered. For homesteads, owners may protest at any time before taxes become delinquent if they did not receive notice. The ARB must schedule a hearing under § 41.45, and the owner may appear in person, by affidavit, by phone, or through an agent designated under § 1.111.
If the ARB denies relief, § 42.01 allows judicial review by filing suit in district court within 60 days of receiving the ARB's written order. The taxpayer must continue paying the undisputed portion of taxes to preserve the appeal under § 42.08. Prevailing homeowners in certain cases may recover attorney's fees under § 42.29, capped by statute.
A strong Texas abatement request letter does three things: it timely invokes your statutory protest rights, it identifies the specific grounds under § 41.41, and it presents evidence the ARB is required to weigh. Begin by addressing the letter to the chief appraiser and Appraisal Review Board of the county CAD where the property sits, identifying the property by account number, legal description, and street address. State clearly that you are filing a protest under Texas Tax Code § 41.41 and check or list every applicable ground—overvaluation, unequal appraisal, exemption denial, or clerical error.
Next, support your requested value with concrete evidence. Comparable sales from the prior year, recent appraisals, repair estimates documenting deferred maintenance, photographs of damage, income and expense statements for rental property, and equity comparables from the CAD's own data carry significant weight. Under § 41.461, you may request the CAD's evidence packet at least 14 days before the hearing—a tactical step that often prompts a settlement offer.
Request an informal conference with an appraiser before the formal ARB hearing; many disputes resolve at this stage. Make clear in your letter that if the matter is not resolved informally, you intend to proceed to a formal ARB hearing and, if necessary, judicial review or binding arbitration under Chapter 41A. Keep the tone professional, factual, and free of emotional argument. Include your contact information, signature, and the date, and send by certified mail or through the CAD's online portal so you have proof of timely filing.
Protests must be filed in writing with the county Appraisal Review Board, not in court. There is no filing fee for an ARB protest. If the appraised value is $5 million or less (or it is your homestead of any value), you may bypass district court and elect binding arbitration under Tax Code Chapter 41A by filing Form AP-219 with a deposit ranging from $450 to $1,550, refundable if you substantially prevail. Small claims court is generally not the venue for valuation disputes, though the $20,000 small claims jurisdictional limit may apply to related collection issues. District court appeals must be filed within 60 days of the ARB order, and undisputed taxes must be paid to preserve jurisdiction.
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.
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.
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.
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 →