Generate a Texas property tax assessment appeal letter. Challenge your appraisal district valuation under Tax Code Ch. 41 before the May 15 deadline.
Generate My Letter — $19If you own property in Texas, your county appraisal district (CAD) sets the taxable value of your home or business each year. When that value is too high, you pay too much in property tax. Texas law gives every property owner the right to formally protest the assessment before the Appraisal Review Board (ARB). A well-drafted protest and appeal letter can resolve the dispute informally, secure a hearing date, and create the paper trail needed for further appeal to district court or binding arbitration. Because Texas has no state income tax, property taxes are unusually high, and the appeal process is one of the few ways to lower your annual tax bill. Acting before the May 15 deadline is critical—miss it, and you generally lose the right to challenge that year's value.
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 types of determinations made by the chief appraiser or appraisal district, including: (1) the appraised or market value of the property, (2) unequal appraisal compared to similar properties, (3) inclusion of the property on the appraisal roll, (4) denial of an exemption such as homestead, agricultural, or over-65, (5) wrongful denial of special use valuation, and (6) any other action that adversely affects the owner.
The appraisal district must send a Notice of Appraised Value (often called a 'NOV') when value increases or under other conditions specified in § 25.19. Once you receive the notice, § 41.44 requires you to file a written Notice of Protest by May 15 or within 30 days after the notice was delivered, whichever is later. The protest must identify the property and indicate that you are dissatisfied with a determination.
After filing, the ARB schedules a hearing. You are entitled under § 41.461 to request, at least 14 days before the hearing, copies of the evidence the appraisal district plans to use, along with the comparable sales and equity data supporting the value. If the ARB rules against you, § 42.01 allows appeal to district court within 60 days of the order, or you may pursue binding arbitration under Chapter 41A for properties valued at $5 million or less, or a State Office of Administrative Hearings appeal for certain commercial properties. Homestead owners benefit from the 10% appraisal cap under § 23.23, and successful taxpayers may recover attorney's fees under § 42.29.
A Texas property tax appeal letter serves two purposes: it acts as the formal Notice of Protest required by § 41.44, and it puts the appraisal district on notice of the specific factual and legal grounds for your challenge. While the Comptroller's Form 50-132 is the standard protest form, a detailed cover letter strengthens your position and often prompts the appraisal district to settle informally before the ARB hearing.
An effective letter should: (1) identify the property by account number and legal description, (2) state the protest grounds—usually 'over market value' and 'unequal appraisal' should both be checked to preserve all rights, (3) propose your opinion of value supported by recent comparable sales, a recent appraisal, repair estimates, or photos of property condition, (4) request the appraisal district's evidence packet under § 41.461, and (5) demand an informal conference with an appraiser before the formal hearing.
Most Texas counties—including Harris, Dallas, Travis, Bexar, and Tarrant—offer informal settlement conferences where roughly half of protests are resolved without an ARB hearing. A clear, evidence-based letter signals that you are organized and prepared to escalate, which encourages the appraiser to make a reasonable adjustment. If the appraisal district ignores or rejects your letter, the same document supports your formal ARB hearing and any subsequent district court appeal under Chapter 42.
File the Notice of Protest with the Appraisal Review Board through the appraisal district's office, online portal, or by certified mail postmarked by the deadline. There is no filing fee at the ARB level. If you appeal an adverse ARB order to district court under § 42.21, you must file within 60 days and pay the standard district court filing fee (typically $300–$400). For binding arbitration under Chapter 41A, the deposit ranges from $450 to $1,550 depending on property value and is refunded if you substantially prevail. Texas small claims (justice court) jurisdiction caps at $20,000 but does not handle ad valorem tax appeals—those must go to the ARB, district court, arbitration, or SOAH. You must continue paying the undisputed portion of taxes during the appeal to preserve your rights under § 42.08.
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.
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.
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.
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).
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).
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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