Texas · TX
Texas has no state income tax, so property tax carries a heavier load and rates are correspondingly high — commonly above $2.00 per $100. The protest system is also the most developed of the four states we practise in, with a formal appraisal review board, binding arbitration and a SOAH route above it.
county appraisal districts
100% of market value (Tex. Tax Code § 23.01)
Dollars per $100 of assessed value
Annual
Deadlines
Tex. Tax Code § 41.44 sets the protest deadline as the later of 15 May or 30 days after the appraisal district delivered the notice of appraised value. That second limb matters: a notice dated 20 April gives you until 20 May, not 15 May. Because the deadline floats with the notice date, the single most useful thing you can send us is the notice itself.
Appeal deadlines cannot be extended. Our calendar computes the date for your specific parcel from the governing statute or ordinance and shows how well it is verified.
Check your localityThe appeal ladder
Each rung has its own deadline, its own evidence standard and its own cost. Skipping one usually closes the ones above it.
Most Texas districts run an informal conference before the hearing, and many commercial matters settle there. Harris County operates an agent portal and an iFile system; Travis County runs eFile with settlement offers by email.
A formal hearing before an independent citizen board. Evidence is exchanged in advance and the hearing is on the record. This is the step that preserves every route above it — miss it and arbitration and district court both close.
Available where the appraised value is $5 million or less. A deposit is required and is largely refunded if the arbitrator moves the value materially in the owner's favour. Often the most economical route for mid-size assets.
An appeal to the State Office of Administrative Hearings, available for properties appraised at $1 million or more in participating counties. Heard by an administrative law judge rather than a citizen board.
A trial de novo. The most expensive route and the one reserved for assessments where the disputed value justifies litigation.
What catches owners out
Tex. Occ. Code ch. 1152 requires that anyone representing an owner in a compensated protest holds a current property tax consultant registration with the Texas Department of Licensing and Regulation. The registration number appears on every Form 50-162 filed and in our site footer.
Tex. Tax Code § 42.26 permits a protest on the basis that the property is appraised unequally compared with a representative sample of comparable properties, independent of market value. In practice this is frequently the stronger of the two arguments.
The Comptroller's Appointment of Agent for Property Tax Matters is the controlling authorization. District-specific practice sits on top of it — Harris requires the iFile number printed on the notice, Travis routes through the TCAD portal.
Because § 41.44 runs from delivery of the notice, two properties in the same county can have different protest deadlines. Never assume 15 May applies to your parcel.
Forms
The standard protest form. Most districts also accept protest through their own online portal.
Appoints Sterling to act. Must carry the consultant's TDLR registration number.
We hold the current form library for all 254 Texas county appraisal districts and file on the correct version, by the method that locality accepts.
Where we work
We cover every jurisdiction in the state. These are the markets where we carry the most case volume.
Questions
The later of 15 May or 30 days after the appraisal district delivered your notice of appraised value, under Tex. Tax Code § 41.44. If your notice is dated 20 April, your deadline is 20 May. Because it moves with the notice date, send us the notice as soon as it arrives.
Tex. Tax Code § 42.26 lets you argue that your property is appraised unequally relative to a representative sample of comparable properties, regardless of what it is actually worth. It is a separate statutory ground from market value and is frequently the stronger argument for commercial assets.
If you are paying someone to represent you, yes. Tex. Occ. Code ch. 1152 requires a current property tax consultant registration with TDLR. An owner may always represent themselves.
Under Tex. Tax Code ch. 41A, properties appraised at $5 million or less can go to binding arbitration after the ARB rather than to district court. It requires a deposit, which is largely refunded if the arbitrator moves the value materially your way. For mid-size commercial assets it is often the most economical next step.
Yes, and a recent arm's length purchase below the appraised value is among the strongest evidence available. Bring the closing statement.
Send us the parcel and the assessed value. We will review it against market evidence and come back with a written opinion of value — and a straight answer on whether an appeal is worth bringing.
This page is general information about Texas assessment appeals, not legal advice, and statutes change. Confirm any deadline with your locality before relying on it. Sterling Tax Management is a property tax consultancy and is not a law firm.