How do I appeal my property tax assessment in Texas?

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Accepted Answer

Texas property tax protests are governed by Tax Code Chapter 41 and handled by each county's Appraisal Review Board (ARB).

1. Homestead Cap & Exemptions

The 10% annual homestead cap (Tex. Tax Code § 23.23) limits taxable value growth on a residence homestead. Other exemptions include the $100,000 school homestead exemption (constitutional amendment 2023), over-65 freeze, and disabled veteran exemptions under § 11.

2. File Notice of Protest

Submit Form 50-132 with the ARB by May 15 or 30 days after the appraisal notice was mailed, whichever is later. Grounds include excessive appraisal, unequal appraisal, denial of exemption, and clerical error.

3. Informal Conference

Most counties offer an informal meeting with an appraiser before the ARB hearing. About 70% of protests resolve here.

4. ARB Hearing

You'll have 15 minutes to present. Effective evidence: comparable sales within the past year, equity comps (similar properties assessed lower), independent fee appraisal, photos of defects, repair estimates, and for commercial property, income/expense statements.

5. Appeal the ARB Order

District Court: petition within 60 days of receiving the ARB order (§ 42.21). You pay taxes on the undisputed portion to keep jurisdiction.

Binding Arbitration: under § 41A for residential and properties under $5 million; deposit refunded if you prevail.

SOAH: State Office of Administrative Hearings for properties over $1 million (§ 41B).

This is legal information, not legal advice.