Texas Property Tax Protest: Deadlines, ARB Hearing and Appeals

Last updated November 14, 2026. Citations come from the Texas statutes and official agency pages linked in Sources. Where we could not confirm something on an official page, we say so.

To protest your Texas appraisal, file written notice with the appraisal review board by May 15 or 30 days after the notice was delivered to you, whichever is later. That rule is in Tax Code Sec. 41.44(a)(1). This guide follows the Comptroller’s protest page and Tax Code Chapters 41 and 42 through the ARB hearing and appeals.

What you can protest

An owner can protest the appraised value, unequal appraisal, inclusion on the appraisal records, denial of a partial exemption and any other action that adversely affects the owner (Tax Code Sec. 41.41). The appraisal district sends a notice of appraised value by May 1, or April 1 for a residence homestead, or as soon as practical after, when the value is higher than the previous year (Sec. 25.19).

The deadline and the forms

The statute says written notice must be filed with the ARB not later than May 15 or the 30th day after the notice was delivered to the owner, whichever is later (Sec. 41.44(a)(1)).

A late notice filed before the ARB approves the records gets a hearing if good cause is shown (Sec. 41.44(b)). The Comptroller’s page words the 30 days as both delivery and mailing in different places, so rely on the statute’s delivery language and file early.

Use Form 50-132, Property Owner’s Notice of Protest. Use Form 50-162 to appoint an agent. A notice is sufficient if it identifies the property, the owner and a written statement of dissatisfaction with an appraisal district decision.

The ARB hearing

• The ARB must send hearing notice at least 15 days in advance. At least 14 days before, the district must send the Taxpayer Assistance Pamphlet, the hearing procedures and a statement that you can request copies of the information it will use.
• You can appear in person, by telephone or videoconference, or file a written affidavit.
• ARB decisions bind only the tax year at issue. The Comptroller cannot advise on or intervene in a protest.

If you miss the deadline

The Comptroller lists late-protest options: a motion for correction if a homestead was appraised at least one-fourth above the correct value, or a non-homestead at least one-third above, and corrections for clerical errors that can reach the current year and five preceding tax years.

Appeals after the ARB

• District court: file a petition for review within 60 days after receiving notice that a final order was entered, or the appeal is barred (Sec. 42.21). You must pay before the delinquency date the lesser of the taxes on the undisputed value, the taxes under the order or last year’s taxes, or you forfeit the right to proceed (Sec. 42.08(b)).
• SOAH: if the ARB value is over $1 million (not industrial property), file a notice with the chief appraiser within 30 days of the order and a $1,500 deposit within 90 days.
• Regular binding arbitration: available if the property is a residence homestead of any value, or has appraised value of $5 million or less. The request goes to the Comptroller within 60 days of the order notice, with the required deposit.

We did not open Chapter 41A or the arbitration deposit amounts. See also our homestead exemption and property tax guides.

How to sell a house in Texas when your tax bill is a problem

1. Ask the tax office for the amount due in the month you expect to close, including any penalty, interest and attorney fee if the account is delinquent.
2. Give that figure to the title company. Taxes are paid from the sale proceeds at closing, ahead of what you take home.
3. Compare offers on what you actually net after taxes, repairs, commissions and closing costs.
4. If time matters, ask for a written cash offer with a closing date you choose. We buy houses as-is, with no repairs and no agent commission. See how we buy houses in Texas.

Texas property tax protest FAQ

When is the Texas protest deadline?

May 15 or 30 days after the notice was delivered to you, whichever is later (Tax Code Sec. 41.44(a)(1)).

Which form do I file?

Form 50-132, Property Owner's Notice of Protest, per the Comptroller.

How long do I have to appeal an ARB decision?

60 days after receiving notice of the final order to file a petition for review in district court (Sec. 42.21).

Do I have to pay taxes while I appeal?

You must pay before the delinquency date the lesser of the amounts in Sec. 42.08(b), usually the tax on the undisputed value.

Sources

• Texas Comptroller: Appraisal Protests and Appeals
• Texas Property Tax Code, Chapter 41 (Local review)
• Texas Property Tax Code, Chapter 42 (Judicial review)

This guide is general information, not legal or tax advice. Laws, forms and fees change, so confirm details with the official office or a Texas attorney or tax professional.