Texas Property Tax FAQ
What is a property tax assessment?
In Texas, the key document is the notice of appraised value, which the appraisal district sends when your value rises, when the property is new to the roll, when an exemption changed, or when your value exceeds your rendition. It states the district's determination of your property's value as of January 1.
Does a higher assessment automatically mean higher taxes?
No. Your tax bill is the taxable value (appraised value minus exemptions) multiplied by each taxing unit's rate — and taxing units set their rates every year, sometimes lower when values rise. The appraisal district determines value; the taxing units determine rates. That is why the notice itself states that the appraisal district only determines value.
Can I protest my property value?
Yes. Texas Tax Code § 41.41 entitles a property owner to protest before the ARB, including the determination of appraised value and unequal appraisal, and the law forbids charging a fee to file. See how the process works.
What is the protest deadline?
Generally May 15, or 30 days after the appraisal district delivered your notice of appraised value — whichever is later. Details and edge cases (late filing, military and offshore exceptions) are on our deadlines page.
What evidence can I use?
The Comptroller's guidance lists property photographs, repair estimates or receipts, sales price documentation, comparable-property information, median-level-of-appraisal calculations (for unequal appraisal), affidavits, architectural drawings, engineering reports, surveys, and deed records. Each is explained in our evidence guide.
How do comparable properties work?
Texas law defines what makes a sale comparable: for residential property in counties over 150,000 population, the sale must have occurred within 36 months of the valuation date, and comparability turns on location, size, age, condition, access, amenities, and legal restrictions — not just proximity. See our comparable methodology.
What happens at an ARB hearing?
A panel hears both sides: you and the appraisal district's representative each present evidence and may state an opinion of value. You can appear in person, remotely, or by affidavit. The panel does not rule on the spot; the ARB issues a written order afterward. Details: the ARB hearing.
What happens after the protest?
The ARB's written order states the final value for the tax year. If the value changed, the taxing units are notified and your bills reflect it, with refunds if you already paid. If you disagree with the order, appeal routes exist on a 60-day (or shorter) clock: appeal options.
Can I represent myself, or do I need an agent?
You can represent yourself. If you want representation, you appoint an agent with Form 50-162. Owners and lessees may appoint someone to handle hearings concerning their property.
What if I miss the protest deadline?
The ARB can hear a late protest if you show good cause before it approves the appraisal records; offshore workers and deployed military members have specific statutory exceptions. If those windows close, narrow correction remedies (clerical errors, gross over-appraisal motions) may still exist: late remedies.
What if the property record contains an error — wrong square footage, wrong features?
Characteristic errors are exactly what the review process is for. Raise them at an informal conference with documentation, and include them as grounds in your protest. A correction to the record can affect the value without a formal value argument.
Can I protest an exemption denial?
Yes — Tax Code § 41.41 includes denial, in whole or in part, of a partial exemption among the protestable actions. Exemption qualifications are described on our exemptions page.
What should I bring to a hearing?
Your evidence packet (photographs, estimates, sales documentation, comparable data), copies in the form your ARB's procedures require, and your own notes on your two or three strongest points. The assessment checker produces a checklist you can work from.
Sources
- Texas Comptroller of Public Accounts — Appraisal Protests and Appeals