Protest Deadlines
Deadlines in this section are stated as rules, with the source and the date we verified it. Deadlines are the highest-risk information on this site: verify the current rule with the appraisal district before you rely on it.
The protest filing deadline
In most cases, you have until May 15, or 30 days after the date the appraisal district delivered the notice of appraised value to you, whichever is later. Two details commonly trip people up:
- "Whichever is later" matters. If your notice was delivered in mid-April, 30 days after delivery can fall after May 15 — the later date controls.
- The 30 days run from delivery. The Comptroller cautions that the deadline runs from the date the appraisal district mails the notice, not from when you actually receive or open it.
Worked example (illustrative)
Illustrative dates only — count from the delivery date printed on or with YOUR notice, and verify the resulting date with your appraisal district before relying on it.
- Input: your notice of appraised value was delivered on April 20 (illustrative date).
- Step — count 30 days: 30 days after April 20 is May 20.
- Step — compare with May 15: May 20 is later than May 15, so your deadline is May 20 — the later date controls.
- Contrast: if the notice had been delivered April 1, 30 days later is May 1, which is earlier than May 15 — so the May 15 rule would control instead.
What this tells you: owners of late-arriving notices usually get more time than May 15 — but the count starts at the district's delivery/mailing date, not when you opened the envelope.
What it does not tell you: your actual delivery date (check your notice and any district correspondence), exceptions that might extend the deadline, or a safe "last day to act." File early.
If you missed the deadline
The ARB can grant a hearing to owners who filed late if they show good cause before the ARB approves the appraisal records. Missing the good-cause window, or filing after the ARB approves the records, can forfeit the right to protest for that year. Specific statutory exceptions allow late filing for offshore workers and for members of the military serving outside the United States, in each case before the taxes become delinquent and with evidence.
Other dates that matter
| Deadline | Rule | Verified |
|---|---|---|
| protest filing | In most cases, a property owner has until May 15, or 30 days after the date the appraisal district delivered the notice of appraised value, whichever is LATER. | 2026-09-17 |
| notice delivery | The chief appraiser must deliver a notice of appraised value by April 1 (or as soon as practicable) for a qualifying single-family residence homestead, and by May 1 (or as soon as practicable) for other property, when the value rose, the value exceeds the owner's rendition, the property is new to the roll, or an exemption was canceled or reduced. | 2026-09-17 |
| protest filing | A late-filed protest may still be heard if the owner shows good cause before the ARB approves the appraisal records. Certain offshore workers and full-time military members outside the U.S. may file after the deadline under statutory exceptions. | 2026-09-17 |
| exemption application | The general deadline for filing a property tax exemption application is before May 1. | 2026-09-17 |
| appeal district court | A party appealing an ARB order must file a petition for review with the district court within 60 days after receiving notice that the final order was entered. | 2026-09-17 |
| payment | Property taxes can generally be paid any time after the tax bill is mailed; taxpayers have until January 31 of the following year to pay without penalty and interest, which begin accumulating February 1. | 2026-09-17 |
| vab petition filing | A petition to the Value Adjustment Board about VALUATION must be filed at any time during the taxable year on or before the 25th day following the mailing of the property appraiser's assessment notice (§ 194.011(1) notice). The TRIM notice states the petition filing date for that year on its face — use the date printed on your notice. | 2026-09-17 |
| vab petition filing | A petition to the Value Adjustment Board about a DENIED exemption, agricultural or similar classification application, or deferral must be filed at any time during the taxable year on or before the 30th day following the mailing of the applicable denial notice. | 2026-09-17 |
| exemption application | An application for a property tax exemption must be filed with the county property appraiser on or before March 1 of each year. Filing late waives the exemption for that year, except under the statute's limited late-filing provisions (for example, the 25-day late application for applicants showing extenuating circumstances, or documented postal error). | 2026-09-17 |
| notice delivery | The property appraiser delivers the Notice of Proposed Property Taxes (TRIM notice) to each taxpayer on the current assessment roll; the notice states the VAB petition filing date on its face. The exact mailing window is set by the statutory process around millage adoption — always rely on the date printed on the notice you receive. | 2026-09-17 |
| vab hearing notice | The VAB clerk must notify each petitioner of the scheduled hearing time at least 25 calendar days before the scheduled appearance. The board hears petitions not earlier than 30 and not later than 60 days after the assessment notice mailing (subject to DOR roll approval). | 2026-09-17 |
| vab evidence exchange | At least 15 days before the hearing, the petitioner must give the property appraiser a list of evidence with copies of all documentation to be considered. If requested in writing, the property appraiser must provide the petitioner's evidence list no later than 7 days before the hearing. | 2026-09-17 |
| petition payment | A petitioner challenging assessed value must pay all non-ad valorem assessments and at least 75% of the ad valorem taxes (less the applicable early-payment discount) before the taxes become delinquent — otherwise the VAB must deny the petition by written decision by April 20. | 2026-09-17 |
| payment | Taxes are due and payable November 1 of each year (or as soon thereafter as the certified roll reaches the tax collector) and become delinquent April 1 following the year assessed, or immediately after 60 days from the mailing of the original tax notice, whichever is LATER. | 2026-09-17 |
For a fixed calendar date for the current tax year — for example, the exact date ARB hearings begin — check your notice of appraised value or your appraisal district's official website. We do not publish county hearing calendars because we cannot verify them daily. Harris County owners should confirm through HCAD's official resources.
Sources
- Texas Legislature (statutes.capitol.texas.gov) — Texas Tax Code § 41.44 — Notice of Protest
- Texas Comptroller of Public Accounts — Appraisal Protests and Appeals
- Texas Legislature (statutes.capitol.texas.gov) — Texas Tax Code § 25.19 — Notice of Appraised Value
- Texas Comptroller of Public Accounts — Property Tax Exemptions
- Texas Legislature (statutes.capitol.texas.gov) — Texas Tax Code § 42.21 — Petition for Review
- Texas Comptroller of Public Accounts — Property Tax System Basics
- Florida Legislature (The Florida Senate, Florida Statutes) — Florida Statutes § 194.011 — Assessment notice; objections to assessments
- Florida Legislature (The Florida Senate, Florida Statutes) — Florida Statutes § 200.069 — Notice of proposed property taxes (TRIM notice)
- Florida Legislature (The Florida Senate, Florida Statutes) — Florida Statutes § 196.011 — Annual application required for exemption
- Florida Legislature (The Florida Senate, Florida Statutes) — Florida Statutes § 194.032 — Hearing purposes; timetable
- Florida Legislature (The Florida Senate, Florida Statutes) — Florida Statutes § 194.014 — Partial payment of ad valorem taxes; proceedings before VAB
- Florida Legislature (The Florida Senate, Florida Statutes) — Florida Statutes § 197.333 — When taxes due; delinquent
- Florida Legislature (The Florida Senate, Florida Statutes) — Florida Statutes § 197.322 — Delivery of tax rolls; notice of taxes