How to File a Protest

What you file: the notice of protest

You protest by filing a written notice of protest with the appraisal review board for your county. State law sets a low bar for what counts: a notice is sufficient if it identifies the protesting property owner, identifies the property, and indicates apparent dissatisfaction with some determination of the appraisal office. The notice need not be on an official form — a letter meeting that standard is valid. Filing a protest carries no fee; charging one is prohibited.

The official form

The Comptroller prescribes Form 50-132, Property Owner's Notice of Protest, for counties with populations greater than 120,000 (which includes Harris County). The form asks you to check the grounds for your protest — for example, that the value exceeds market value, that the property was appraised unequally, or both. Your notice of appraised value includes a protest form and instructions. See our official resources directory for the form links.

Choosing your grounds

The two most common value grounds are distinct: that the appraised value exceeds market value, and that the property was appraised unequally compared with comparable properties. The form permits a single selection protesting both. Which ground (or grounds) fits depends on your evidence — see our evidence guide.

Where and when to file

File with the ARB in the county where the property is located, within the deadline: generally May 15 or 30 days after the notice of appraised value was delivered, whichever is later. Your notice of appraised value includes the ARB's filing address and instructions. Many appraisal districts, including HCAD in Harris County, offer online protest filing through their official websites.

Using an agent

You may represent yourself, or appoint someone to represent you by filing Form 50-162, Appointment of Agent for Property Tax Matters. If someone represents you, the ARB's notices go to them.

Keep proof of filing

Whatever filing method you use, keep a dated copy of what you filed and any confirmation. If a question later arises about whether your protest was timely, your proof matters.