Texas has the most active property tax appeal system in the country. Over 3 million protests are filed every year, and homeowners who file with evidence win reductions in the majority of cases. Here is everything you need to know about the Texas ARB process.
The Texas Property Tax Calendar
| Date | Event |
|---|---|
| January 1 | Assessment date — values are set as of this date |
| April (most counties) | Notices of Appraised Value mailed |
| May 15 (or 30 days after notice) | Protest filing deadline |
| May–July | Informal hearings |
| June–August | Formal ARB hearings |
| October | Tax bills mailed |
| January 31 (following year) | Tax payment deadline |
How to File Your Protest
You can file your protest online (most counties have an iFile portal), by mail using Form 50-132, or in person at the appraisal district office. File by May 15 or within 30 days of receiving your notice, whichever is later. You do not need an attorney or consultant to file — any property owner can file pro se.
Grounds for Protest in Texas
- Value is over market value (most common)
- Value is unequal compared to similar properties (equal & uniform)
- Property is not taxable (exempt)
- Failure to send required notice
- Property is not located in the appraisal district
- Incorrect property description (factual error)
- Incorrect exemption denial
The Informal Hearing
After filing, you'll be scheduled for an informal hearing with an appraiser from the appraisal district. This is a one-on-one meeting where you present your evidence and the appraiser can offer a settlement. Most Texas protests are resolved at this stage. Bring your comps, condition photos, and a specific target value.
The Formal ARB Hearing
If the informal hearing doesn't result in a satisfactory settlement, you proceed to a formal hearing before a panel of ARB members (typically 3). The hearing is quasi-judicial — there is a record, you can present evidence, and you can cross-examine the appraisal district's appraiser.
Texas ARB Rule: The appraisal district has the burden of proof to establish the value by a preponderance of the evidence. You do not need to prove your value — you need to raise enough doubt about the district's value.
Evidence Submission Rules
You may bring and present your evidence at the hearing itself — you are not required to submit it in advance in order to be heard. The 14-day rules (Tax Code §41.461 and §41.67(d)) govern evidence exchange: on request, the appraisal district must provide you a copy of the evidence it plans to introduce at least 14 days before the hearing, and evidence the other side formally requested from you can be excluded if you failed to deliver it at least 14 days beforehand. Request the district's evidence packet early — and don't let these exchange rules deter you from bringing your comps, photos, and estimates to the hearing.
After the ARB Decision
If you are unsatisfied with the ARB's decision, you have several options: appeal to district court (within 60 days), binding arbitration (for properties valued under $5 million), or the State Office of Administrative Hearings (SOAH) for certain property types. Arbitration is often faster and less expensive than district court for residential properties.
Even if you lose at the ARB, you can still negotiate a settlement with the appraisal district before your district court case goes to trial. Many cases settle after the ARB decision.