Texas Property Tax Appeal Guide | Property Tax Edge
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Texas

Southwest · 254 counties

Complete property tax appeal guide for Texas homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Texas Comptroller of Public AccountsModerate to Appeal
1.40%
Effective Tax Rate
Rank #7 nationally
100%
Assessment Ratio
100% of market value
$283,800
Median Home Value
latest Census/ACS estimate
$4,232
Median Annual Tax
Per year
1

$140,000 homestead exemption for school district taxes (Nov 2025 amendment, effective tax year 2025)

2

10% annual cap on homestead assessed value increases

3

May 15 deadline — file early to allow time for informal hearing scheduling

Appeal Deadline

May 15 (or 30 days after notice, whichever is later)

File protest with your county CAD; informal hearing first, then ARB if needed

Verified August 2026 against the official source · official source · always confirm the current date with your county

Understanding Texas's Assessment Ratio

100%
100% of market value

Texas assesses at 100% of market value, so your assessed value should equal what your property is worth on the open market.

This makes appeals straightforward: if comparable homes in your area sold for less than your assessed value, you have grounds for an appeal.

📌 Homestead Cap: Homestead assessed value cannot increase more than 10% per year (not applicable to market value)

How to Appeal Your Property Tax in Texas

1

Receive Notice of Appraised Value (April–May)

2

File protest with county CAD by May 15 (or 30 days from notice)

3

Attend informal hearing with CAD appraiser

4

If unresolved, formal hearing before Appraisal Review Board (ARB)

5

Appeal to District Court, SOAH, or binding arbitration within 60 days of ARB order

Appeal Body
Appraisal Review Board (ARB) → District Court / SOAH / Binding Arbitration

Exemptions & Relief Programs

Homestead Exemption
$140,000 homestead exemption for school district taxes (raised by Nov 2025 constitutional amendment, effective tax year 2025)
Senior / Disabled Exemption
Additional $60,000 school district exemption for 65+; tax freeze on school district taxes
Homestead Cap
Homestead assessed value cannot increase more than 10% per year (not applicable to market value)

Key Statutes & Legal References

§
Tex. Tax Code §23.01 (100% market value)
§
Tex. Tax Code §41.41 (right to protest)
§
Tex. Tax Code §11.13 (homestead exemption)
§
Tex. Tax Code §41.43 (equity evidence — §41.43(b)(3))

Texas Property Tax Code

Governing Code
Texas Property Tax Code
Assessment Authority
County Appraisal District (CAD)
Appeal Board
Appraisal Review Board (ARB)
Assessment Cycle
Annual (January 1 assessment date)

Key Statutes

§1.04
Definitions
Defines 'market value,' 'appraised value,' 'assessed value,' and other key terms in the Texas Property Tax Code.
§11.13
Residence Homestead Exemption
Provides the $140,000 school district homestead exemption (raised by Nov 2025 constitutional amendment, effective tax year 2025), plus additional exemptions for seniors, disabled persons, and disabled veterans.
§23.01
Appraisal Standards
Requires appraisal at 100% of market value using generally accepted appraisal methods.
§25.19
Notice of Appraised Value
Requires CADs to send notices when appraised value increases by more than $1,000 or when a new exemption is denied.

Major Exemptions

Residence Homestead
Owner-occupied primary residence
$140,000 school district exemption (raised by Nov 2025 constitutional amendment, effective tax year 2025)
Over-65 Exemption
Age 65+, homestead
Additional $60,000 school + tax freeze
Disabled Person Exemption
Disabled as defined by SSA
Additional $60,000 school
Official Code

Texas Appeal Tools

Use these tools to build your appeal case for Texas:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Texas Calculator

$
$
Assessment ratio: 100% · Rate: 1.4%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Moderate to Appeal
High effective rate; annual reassessment; strong protest rights; informal hearing often resolves cases

Taxing Authority

County Appraisal District (CAD)
Assessment Frequency
Annual

Ready to Appeal Your Texas Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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Texas's assessment ratio study

How closely Texas assessors' values actually track real sale prices — and whether you can use that in an appeal.

Applied directly in appealsLatest study: 2025

School District Property Value Study (PVS) and the separate Appraisal District Ratio Study

Texas has the strongest ratio-type remedy in the country, but it does NOT run on the state's ratio study. Under Tax Code §41.43(b)(3) the ARB must decide in your favour unless the district shows your appraised value is at or below 'the median appraised value of a reasonable number of comparable properties appropriately adjusted' — a comparison of CAD APPRAISED VALUES of adjusted comparables, not sale prices. A Texas property can be at or below market value and still win an equal-and-uniform reduction. The PVS and MAP are district accountability tools and cannot change an individual account.

Official Texas dataCompare all 50 states + DC

What's changing in Texas

Enacted 2026 legislation and certified ballot measures. Reviewed August 2026 — always confirm with your county before relying on a change that hasn't taken effect yet.

EnactedProposition 13 (2025)Action may be needed

School district homestead exemption raised to $140,000

Approved by 79.4% of voters in November 2025, raising the school district homestead exemption from $100,000 to $140,000. Proposition 11 separately raised the additional over-65 and disabled school exemption from $10,000 to $60,000, so qualifying seniors have $200,000 combined. Texas has no regular 2026 session, so nothing further changed this year — but a lower bill is not evidence of a correct assessment, and the exemption only helps if it is actually applied to your parcel.

Effective: Retroactive to tax year 2025ballotpedia.org

Supplemental, Escape & Corrected Bills in Texas

Texas has a true supplemental-bill mechanism: after the appraisal roll is certified, omitted or corrected property is added through supplemental appraisal records and billed separately, and homeowners keep full protest rights (30 days from the new value notice). Post-certification relief is also available through §25.25 roll-correction motions — up to 5 years back for clerical-type errors, or the current year for substantial overvaluation.

Supplemental appraisal records / supplemental tax bill

Chief appraiser lists property that was left off the certified appraisal roll (omitted property, late-added improvements, canceled exemptions, pending items) in supplemental appraisal records after certification; once approved by the ARB the taxing units issue a supplemental tax bill for the added value.

Appeal window: Owner gets a Section 25.19 notice of appraised value and full Chapter 41 protest rights — notice of protest due not later than the 30th day after the date the notice was delivered (Tax Code 41.44(a))30 days

Omitted property (back assessment)

Chief appraiser discovers real or personal property was omitted from the appraisal roll in prior years; appraises it as of Jan 1 of each omitted year and adds it via supplemental records.

Appeal window: Chapter 41 protest — not later than 30 days after the §25.19 notice of appraised value is delivered (Tax Code 41.44)30 days

Appraisal roll correction — §25.25(c) motion (clerical error, multiple appraisal, nonexistent property, ownership error)

Owner or chief appraiser moves the ARB to correct clerical errors, double assessments, property that did not exist in the form/location described, or property included that should not have been, or errors of ownership.

Appeal window: Motion may be filed at any time for the current tax year and up to five preceding tax years (before taxes on the disputed years become delinquent, per §25.26 forfeiture rules the owner should keep undisputed taxes paid)

Substantial error motion — §25.25(d)

Appraised value on the roll exceeds the correct value by more than one-third (more than one-fourth for a residence homestead); available only if the property did not already go through a protest determined on the merits or an agreed value.

Appeal window: Must be filed before the taxes become delinquent for that year (normally February 1 of the following year); not a fixed day-count from a notice

Tax roll correction and refund

Assessor corrects the tax roll after an ARB/court-ordered change or clerical error (§26.15); overpayments resulting from corrections are refunded.

Appeal window: Refund application under §31.11 generally must be made within 3 years of the payment (auto-refund without application for smaller amounts in many cases)

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

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We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

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Texas property tax appeals — frequently asked questions

When is the property tax appeal deadline in Texas?+

In Texas, the appeal window is May 15 (or 30 days after notice, whichever is later). File protest with your county CAD; informal hearing first, then ARB if needed Always confirm the exact date with your local county appraisal district (cad) or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Texas?+

The general process: 1) Receive Notice of Appraised Value (April–May); 2) File protest with county CAD by May 15 (or 30 days from notice); 3) Attend informal hearing with CAD appraiser; 4) If unresolved, formal hearing before Appraisal Review Board (ARB); 5) Appeal to District Court, SOAH, or binding arbitration within 60 days of ARB order. Appeals are heard by the Appraisal Review Board (ARB) → District Court / SOAH / Binding Arbitration.

What is the average property tax rate in Texas?+

Texas's effective property tax rate is about 1.4% of value — roughly $4,232 per year on the state's median home value of $283,800. Assessments are made at 100% of market value.

What exemptions can lower my property tax in Texas?+

Common relief includes the homestead exemption ($140,000 homestead exemption for school district taxes (raised by Nov 2025 constitutional amendment, effective tax year 2025)) and senior relief (Additional $60,000 school district exemption for 65+; tax freeze on school district taxes). Eligibility and amounts vary — check with Texas Comptroller of Public Accounts.

Does Texas cap how much property taxes can increase?+

Yes. Under Homestead Cap: Homestead assessed value cannot increase more than 10% per year (not applicable to market value)

Is it worth appealing my property taxes in Texas?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.