Texans may file an appeal or formal protest of their assessed property taxes with the appraisal review board in the county where the real estate is located. Objections can be filed for several reasons, including changes in the property's fair market value or in response to inflated appraisals, particularly when compared to similar properties in the area.
Such protests are to be filed by the property owner of record as of January 1 of the tax year. In cases of leased properties where the lessee pays the annual property taxes, the lessee may file an appeal if the property owner chooses not to.
Before filing a protest, any assessed property taxes must be paid in full. Filing an appeal does not relieve property owners from their liability, nor will it prevent the accrual of penalties and interest should taxes become delinquent.
How to file a Protest
Most Texas counties allow property owners the option to e-file their property tax protests online. County appraisal district websites that support e-filing typically send immediate confirmation that the objection has been successfully filed. Once the appeal has been reviewed, the appraisal district will respond with an adjustment if warranted. Property owners can choose to accept the adjusted value, resolving the matter immediately. If adjustments are not offered, or a satisfactory settlement is not received, property owners may schedule a hearing before the appraisal review board.
Otherwise, protests can be filed by mail, and specific Texas property tax forms are required to initiate an appeal. Instructions for protesting property taxes are typically included with the appraisal notice from the county. The process usually starts with the Property Owner's Notice of Protest, Form 50-132 (or Form 50-132a for smaller counties).
Residents choosing to contest property taxes in Texas should be aware that protests must be filed no later than May 15 or 30 days from the date of the appraisal notice. Exceptions to this deadline may be granted in certain situations, particularly in instances where appraisals are egregiously higher than fair market value, appraisal districts failed to send required notifications, or clerical errors need correction.