Texas Property Tax Protest FAQ
Find clear answers to common Texas property tax questions, including appraisal districts, tax rates, protest deadlines, Appraisal Review Boards, evidence, business personal property, and how BTA supports property owners.
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Texas Property Tax Basics
A Texas appraisal district determines the appraised value of taxable property within its jurisdiction and maintains appraisal records used in the local property tax process. The appraisal district does not set property tax rates or collect property taxes. Local taxing units use appraisal information when calculating property taxes.
Property tax rates in Texas are set by local taxing units, such as school districts, cities, counties, and special districts. The State of Texas and the Texas Comptroller do not set local property tax rates, and appraisal districts do not levy property taxes.
Appraised value is the value determined by the appraisal district before applicable exemptions or certain limitations are applied. Taxable value is the value used by a taxing unit after applicable exemptions, limitations, or adjustments are considered. A property may have different taxable values for different taxing units.
A lower appraised value may affect taxable value and the final tax bill, but it does not always do so. The final tax bill can also depend on exemptions, value limitations, taxable value calculations, and tax rates adopted by local taxing units. No lower tax bill or tax savings outcome is guaranteed.
Property Tax Protest Process
A property tax protest is a written challenge to an appraisal district action, such as the appraised value of a property, certain appraisal records, exemption issues, or other protestable matters. Filing a protest allows the property owner or authorized representative to present evidence through the appraisal district and Appraisal Review Board process.
The Appraisal Review Board, often called the ARB, is a local board that hears certain disputes between property owners and the appraisal district. The ARB reviews evidence from the property owner or authorized representative and the appraisal district before making a determination for the tax year under protest.
In most cases, the Texas property tax protest deadline is May 15 or 30 days after the appraisal district mails the notice of appraised value, whichever is later. Some situations may have different deadlines or procedures, so property owners should review their notice and confirm deadlines with the local appraisal district.
After a protest is filed, the property owner or authorized representative may have an opportunity for informal review with the appraisal district. If the protest is not resolved informally, the matter may proceed to an ARB hearing where evidence can be presented and reviewed.
Evidence & Property Types
Evidence may include appraisal notices, appraisal district records, photos, repair estimates, condition documentation, comparable sales, equity evidence, independent appraisals, income and expense records, leases, rent rolls, vacancy data, operating statements, cost information, and business personal property records. The useful evidence depends on the property type and the issue being protested.
Yes. Commercial property owners may protest appraised values and other protestable appraisal district matters. Commercial property protests may involve market evidence, income and expense records, leases, occupancy, capitalization-rate support, cost approach issues, condition documentation, equity comparisons, and property-specific records.
Yes. Business personal property, often called BPP, may be reviewed and may be subject to rendition and protest procedures. BPP evidence may include asset lists, acquisition dates, costs, depreciation schedules, inventory records, equipment records, vehicle or fleet records, condition information, and documentation showing ownership, use, or situs.
Property owners should review the appraised value, prior-year value, taxable value information, exemptions, property characteristics, ownership, mailing address, taxing units, protest instructions, and protest deadline shown on the notice.
Working With BTA
BTA’s residential property tax fee structure is governed by the written service agreement. For eligible residential property tax engagements, the agreement may include a one-time $75 administrative fee plus a 35% contingency fee calculated from qualifying property tax savings as defined in that agreement. If there are no qualifying tax savings under the agreement, no contingency fee is charged. The written agreement controls the exact calculation, exclusions, eligibility requirements, deadlines, and any other applicable charges.
No. BTA does not guarantee a lower appraised value, lower taxable value, lower tax bill, tax savings, exemption approval, settlement, ARB decision, arbitration result, litigation result, or any specific property tax outcome. BTA helps property owners review appraisal records, organize evidence, prepare authorized protests, and present a defensible valuation position based on available documentation and applicable procedures.
Property owners may want to contact a property tax consultant when they receive an appraisal notice, identify incorrect property records, see a significant value change, experience occupancy or income changes, have condition or repair issues, manage multiple properties, own business personal property, or need help organizing protest evidence before a deadline. Contacting a consultant early can allow more time to review records and prepare evidence.
BTA helps property owners review appraisal records, organize available documentation, evaluate protest options, and prepare evidence for appraisal district review and ARB hearing support. The scope of support depends on the property type, records, deadlines, authorization, and applicable procedures.