How to Appeal Property Tax: A Step-by-Step Guide
If your home's assessed value looks too high, you can appeal it — and most homeowners can do it themselves. Here is the process from reading your notice to the board hearing.
1. Review your assessment notice
Your annual assessment notice shows the value the county placed on your property and — critically — the deadline to appeal it. Deadlines typically run 30 to 90 days from the mailing date. Miss it and you usually wait a full year, so calendar it first.
The notice also identifies who hears appeals in your jurisdiction: a board of review, board of equalization, or appraisal review board, depending on your state.
2. Check your property record card for errors
The assessor's property record card lists the facts your valuation is built on — square footage, bedrooms, bathrooms, lot size, year built, and condition. Errors are common and are the cheapest win in any appeal: if the record says 2,400 square feet and the house is 2,100, the correction alone lowers the value.
3. Gather comparable sales and other evidence
The core of most winning appeals is comparable sales: three to five homes similar to yours in size, age, and location that sold near the assessment date for less than your assessed value.
- Recent sale prices of similar nearby homes, adjusted for differences.
- Photos documenting damage, needed repairs, or deferred maintenance.
- A recent independent appraisal, if you have one.
- Proof of factual errors in the assessor's record.
4. Start with the informal review
Most assessor's offices offer an informal review before any formal filing. Present your comparable sales and record errors, and the assessor may simply agree to a lower value — no hearing, no fee. A large share of appeals end here.
5. File the formal appeal before the deadline
If the informal review does not resolve it, file the formal appeal form with your county's review board before the deadline. Keep a stamped or dated copy of everything you submit.
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Track My Property Taxes6. Present your case at the hearing
At the board hearing, lead with your best comparable sales, keep your presentation short and factual, and bring printed copies of every document. The board issues a written decision; if you disagree, most states allow a further appeal to a state tax tribunal or court.
Texas property tax protest timeline
| Step | Timing |
|---|---|
| Appraisal district delivers the notice of appraised value (Tax Code § 25.19) | By 1 April for homesteads, by 1 May for other property |
| File Form 50-132 notice of protest with the ARB (§ 41.44(a)(1)) | By 15 May, or 30 days after the notice was delivered — whichever is later |
| Request the district's evidence packet (§ 41.461) | The district must deliver it at least 14 days before the hearing |
| Written notice of your hearing date (§ 41.46) | At least 15 days before the hearing |
| Informal meeting with an appraiser | Usually May–June, before the formal hearing |
| ARB hearing and written order of determination (§§ 41.45, 41.47) | Typically May–July; the order is delivered by certified mail |
| Appeal to district court (§ 42.21) or request binding arbitration (§ 41A.03) | Within 60 days of receiving the ARB order |
| Pay the undisputed tax amount to keep the appeal alive (§ 42.08) | By 31 January of the following year |
Other states run different calendars — California appeals are filed with the county assessment appeals board between 2 July and either 15 September or 30 November depending on the county, and New York City protests go to the Tax Commission by 1 March (15 March for class 1 homes).
Texas: the statutes behind each step
What you may protest
Tax Code § 41.41(a) lists the grounds: the appraised value is too high, your property is appraised unequally compared with other properties, the property was included on the roll in error, an exemption or special appraisal was denied, or the district failed to send a notice it owed you.
Section 23.01 requires appraisal at market value as of 1 January, and § 23.23 caps the taxable value of a residence homestead at 10% growth a year plus new improvements — a common ground when the appraised value jumps.
At the hearing the appraisal district carries the burden of proof by a preponderance of the evidence (§ 41.43(a)); if the district failed to deliver the required notice, or if you supplied an appraisal meeting § 41.43(a-3), that burden becomes clear and convincing evidence.
Filing the protest
File Comptroller Form 50-132 with the appraisal review board by 15 May or the 30th day after the notice of appraised value was delivered, whichever is later (§ 41.44(a)(1)). A late protest can still be heard for good cause (§ 41.44(b)), and § 25.25(d) allows a separate motion to correct a value that is more than one-third above the correct value, up to the delinquency date.
You may ask for the hearing to be by telephone or videoconference (§ 41.45(b-2)), and you are entitled to one postponement without showing cause (§ 41.45(e)). Evidence you request under § 41.461 must reach you at least 14 days before the hearing, and the district may not rely on evidence it refused to give you (§ 41.67(d)).
After the ARB order: court and arbitration
- District court. File a petition for review in the district court of the county where the ARB sits within 60 days of receiving the order (§§ 42.01, 42.06, 42.21). Trial is de novo — the court decides value afresh (§ 42.23).
- Binding arbitration. For a home of any value, or other property appraised at $5 million or less, file the arbitration request and deposit with the appraisal district within 60 days (Chapter 41A, § 41A.03). The deposit is refunded, less the Comptroller's fee, if the award is closer to your opinion of value (§ 41A.05).
- SOAH. Appeals of certain properties appraised at more than $1 million may go to the State Office of Administrative Hearings (Chapter 42, Subchapter Z, § 42.227).
- Keep paying. You must pay the undisputed portion of the tax before the delinquency date, normally 1 February, or the appeal is forfeited (§ 42.08).
- Attorney fees. A property owner who prevails in district court may recover reasonable attorney fees, subject to the statutory cap in § 42.29.
Section numbers refer to the Texas Tax Code as published by the Texas Legislative Council; confirm the current text at the links below before you file.
Official sources
- Texas Comptroller — Property Tax Protests and Appeals
- Texas Tax Code, Chapter 41 — protest rights, evidence exchange and ARB procedure.
- Texas Tax Code, Chapter 42 — judicial review and the 60-day appeal window.
- Texas Tax Code, Chapter 41A — binding arbitration of ARB orders.
- Texas Tax Code, Chapter 23 — market value and the 10% homestead cap.
- Texas Tax Code, Chapter 25 — notice of appraised value and value corrections.
- Comptroller Form 50-132 — the notice of protest form.
- California Board of Equalization — Assessment Appeals
- NYC Tax Commission
Frequently asked questions
How long do I have to appeal my property tax assessment?
What evidence wins a property tax appeal?
Can I appeal my property taxes without a lawyer?
Will appealing my assessment raise my taxes?
What is the difference between an informal review and a formal appeal?
This guide is general information, not legal or tax advice. Appeal rules and deadlines vary by state and county — confirm the process with your local assessor's office.