May 15 Deadline Checklist: Don't Miss Your Texas Property Tax Filing

Every spring, thousands of Texas commercial property owners receive their Notices of Appraised Value, think “I should probably do something about this,” and then let May 15 pass without filing. That decision costs them their protest rights for the entire tax year. No exceptions. No grace period. No second chances — except in extremely rare circumstances that almost never apply to commercial properties.

This checklist exists to prevent that from happening to you.

Why the May 15 Deadline Is Absolute

Texas Tax Code §41.44(a) sets the protest filing deadline as May 15 of the tax year or the 30th day after the Notice of Appraised Value is mailed, whichever is later. The statute is unambiguous: “A property owner who fails to file a notice of protest before the deadline for filing the notice waives the right to a hearing under this chapter.”

Courts have consistently held that appraisal review boards have no authority to hear untimely protests. The ARB cannot exercise discretion to grant extensions for honest mistakes, business travel, or administrative confusion. If the deadline passes and no protest was filed, the assessed value is final for that year.

The only narrow exception: Texas Tax Code §41.44(b) allows late filing for “good cause” when the property owner can show they did not receive the appraisal notice because of failure of a third party — such as a mailing service — to properly deliver it. This is an extremely limited provision that courts interpret narrowly. Forgetting to file, being busy, or not understanding the deadline does not constitute good cause.

The Pre-Deadline Checklist

Use this checklist immediately after receiving your Notice of Appraised Value.

Week 1: Receive and Review

• Locate your Notice of Appraised Value. It is mailed by your county appraisal district in April. If you have not received a notice by mid-April for the current tax year, look up your property at the county CAD website — the value may be posted online even if the physical notice hasn’t arrived.

• Note the mailing date on the notice. The 30-day clock starts on the mailing date, not the date you received it. If the notice shows a mailing date of April 15, your deadline is May 15. If the mailing date was April 20, your deadline is May 20.

• Write the deadline on your calendar. Add it to your phone, your assistant’s calendar, and anywhere else you track deadlines. This is the most important date in your commercial property tax year.

• Verify the property description. Compare the notice to your actual property: correct address, correct square footage, correct year built, correct construction type. Errors in any of these fields create protest grounds and should be noted.

• Compare to the prior year’s assessed value. A significant increase — more than 5% to 10% — is a flag to investigate further. Large year-over-year increases often indicate a broad market adjustment was applied to your property class without adequate consideration of your specific property’s characteristics.

• Research comparable assessments. Go to your county appraisal district’s website and search for commercial properties similar to yours — same general size, type, age, and location. Compare their assessed values per square foot to yours. If yours is higher, note it.

Week 2: Decide Whether to Protest

• Estimate potential savings. Take the difference between your current assessed value and what you believe the property is worth. Multiply that difference by your combined tax rate (available on the notice or at your CAD’s website). That’s the annual savings potential from a successful protest.

• Consider the evidence available. Do you have actual income data (rent roll, occupancy history, operating expenses)? Recent comparable sales? Photographs of condition issues? Physical documentation? Better evidence produces better results.

• Determine whether to self-represent or use a consultant. For commercial properties above $500,000, using a professional property tax representative typically produces materially better results than self-representation. For contingency-based firms like LowerMyCommercialTax.com, the decision is risk-free — no savings means no fee.

• If in doubt, file anyway. You can withdraw a protest at any time. You cannot file one after the deadline. If there is any possibility your property is overassessed, file the notice and decide later whether to proceed.

Filing Day: Submit Your Notice of Protest

• Obtain the Notice of Protest form. Available at your county appraisal district office or typically downloadable from the county CAD website. For most Texas counties, the form number is Form 50-132.

• Complete all required fields:

  • Property owner name and mailing address
  • Property account number (from the appraisal notice)
  • Property address
  • Grounds for protest: Check BOTH “value is over market value” AND “value is unequal compared to other properties”
  • Your opinion of value (this is not binding — you can adjust it later, but providing a number is helpful)
  • Signature and date

• Choose your filing method:

  • In person: Deliver to the appraisal district office by 5:00 PM on the deadline. Get a stamped receipt.
  • By mail: Use certified mail with return receipt. The postmark must be on or before the deadline date.
  • Online/electronic: Many Texas counties accept electronic filing. Use the county CAD portal and confirm receipt.
  • Fax: Some districts accept fax filing with confirmation.

• Keep a copy of everything. Copy the completed form before submitting. Save the certified mail receipt or electronic confirmation. You may need these if there is any question about timely filing.

• Confirm receipt. If you file by mail or fax, call the ARB within 5 business days to confirm the protest was received and is in the system.

After Filing: Prepare for the Hearing

• Gather income documentation. Rent roll, lease agreements, actual vacancy data, operating expense statements, and NOI calculation for the trailing 12 to 24 months.

• Document property condition. Photographs of any deferred maintenance, physical deterioration, or condition issues. Contractor estimates for needed repairs if available.

• Research comparable sales. Arm’s-length sales of similar commercial properties in your county or comparable neighboring counties within the past 12 to 24 months.

• Pull equity comparables. Search the county CAD roll for similar properties and compare assessed values per square foot.

• Organize your evidence package. Create a clearly labeled binder or digital package with a summary page, income analysis, comparable sales, equity comparables, and condition documentation.

• Know your bottom line. Determine what value you are actually seeking and what basis you have for it. This keeps you focused during the informal hearing negotiation.

What Happens After You File

Once your protest is filed:

Acknowledgment. The county ARB will send you written acknowledgment that your protest was received and is scheduled.

Informal hearing. The appraisal district will contact you to schedule an informal hearing — typically a 20 to 30 minute session with a staff appraiser. This is where the majority of commercial protests are resolved. Come prepared.

Formal ARB hearing. If the informal hearing does not produce an acceptable result, your protest proceeds to a formal hearing before the Appraisal Review Board. Under §41.66, you have the right to present evidence, call witnesses, and cross-examine the district’s appraiser.

ARB determination. The board issues a written determination, typically within 30 days of the formal hearing. This determination is binding unless you appeal to binding arbitration or district court within 45 days.

County-Specific Filing Resources

For county-specific filing information, appraisal district contact information, and online filing portals:

• Harris County (HCAD): Online filing available at hcad.org
• Dallas County (DCAD): Online filing at dcad.org
• Tarrant County (TAD): Online filing at tad.org
• Travis County (TCAD): Online filing at traviscad.org
• Collin County (CCAD): Online filing at collincad.org

For smaller county CAD contact information, search “[County Name] Appraisal District” for the official website and filing options.

For guidance on building your protest evidence, see our guide on evidence types that win tax protests. For the complete hearing process, see our how-to-protest guide.

For county-specific guidance, see our pages for Harris County, Tarrant County, and Dallas County.

The Cost of Missing the Deadline

At a 2.5% combined tax rate, a $1 million commercial property assessed 15% above market value is paying $3,750 per year in excess taxes. Missing the protest deadline means paying that excess for the full tax year — and next year’s appraisal starts from the overinflated 2026 assessed value, making the problem self-perpetuating.

The May 15 deadline is not a suggestion. File today.

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About the Author

Mike VanVickle is the founder of LowerMyCommercialTax.com, helping Texas commercial property owners reduce their tax burden through professional protest representation. With deep expertise in Texas property tax law and appraisal district processes, Mike and his team have helped property owners across all 254 Texas counties achieve meaningful reductions on a contingency basis — no savings, no fee.

Sources & References

• Texas Comptroller of Public Accounts — Property Tax System Basics
• Texas Property Tax Code, Title 1, Subtitle D — Tax Code §41.41
• Texas Property Tax Code §41.44 — Notice of Protest Deadline
• Texas Property Tax Code §41.66 — ARB Hearing Procedures
• Texas Taxpayers and Research Association — Property Tax Reports

This guide was last reviewed and updated on May 22, 2026. Tax rates, deadlines, and procedures are subject to change. Consult your county appraisal district for the most current information.