Texas Tax Code Chapter 41 · Explained

Four Steps to a Fair Assessment

Every Texas commercial property owner has the right to protest their appraised value each year. Here's how the process actually works — and how to prepare for each stage.

Review Your Notice of Appraised Value

Appraisal districts mail notices in spring (typically March–April). Check the appraised value against your property's actual income, condition, and how comparable properties are assessed. Our calculator and guides help you spot over-assessment.

Mass-appraisal models routinely miss deferred maintenance, vacancy, and functional obsolescence.

File Your Notice of Protest by May 15

File Form 50-132 (Notice of Protest) with your county appraisal district by May 15 — or 30 days after your notice was delivered, whichever is later (Tax Code §41.44). Filing is free, and most CADs accept online filing.

Grounds you can protest on:

Market value is too high (§41.41)

Unequal appraisal vs. comparables (§41.43)

Property description errors

Incorrect ownership or exemption denial

Failure to send required notice

Any other action that adversely affects you

Build Evidence and Attend Informal Review

Many protests resolve at an informal meeting with a CAD appraiser before the formal hearing. The strength of your evidence drives the outcome at every stage.

Request the CAD Evidence Packet

Under Tax Code §41.461, you're entitled to the district's evidence before the hearing. Always request it.

Income Approach Analysis

Rent rolls, operating statements, and market cap rates often support a lower value than mass appraisal produces.

Comparable Sales & Equity Grid

Recent sales of similar properties, and an unequal-appraisal grid comparing your assessment per square foot to comparable properties.

Condition Documentation

Photos, repair bids, and inspection reports documenting deferred maintenance or obsolescence.

The ARB Hearing — and Appeals if Needed

If informal review doesn't resolve it, you present your case to the Appraisal Review Board. Under §41.43, the appraisal district bears the burden of proof. If you disagree with the ARB's order, Chapter 41A binding arbitration and Chapter 42 judicial appeal remain available — each with its own deadlines.

May 15

Filing Deadline

§41.43

Burden of Proof on District

Cost to File a Protest

Annual Calendar

The Texas Protest Timeline

Jan–Feb

Values Assessed

Appraisal districts set values for the new tax year.

Mar–Apr

Notices Mailed

You receive your Notice of Appraised Value — protest clock starts.

May 15

Protest Deadline

Or 30 days after notice — whichever is later. Do not miss this.

Jun–Aug

Hearings Held

Informal negotiations and ARB hearings. Results by end of summer.

Need Help Preparing Your Protest?

Email us your questions — we'll point you to the right guides and help you get your filing and evidence in order.

Get Protest Help