Texas operates the highest-volume property appeal system in the country. Each county has an Appraisal District (CAD) and an independent Appraisal Review Board (ARB). The standard deadline is May 15 or 30 days after the value notice is mailed (whichever is later). Texas has no state income tax, so property taxes carry the funding load — making appeals economically critical. Binding arbitration and judicial appeals are available after ARB. Senate Bill 2 (2019) and recent reforms have tightened ARB procedures and added taxpayer rights.
Verify before filing. Statutory deadlines change, and many counties operate on their own schedule inside the state framework. Always confirm the current year's window with the assessor or appeal board for the specific jurisdiction before relying on a date.
State-level deadlines plus major sub-jurisdictions where the schedule diverges from the state default. Where a column says "Varies," confirm the date with the local assessor.
| Month | Type | Event | Date | Details |
|---|---|---|---|---|
| January | RP | Appraisal date |
January 1 | Statewide appraisal date — values are set as of January 1 for the tax year. |
| April | RP | Notice of Appraised Value mailed |
By April 1 (residential homestead) or May 1 (others) | CADs mail notices showing the proposed value. The mailing date triggers the appeal clock. |
| April | BPP | Business Personal Property rendition due |
April 15 | BPP rendition due to the CAD. Extension to May 15 available on written request. Late-rendition penalty: 10% of tax. |
| May | RP | Protest deadline |
May 15 (or 30 days after notice mailed, whichever later) | File Form 50-132 with the Appraisal Review Board. Hard statutory deadline for the standard protest. |
| Varies | RP | ARB hearings |
May - July (typical) | ARB hearings are scheduled after the protest is filed. Most ARBs aim to certify rolls by July 25. |
| Varies | RP | Post-ARB options |
60 days from ARB order | Appeal ARB determination via binding arbitration ($450-$1500 deposit), SOAH (state office of administrative hearings), or district court. |
RP = Real Property · BPP = Business Personal Property · Both = Applies to both
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