Texas Taxpayer Rights

Exemptions

Exemptions reduce the portion of your property value that can be taxed. They are the easiest and most powerful way to lower your tax bill before you ever file a protest.

Common Texas property tax exemptions include:

• Residence homestead exemption – For your primary home, reduces taxable value and caps how much the appraised value can increase each year.
• Over-65 exemption – Additional savings for property owners who are age 65 or older.
• Disabled person exemption – For taxpayers who qualify as disabled under Social Security definitions.
• Disabled veteran exemption – Based on service-connected disability rating.
• Other local exemptions – Some taxing units offer optional exemptions for seniors, disabled persons, or other categories.

To receive an exemption, you must file an application with your county appraisal district (CAD), usually by April 30. You only file for the homestead once, but some exemptions must be updated if your situation changes (for example, if you move or change ownership).

Always verify that all exemptions you qualify for are showing on your notice of appraised value and on the CAD website. If something is missing, contact the CAD immediately and submit or correct your application.

Protest Your Value

If you believe your property is over-valued or taxed unfairly, you have the right to file a protest with the appraisal district. This is how you formally challenge the value the CAD has placed on your property.

You can protest if:

• You believe the market value is higher than what your property would sell for.
• Your property is unequally appraised compared to similar properties.
• An exemption was denied or removed incorrectly.
• The CAD made a factual error(wrong square footage, wrong condition, wrong type of property, etc.).

Protests must be filed by the deadline shown on your notice of appraised value—generally May 15 or 30 days after the notice is mailed, whichever is later. You can use the form included with your notice, submit online (if your CAD offers it), or file a written letter clearly stating that you are protesting your value and why.

Keep a copy of your protest and proof it was submitted on time. This protects your right to a hearing even if the CAD misplaces your paperwork.

Request CAD Evidence

After you file a protest, you have the right to see the evidence the CAD plans to use to support your value. This might include comparable sales, income calculations, cost schedules, or notes about your property.

You can request this evidence when you file your protest or shortly after. The appraisal district must provide it to you within a reasonable time before your hearing—often at least 14 days before the ARB hearing date if properly requested.

Why this matters:

• It shows you how the CAD arrived at its value.
• You can spot errors (wrong comparables, bad data, incorrect property details).
• You can build a better argument by comparing their evidence to your own.

Review the CAD evidence and prepare your own: recent sales, photos of condition issues, repair estimates, leases, income and expense statements, or any other documentation that supports a lower value.

Informal Hearing with the Appraisal District

Many counties offer an informal meeting with a CAD appraiser before a formal ARB hearing. This is your chance to sit down one-on-one, review evidence, and see if a settlement can be reached.

At the informal meeting you can:

• Explain why you believe the value is too high or unequal.
• Show your photos, estimates, and comparable sales.
• Review the CAD’s evidence and ask questions.
• Negotiate a reduced value if both sides agree.

If you reach an agreement, you will usually sign a form confirming the new value, and your case may not need to go to the ARB. If you do not reach agreement, you still keep your right to a formal ARB hearing.

Formal Appraisal Review Board (ARB) Hearing

If your protest is not resolved informally, it moves to a formal hearing before the Appraisal Review Board, an independent panel of local citizens appointed to hear taxpayer protests.

What to expect at the ARB hearing:

• The ARB will swear in everyone who will testify.
• The CAD representative presents their evidence and explains how they arrived at the value.
• You (or your representative) present your evidence and arguments.
• You can question the CAD’s evidence and point out errors or unfair comparisons.
• The ARB members may ask questions of both sides.
• After presentations, the ARB deliberates and sets a value, usually the same day.

Bring organized, clear evidence and focus on facts —recent sales, condition issues, income data, and differences between your property and the CAD’s comparables. Emotional arguments alone (“my taxes are too high”) are not enough; the ARB must have a legal reason to reduce the value.

Appeal by Arbitration

If you disagree with the ARB’s decision, you may have the right to go further. One option, for many residential and smaller commercial properties, is binding arbitration through the Texas Comptroller’s office.

Key points about arbitration:

• You must file for arbitration within the deadline shown on your ARB order (usually 45 days from the date you receive it).
• You pay a deposit to request arbitration. If the arbitrator’s decision is closer to your value than the CAD’s, part of that deposit may be refunded under state rules.
• An independent arbitrator reviews the evidence from both sides and sets the final value.
• The arbitration decision is generally binding on both you and the CAD.

For higher-value properties or certain situations, you may also have the option to appeal to district court or the State Office of Administrative Hearings (SOAH). These paths are more complex and often require professional representation.

Putting Your Rights to Work

Understanding your rights is the first step. Using them—on time, with good evidence—is how you protect your home, your business, and your family’s financial future. When Texans know the process, appraisal districts and taxing entities are forced to listen.

The vision behind Texans vs Taxes is simple: an informed, organized taxpayer in every county, using these rights to hold government accountable and push for permanent reform.