Timely filing of a property tax protest is crucial to ensuring your right to challenge an inaccurate valuation. In Texas, the standard deadline to file a Notice of Protest (Form 50-132) is May 15 or 30 days after the notice of appraised value was delivered, whichever is later. Missing this deadline may forfeit your right to appeal unless specific conditions allow for a late protest.

Late Filing Exceptions & Special Circumstances

In some cases, property owners may still have an opportunity to protest after the deadline:

1. Failure to Receive a Required Notice
   • If the appraisal district or Appraisal Review Board (ARB) failed to send you a notice they were legally required to provide, you may file a protest.
   • This protest must be submitted before the property tax delinquency date, and your taxes must remain current.
2. Motions for Correction of Overvaluation
   • Residence Homestead Properties: If the appraisal district overvalued your homestead property by at least 25% beyond its correct value, you may file a correction motion.
   • Non-Residence Homestead Properties: If the overvaluation is at least 33%, you may also file a motion for correction.
   • In both cases, you must pay taxes on the portion of the property value that is not in dispute before the delinquency date.
3. Clerical Errors & Incorrect Inclusions on the Appraisal Roll
   • If there is a clerical mistake, an instance of multiple appraisals, an error in property ownership, or a property was included in the appraisal roll when it shouldn’t have been, you may request a correction.
   • These types of corrections can apply for the current tax year and up to five previous years.
4. Joint Motion for Correction
   • If you and the chief appraiser agree on a necessary correction, you can submit a joint motion for the ARB’s approval. This can be an efficient way to resolve valuation disputes without a formal protest hearing.

What Happens if You Miss the Deadline?

If you do not meet the filing deadline and none of the above exceptions apply, you lose the right to protest for that tax year. Additionally, if the ARB has already approved the appraisal records, they cannot be changed unless they qualify for one of the exceptions above.

To ensure your protest is timely and valid, we recommend filing as early as possible and keeping a record of submission receipts. If you need assistance navigating the protest process or determining if you qualify for an exception, our team is here to help.

Appraisal Protests and Appeals