What Is Property Tax Protest?

The process of formally challenging your property's assessed value with the local appraisal district. Term used primarily in Texas.

Detailed Explanation

In Texas, challenging your property tax assessment is called a "protest" rather than an "appeal." The distinction is more than semantic. The Texas protest process has its own unique structure with multiple levels of review, specific deadlines, and a dedicated hearing body called the Appraisal Review Board (ARB). The protest process begins when you receive your Notice of Appraised Value from the Central Appraisal District (CAD), typically in April or early May. You must file your protest by May 15 or 30 days after the notice is mailed, whichever is later. Filing is free and can be done online in most counties. After filing, you are first scheduled for an informal hearing with a CAD staff appraiser. This is essentially a negotiation. The appraiser may offer a reduced value based on your evidence. Many protests are settled at this stage. If you are not satisfied with the informal offer, your case moves to the ARB for a formal hearing. The strength of Texas's system is that every homeowner has the right to protest every year, regardless of whether their value went up, down, or stayed the same. You can protest on the grounds of unequal appraisal (your home is valued higher than comparable homes) or excessive appraisal (the value exceeds market value).

How It Varies by State

TexasProtest (unique terminology)

File by May 15 or 30 days after notice. Informal + ARB hearing levels. Free to file. Can protest every year.

CaliforniaAppeal (to Assessment Appeals Board)

Different process: file between July 2 and November 30. Focuses on whether Prop 13 base year value or decline-in-value is correct.

IllinoisAppeal/Complaint (to Board of Review)

Filed during open complaint period after reassessment. Cook County has its own assessor and timeline separate from collar counties.

New YorkGrievance (some jurisdictions)

Filed on Grievance Day (typically third Tuesday in May). Different terminology but same concept as Texas protest.

Common Misconceptions

Myth:Protesting your property taxes means you refuse to pay

Reality:A protest challenges the assessed value, not your obligation to pay. You must continue paying your taxes while the protest is processed. If successful, you receive a refund or credit.

Myth:You can only protest if your value went up

Reality:Texas law allows you to protest regardless of whether your value increased, decreased, or stayed the same. You may believe the value should have gone down further than it did.

Myth:Protesting is confrontational or adversarial

Reality:The informal hearing is a straightforward conversation about evidence. Most appraisers are professional and receptive to well-documented cases. It is much more like a business meeting than a courtroom.

Impact on Your Tax Bill

In Tarrant County, Texas, if your CAD appraised value is $360,000 and you successfully protest to $320,000, that $40,000 reduction at Tarrant County's average combined rate of about 2.2% saves you $880 per year. Over 5 years, that is $4,400 saved from a single protest.

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