Texas Property Tax Protest | 2026 Guide

Texas homeowners can handle a protest entirely on their own, but if you want a representative — a tax-protest service, a relative, or an attorney — the appointment is done through specific Comptroller forms.

You can always self-represent. The Texas Comptroller confirms an owner may present their own case without an agent or attorney. Hiring a representative is optional.

Appointing an agent — Form 50-162. To authorize someone to act for you, file Form 50-162, Appointment of Agent for Property Tax Matters, with your appraisal district. The appointment is authorized by Tex. Tax Code §1.111 and directs the appraisal district, the ARB, and each taxing unit to deliver notices and documents about the identified property to your designated agent. On the form you specify the property covered, the matters the agent may handle, and any expiration date.

How long it lasts. Once effective, the designation stays in place until the earlier of (1) a written revocation filed with the appraisal district by you or your agent, or (2) the expiration date you wrote on the form.

Revoking an agent — Form 50-813. To end an agent's authority, file Form 50-813, Revocation of Appointment of Agent for Property Tax Matters, with your appraisal district. This is important if you switch protest companies or decide to take over your own protest mid-cycle — file the revocation so the district stops routing your notices to the old agent.

Watch the contract terms. Many contingency protest firms use the agent appointment to auto-renew year after year and bill a percentage of your savings. Read the agreement, note the expiration field on Form 50-162, and keep Form 50-813 handy if you want out. Because Texas lets you self-file for free, compare a multi-year contingency cut against simply filing your own protest before signing.

Texas homeowners do not have to appear in person to protest. The law lets you make your case in writing.

The right to appear by affidavit. Under Tex. Tax Code §41.45, a property owner who is protesting may offer evidence or argument by written affidavit without appearing in person at the hearing. The ARB must consider the affidavit just as it would in-person testimony.

The form. The Texas Comptroller publishes Form 50-283, the Property Owner's Affidavit of Evidence, for exactly this purpose. You state your opinion of value, attach your evidence (comparable sales, equal-and-uniform comparables, photos, repair estimates, a corrected property record), and sign before a notary.

How to use it: 1. Complete Form 50-283, attach every exhibit you would have presented in person, and clearly state the value you are requesting. 2. Have it notarized — it is a sworn statement. 3. Deliver it to the ARB before the hearing. Confirm your appraisal district's exact deadline and delivery method; some require it a set number of days ahead. 4. Still request the district's evidence under Tex. Tax Code §41.461 so you can address their comparables inside your affidavit.

Trade-offs. An affidavit is ideal if travel, work, or distance prevents you from attending, and it preserves your full protest. But you give up the back-and-forth of a live hearing — you can't react to the district's presentation in real time. Because of that, make your affidavit thorough and self-explanatory, anticipating the district's likely comparables.

Other remote options. Many districts also allow phone or video hearings; the Texas Comptroller describes telephone and remote participation as available options. If you'd rather respond live, ask your ARB about a phone or video hearing instead of an affidavit.

"ARB special panel" sounds like something you might be sent to, but for nearly all homeowners it is not.

What special panels are. Under Tex. Tax Code §6.425, appraisal districts in counties with a population of 1.2 million or more must establish special Appraisal Review Board panels. Each panel has three ARB members appointed by the ARB chair, and members must be especially qualified — holding a Certified Assessment Evaluator (CAE) designation from the International Association of Assessing Officers, or having at least 10 years of experience in property tax appraisal or consulting.

What they hear. Special panels were created to handle complex, high-value commercial, industrial, and similar property — categories such as commercial real and personal property, utilities, and manufacturing. The statute sets a minimum value threshold for mandatory referral: $50 million for the 2020 tax year, adjusted upward each year by the Comptroller for inflation. Property below that threshold is not required to go to a special panel.

Why it rarely affects homeowners. A typical residence is far below the $50M threshold and is not a complex commercial category, so your protest is heard by a regular ARB panel. Special panels exist only in the most populous counties (Harris, Dallas, Tarrant, Bexar, Travis, and the like). Even there, the chair may assign other protests to a special panel when capacity allows, but that does not change your rights or burden of proof.

What it means for you. Whether you draw a regular or special panel, the substantive law is the same: you may protest on market value or unequal appraisal under Tex. Tax Code §41.43, request the district's evidence under §41.461, and present your case at the hearing. If you own genuinely high-value or complex property in a large county and expect a special panel, prepare for board members with deep appraisal expertise — bring well-documented, professionally organized evidence.

Binding arbitration is a low-cost alternative to a lawsuit when the Appraisal Review Board's order leaves you unsatisfied.

Who qualifies. Under Tex. Tax Code Chapter 41A, you may appeal an ARB order through binding arbitration if the property is your residence homestead (under Tex. Tax Code §11.13), or the ARB-determined appraised or market value is $5 million or less. Most homeowners qualify on both counts. Arbitration covers determinations of value and unequal appraisal — not exemption or other non-value issues.

The deadline. You must file your Request for Binding Arbitration with the appraisal district within 60 days after the ARB order is delivered to you. Miss it and arbitration is no longer available.

The deposit. You file a deposit (by check or money order payable to the Texas Comptroller) that is refundable if you win. As confirmed by the Texas Comptroller's arbitration program, the residence-homestead deposit is $450 if the value is $500,000 or less and $500 if it is more than $500,000; non-homestead deposits scale up with value (from $500 to $1,550). The Comptroller retains a small administrative fee; the rest funds the arbitrator and is returned to you if the arbitrator's value is closer to your number.

How it works. An independent arbitrator from the Comptroller's registry hears both sides and issues a binding award. There is no jury, the process is informal, and you can usually appear without an attorney. The arbitrator's decision is final and not appealable on the merits.

Arbitration vs. district court. Both are post-ARB options:

• Binding arbitration — lower cost, faster, no lawyer needed, but capped at $5M/homestead and the award is final.
• District court appeal under Tex. Tax Code §42.01 — available for any property, filed within 60 days of the ARB order, but slower and typically requires counsel.

Bottom line: for a residence or sub-$5M property, binding arbitration is usually the better escalation path. Calendar the 60-day deadline the moment your ARB order arrives, and confirm the current deposit tier with the Comptroller before filing.

Texas gives homeowners a second, distinct ground to win a protest: unequal appraisal, often called "equal and uniform." It can succeed even in a hot market where a pure market-value argument fails.

The legal standard. Under Tex. Tax Code §41.43(b)(3), a protest on the ground of unequal appraisal shall be determined in favor of the property owner unless the appraisal district establishes that your appraised value is equal to or less than the median appraised value of a reasonable number of comparable properties, appropriately adjusted. In other words, you are entitled to be taxed no higher than the median of comparable homes — regardless of what your house would actually sell for.

Why it is powerful. A market-value protest asks whether your value is too high relative to sales. An equal-and-uniform protest asks whether you are being treated fairly relative to your neighbors. In appreciating markets, sales may support a high value, but if near-identical homes are appraised lower, you can still win a reduction to the adjusted median.

Building the case:

• Pick comparable accounts — similar homes in your area by size, age, quality, and condition. You can pull these from your appraisal district's public records.
• Adjust appraised values, not sale prices, for differences (square footage, lot size, condition, extras).
• Compute the median of the adjusted appraised values. If your appraised value exceeds that median, request a reduction to it.
• Request the district's evidence by checking the box on Form 50-132 so you can rebut their comparables under Tex. Tax Code §41.461.

Burden of proof. As the Texas Comptroller notes, you must come prepared with evidence — but on the unequal-appraisal ground, the statute places the burden on the appraisal district to prove your value is not above the adjusted median. Mark both "over market value" and "unequal appraisal" on your protest to preserve both arguments.

One of the most undervalued tools in a Texas protest is your right to demand the appraisal district's evidence in advance.

The right. Under Tex. Tax Code §41.461, at least 14 days before your hearing the chief appraiser must inform you that, on request, you are entitled to a copy of the data, schedules, formulas, and all other information the chief appraiser will introduce at the hearing to support the value. You trigger this by checking the evidence-request box on Form 50-132 or by sending a written request.

It is free. The statute bars the chief appraiser from charging you for these copies, regardless of how they are prepared or delivered. On request, the district must provide them by first-class mail or in person at the appraisal office.

The teeth. This is the part most homeowners miss: information that you requested but the district did not deliver to you at least 14 days before the hearing may not be used or offered in any form as evidence at the hearing — not as a document, and not through argument or testimony. If the district shows up with comps or a valuation model it never sent you, you can object and ask the ARB to exclude it.

How to use it strategically: 1. Always check the box when you file. There is no downside. 2. Request the district's evidence early so you have time to study it. 3. Study their comparables — they reveal exactly how the district justified your value, and often expose comps that are larger, newer, or in better condition than yours. 4. Build your rebuttal around the weaknesses you find, and prepare your own comparable-sales or equal-and-uniform evidence under Tex. Tax Code §41.43.

The Texas Comptroller reminds owners the burden is on them to prove their case — seeing the district's hand 14 days early is the single biggest advantage you can claim.

The Texas homestead cap is one of the most misunderstood numbers on a notice of appraised value, and it changes whether protesting will actually lower your bill.

What the cap does. Under Tex. Tax Code §23.23, once you qualify for a residence homestead exemption, the appraised (capped) value used for taxes may not increase by more than 10% per year. Specifically, your capped value is the lesser of (1) the market value, or (2) last year's appraised value plus 10%, plus the market value of any new improvements. The limitation takes effect on January 1 of the tax year after the first year you qualify for the exemption.

Why your notice shows two numbers. Your appraisal district lists both a market value (what the district thinks the home is worth) and a capped/appraised value (the lower number the cap holds down). In a rising market the gap can be large — your market value might be $500,000 while your capped value is only $380,000. You are taxed on the capped value (minus exemptions), per Tex. Tax Code §23.23 and the Texas Comptroller's valuing-property guidance.

The protest implication. If your capped value is already far below market value, knocking the market value down a little may not lower your taxes this year — the cap is still controlling. To get a bill reduction you generally need to push the market value below your capped value, or win on unequal appraisal under Tex. Tax Code §41.43(b)(3), which is measured against comparable homes.

When protesting still helps despite a cap:

• The market value is genuinely wrong and you can drive it below your capped value.
• Your home is unequally appraised relative to neighbors (the equal-and-uniform ground ignores the cap math and looks at fairness).
• Future years: even if this year's bill doesn't move, lowering the market value can slow how fast the cap pushes your value up next year, because the 10% increase builds on the prior appraised value.
• A factual error (square footage, an improvement that doesn't exist) is inflating the market value.

Note for new buyers: the cap resets after a change of ownership, so your first full year may show a large, uncapped jump toward market value — a common reason to protest. Check both numbers on your notice before deciding whether a protest will pay off this year or set you up for the next.

Harris County, the largest appraisal district in Texas, runs an electronic filing system called iFile that lets you protest from home.

What iFile is. iFile is the Harris Central Appraisal District (HCAD) online tool for filing your Notice of Protest electronically instead of mailing Form 50-132. HCAD describes iFile and its companion iSettle on its online services pages. The electronic filing portal is hosted at owners.hcad.org and reached through the ONLINE SERVICES menu on hcad.org.

What you need. Your iFile number (sometimes called an online PIN) is printed on your HCAD notice of appraised value, along with your account number. You'll need both to start.

How to file: 1. Locate your account on hcad.org or go to the electronic filing site. 2. Enter your iFile number and account number to authenticate. 3. Select your grounds — for a home, typically both value over market and unequal appraisal (the equal-and-uniform ground under Tex. Tax Code §41.43). 4. Enter your opinion of value if you want to be considered for iSettle (HCAD's online settlement option). 5. Request the district's evidence so you receive HCAD's data at least 14 days before any hearing under Tex. Tax Code §41.461. 6. Submit and save your confirmation as proof of timely filing.

Deadline. File by May 15 or within 30 days of your notice's delivery, whichever is later, per Tex. Tax Code §41.44. HCAD's iFile system is generally open during the protest season once notices mail.

After you file. HCAD may extend an iSettle offer (an online settlement), schedule an informal review, or set an ARB hearing. You can accept a reasonable iSettle/informal offer or proceed to the Appraisal Review Board if it's too low. Upload or bring your comparable-sales and equal-and-uniform evidence either way. Verify the current portal link and deadlines on HCAD's site each season, as the appraisal district periodically updates its online tools.

A Texas protest moves through two stages, and the informal stage resolves the majority of residential cases.

1. The informal meeting (§41.445). After you file, most appraisal districts offer an informal conference with a district appraiser before your formal hearing. Under Tex. Tax Code §41.445, the appraisal district must provide an informal conference if you request one — it is not discretionary. You present your comps or record errors, the appraiser reviews their data, and many disputes settle here. If you accept the district's offer, you sign an agreement and skip the formal hearing. Some large districts run this online — Harris County's iSettle and Tarrant County's Online Value Negotiation Tool are informal-resolution channels.

2. The formal ARB hearing. If you don't settle, your protest is heard by the ARB — an independent panel, not employees of the appraisal district. The hearing is governed by Tex. Tax Code §41.45. You present evidence, the district presents its case, and the ARB issues a written Order of Determination.

Key standards at the ARB hearing. The ARB applies the legal standards in Tex. Tax Code §41.43:

• §41.43(a-1): If you deliver a USPAP-compliant appraisal from a licensed Texas appraiser to the chief appraiser at least 14 days before the hearing (for properties ≤$1M), the burden of proof shifts to the CAD — they must prove their value by clear and convincing evidence.
• §41.43(b)(3): Without a licensed appraisal, the unequal-appraisal standard applies — your value compared to the median of comparable neighboring properties, appropriately adjusted. The burden of proof under (b)(3) also sits with the appraisal district, not with you.

Why do the informal first:

• It's faster and lower-pressure, and a settlement avoids the wait for an ARB date.
• You learn the district's reasoning and comparables, which sharpens your formal case if you proceed.
• Accepting a reasonable informal offer locks in a reduction with no risk.

Don't give up your formal rights: going to the informal meeting does not waive your ARB hearing. If the district's offer is too small, decline it and keep your hearing date. Before the hearing, exercise your right under §41.461 to the district's evidence at least 14 days in advance (required by HB 1533, 2024).

Rule of thumb: treat the informal meeting as a free first attempt to settle, and the ARB hearing as your structured backup. Bring the same organized evidence to both.

iSettle is the Harris Central Appraisal District's way of resolving many residential protests online, without an in-person hearing.

How it works. When you file your protest through HCAD iFile, you can opt into iSettle by checking the option and entering your opinion of value. As the Harris Central Appraisal District explains, an appraiser reviews your opinion alongside market and other data, and you are notified by email of a decision — either a proposed settlement value or a notice that your protest will proceed to a hearing.

Your choices when an offer arrives:

• Accept the proposed value — the protest is resolved at that value with no hearing, and you're done for the year.
• Decline (or get no offer) — your protest moves forward to an informal review and/or a formal Appraisal Review Board hearing, where you keep all your rights under Tex. Tax Code §41.45.

Why use it. iSettle is fast, free, and low-effort — no appointment, no travel, decided by email. For a clear-cut case it can lock in a reduction in days.

When to be cautious:

• Set a realistic opinion of value backed by evidence. A lowball figure with no support is unlikely to be accepted; a well-supported number tied to comparable sales or the equal-and-uniform median (Tex. Tax Code §41.43(b)(3)) is more persuasive.
• An iSettle offer may be smaller than what you'd win at a hearing. If you have strong comparables, compare the offer against your evidence before accepting.
• Accepting usually ends your protest for the year, so don't accept a token reduction if your case is strong.

Smart approach: opt into iSettle to capture an easy win, but still request HCAD's evidence under Tex. Tax Code §41.461 and prepare your comparable-sales and equity evidence. If the iSettle offer is fair, take it; if it's thin and your evidence is solid, decline and present at the ARB. Confirm the current process on HCAD's site, since the appraisal district updates its online tools each season.

Missing the May 15 protest deadline is not always the end of the road in Texas, but the late-filing options are narrow.

Good-cause late protest. Under Tex. Tax Code §41.44(c-3), the Appraisal Review Board shall accept and consider a late-filed protest if the owner files it before the ARB approves the appraisal records and shows good cause for missing the deadline. "Good cause" generally means a reason beyond your control — not simply forgetting. The Texas Comptroller confirms the ARB may grant a late hearing where the property owner shows good cause for missing the local protest deadline. Because the ARB approves records around mid-July in most districts, the practical window is short.

Failure-to-give-notice protest. A separate path applies if the appraisal district never sent you a notice it was required to send. Under Tex. Tax Code §41.411, you may protest the failure of the chief appraiser or ARB to provide a required notice. If you prevail, you generally get to protest the underlying value as if you had received timely notice — but you typically must act before the taxes become delinquent, and you may need to have paid the undisputed portion of the tax.

If those don't fit, use a correction motion. When you can't qualify for a late protest, the §25.25 correction remedies remain open:

• §25.25(c) for clerical errors, double appraisals, or non-existent property (up to five prior years, no deadline tied to May 15);
• §25.25(d) for a current-year value overstated by more than one-third, filed before delinquency (with a 10% penalty on the corrected tax).

Practical steps: 1. Act immediately — the good-cause window closes when the ARB approves records. 2. Document your good cause (hospitalization, military deployment, never receiving the notice). 3. If you got no notice, file a §41.411 protest and keep proof. 4. Otherwise pivot to a §25.25 motion that fits your facts.

The safest course is always to protest on time; treat these as fallbacks, not a plan.

Texas uses a rolling deadline keyed to your notice of appraised value, not a single fixed date.

The rule. You must file a written Notice of Protest before the later of (1) May 15, or (2) the 30th day after the appraisal district delivered your notice of appraised value. This is set by Tex. Tax Code §41.44(a). The Texas Comptroller confirms the deadline runs "until May 15 or 30 days from the appraisal district notice's delivery date, whichever is later."

When notices mail. Under Tex. Tax Code §25.19, the chief appraiser sends the notice of appraised value by April 1 (or as soon thereafter as practicable) for a single-family residence, and by May 1 for other property. Because most residential notices arrive in late March or April, the May 15 date controls for the typical homeowner — but if your notice arrives late, the 30-day clock can extend your deadline past May 15.

Don't wait for the notice. You are not required to receive a notice to protest. If you believe your value is too high and haven't received a notice, you can still file. If the appraisal district failed to send a required notice, you may protest under Tex. Tax Code §41.411 (failure to give notice).

File the right form. File the Notice of Protest, Form 50-132, with your county Appraisal Review Board (ARB). Many appraisal districts also accept online filing.

If the deadline lands on a weekend or holiday, it rolls to the next business day. Confirm the current-year date and any county-specific instructions on your appraisal district's site, and file early — the ARB has limited authority to accept late protests, and only for good cause.

Select both grounds when filing. Under Tex. Tax Code §41.41(a), you may protest on the ground that your appraised value exceeds market value and on the ground of unequal appraisal. Check both boxes on Form 50-132 — the unequal-appraisal standard under §41.43 (specifically §41.43(b)(3), comparing your value to the median of comparable adjusted properties) is the path most Texas homeowners use to win a reduction, and you cannot add that ground after the deadline.

Evidence request under HB 1533 (2024). Once you file, request the appraisal district's evidence packet at least 14 days before your hearing. Under HB 1533, the CAD is required to provide it — knowing what they'll present lets you address their comparables directly, whether in an informal conference or at the formal ARB hearing.

New construction and recent purchases are among the most protest-worthy situations in Texas, because the protections that hold values down in later years often haven't applied yet.

You have the same right to protest. A new or newly purchased home is appraised at market value as of the January 1 lien date like any other property, and you may protest it under Tex. Tax Code §41.41 on the grounds of over-market value or unequal appraisal.

Why the first year is high-leverage:

• The homestead cap hasn't started. Under Tex. Tax Code §23.23, the 10% cap takes effect on January 1 of the tax year after the first year you qualify for the homestead exemption. So your first-year value can be set at full market value with no cap cushion — a reason it can jump and a reason a protest can pay off.
• Partial completion matters. A home is valued by its condition on January 1. If construction wasn't finished on that date, the district should value only the work in place as of January 1, not the completed house. If your notice reflects a finished home that wasn't done on January 1, that is strong protest grounds.
• Builder/sale data can mislead. Districts sometimes lean on the builder's contract price or list price, which may include lot premiums, upgrades, or incentives that don't reflect open-market value. Your own arm's-length purchase price and comparable sales of similar new homes are persuasive evidence.

For recent buyers specifically:

• The prior owner's exemptions and capped value do not transfer — your value can reset upward in your first year, surprising many new owners (see the homestead-cap explainer).
• Make sure you apply for your homestead exemption for the year you qualify; it both lowers taxable value and starts the 10% cap protection for future years.
• If your purchase price is below the district's value, that is direct market evidence; if it's above, you can still win on unequal appraisal.

How to protest: file Form 50-132 by the deadline, mark both market-value and unequal-appraisal grounds, and request the district's evidence under Tex. Tax Code §41.461. Bring your closing statement, comparable sales of similar new builds, and (if relevant) photos and dated proof of the home's incomplete condition on January 1.

SOAH is a specialized post-ARB appeal route, but it is aimed at higher-value property, so most homeowners will never use it.

What SOAH is. The State Office of Administrative Hearings is an independent state agency that hears certain property-tax appeals. Under Tex. Gov't Code §2003.901 and the cross-references in Tex. Tax Code Chapter 42, a property owner may appeal an ARB order determining a protest to SOAH as an alternative to filing suit in district court.

Who qualifies. The SOAH route is limited to property with an appraised or market value above $1 million (as determined in the ARB order), and the appeal must concern value or unequal appraisal — not exemptions or other issues. The Texas Comptroller describes SOAH as available where the property value exceeds $1 million. A typical residence falls well below that threshold and is not eligible.

The mechanics. A SOAH appeal must be filed within the statutory window after the ARB order (with a filing fee and deposit), and an administrative law judge — not a court — hears the case and issues a decision. It is more formal than binding arbitration but generally less costly and faster than full district-court litigation for the high-value property it serves.

Your realistic escalation path as a homeowner. Because SOAH usually isn't available for a residence, after an unfavorable ARB order your practical options are: 1. Binding arbitration under Tex. Tax Code Chapter 41A — for a residence homestead or property valued at $5 million or less, filed within 60 days of the ARB order; or 2. District court appeal under Tex. Tax Code §42.01 — available for any property, filed within 60 days of the ARB order, but slower and usually requiring an attorney.

Bottom line: SOAH is a useful, lower-friction alternative to court — but only for owners of property valued over $1 million. If you own a typical home, focus on binding arbitration or district court instead.

Tarrant County runs its protests through the Tarrant Appraisal District (TAD) online portal, which pairs electronic filing with an automated value-negotiation tool.

What the portal is. The Tarrant Appraisal District provides an online dashboard where Tarrant County owners file protests and access value-negotiation features. TAD describes the portal and account setup on its new-portal page: you create a dashboard account using the Online PIN found on your notice of appraised value.

How to file: 1. Create or log in to your TAD dashboard account using the Online PIN from your value notice. 2. Start a protest for your property through the dashboard. 3. Select your grounds — for a home, typically both value over market and unequal appraisal under Tex. Tax Code §41.43. 4. Use TAD's online value-negotiation tool, which weighs sale comps, equity (equal-and-uniform) comps, your subject sale price if available, and your input to offer a reduction if the data supports one. 5. Request the district's evidence so TAD provides its data at least 14 days before any hearing under Tex. Tax Code §41.461. 6. Submit and save confirmation.

The online negotiation tool. TAD's tool is an informal-settlement channel: if it offers a reduction you find acceptable, you can resolve the protest online without a hearing. If the offer is too small — or the tool can't reduce your value — you keep your right to a formal Appraisal Review Board hearing under Tex. Tax Code §41.45.

Deadline. File by May 15 or within 30 days of your notice's delivery, whichever is later, per Tex. Tax Code §41.44.

Tip: before accepting an online offer, compare it against your own comparable-sales and equal-and-uniform evidence. A tool-generated reduction is convenient, but if you have strong comps the ARB may go further. Confirm the current portal link and account-setup steps on TAD's site each season, since the appraisal district has re-platformed its portal in recent years.

Dallas County uses an online protest and settlement system called uFile to let homeowners protest and submit evidence electronically.

What uFile is. uFile is the Dallas Central Appraisal District (DCAD) online protest and settlement program. DCAD's uFile help explains that you search for your property using the Search Appraisal function, open your property's page, and click the Online Protest link to file. DCAD encourages owners to file and submit evidence through uFile because it streamlines the appraisal staff's settlement review.

When it opens. DCAD typically brings uFile online in mid-April each protest season (around April 15), once notices of appraised value have mailed.

How to file: 1. Search your account at dallascad.org using the property search. 2. Open your property page and click Online Protest / uFile. 3. Authenticate with the information DCAD requests (account details from your notice). 4. Select your grounds — for a home, typically both value over market and unequal appraisal under Tex. Tax Code §41.43. 5. Upload your evidence — comparable sales, an equal-and-uniform comparison, photos, repair estimates — directly through uFile. 6. Request the district's evidence so DCAD provides its data at least 14 days before any hearing under Tex. Tax Code §41.461. 7. Submit and keep your confirmation.

Deadline. File by May 15 or within 30 days of your notice's delivery, whichever is later, per Tex. Tax Code §41.44.

After you file. Through uFile, DCAD may propose an online settlement value you can accept, or schedule an informal review and/or a formal Appraisal Review Board hearing under Tex. Tax Code §41.45. Accept a fair settlement or proceed to the ARB with your evidence. Verify the current uFile link and open date on DCAD's site each season, since the appraisal district updates its online system annually.

A common myth is that your purchase price sets a floor the appraisal district can't go under. In Texas, it doesn't.

No purchase-price floor in the statute. Texas law sets your appraised value at market value (Tex. Tax Code §23.01), and gives you a separate right to be appraised equally and uniformly with comparable property (Tex. Tax Code §41.43(b)(3)). Neither provision says your value cannot fall below what you paid. The price you negotiated is evidence of market value, but it is not a legal minimum.

How a value can drop below your purchase price. The key is the unequal-appraisal (equal and uniform) ground. Under §41.43(b)(3), your protest must be decided in your favor unless the appraisal district proves your appraised value is at or below the median appraised value of a reasonable number of comparable properties, appropriately adjusted. If near-identical neighbors are appraised lower than your purchase price implies, the median can be below what you paid — and you are entitled to that lower, uniform value.

Why this happens in practice:

• You may have paid a premium — a competitive bid, lot premium, builder upgrades, or buyer-specific incentives — that doesn't reflect typical market value.
• The neighborhood may be appraised conservatively relative to recent sales, so the uniform median sits below recent transaction prices.
• The district may be catching you up to market while your neighbors lag, which is exactly the inequity the equal-and-uniform ground corrects.

Building the case: 1. File on both grounds — over-market value and unequal appraisal — on Form 50-132. 2. Pull comparable accounts from your appraisal district and compute the adjusted median appraised value. 3. Request the district's evidence under §41.461 to see and rebut their comparables. 4. Present the median, not your purchase price, as your requested value if the equity argument is stronger.

Caveat: if you recently paid a price above the district's value, don't volunteer it as your opinion of value — lead with the equal-and-uniform median instead. The Texas Comptroller confirms unequal appraisal is a valid protest ground; it is the route to a value below purchase price.