How to protest property taxes in Houston and Harris County

To be entitled to a hearing and determination, an owner must file a written notice of protest with the appraisal review board by the deadline, except as 41.44(b), (c), (c-1) and (c-2) provide (Tax Code 41.44(a)).

1. The written notice goes to the appraisal review board by the deadline (Tax Code 41.44(a)), except as 41.44(b), (c), (c-1) and (c-2) provide. For a mailed protest, see the postmark rule.
2. HCAD lists these ways to file: online, by mail, and in person at its office (HCAD FAQ).
3. Form 50-132, which HCAD lists under Popular Forms (HCAD forms), says to select all boxes that apply.
4. After a notice is filed, the board schedules a hearing (Tax Code 41.45(a)); see what happens after you file.

HCAD's FAQ lists three ways to file in Harris County: online, by mail, and in person at its office. A notice of protest need not be on an official form (Tax Code 41.44(d)), and it is sufficient if it identifies the protesting property owner, identifies the property, and indicates apparent dissatisfaction with some determination of the appraisal office.

The filing instructions on Form 50-132 say to file it with the appraisal district office in the county in which the property is taxable, not with the Comptroller. The table gives what HCAD's FAQ says about each way to file:

HCAD's owners help page says iSettle is the term for having a protest considered for an electronic value reduction offer, and that submitting a protest through iFile does not automatically opt it in.

HCAD's iFile page says it is important for an owner who wants to be considered to check the iSettle option on the protest. HCAD's help page lists these conditions for participating:

• The property must be listed as single-family residential.
• The owner must iFile with a valid email address and give an opinion of value.
• A very small number of income-valued neighborhoods are excluded.

An appraiser reviews the data, and HCAD notifies the owner by email of a decision that the owner can accept or reject (iFile page).

HCAD's FAQ says a mailed protest must be postmarked by the U.S. Postal Service on or before the protest deadline, or sent in a way that lets the owner keep a receipt as proof it was mailed on or before the deadline. Separately, Tax Code 1.08 says that when a property owner is required by this title to make a payment or to file or deliver a report, application, statement, or other document or paper by a specified due date, "the property owner's action is timely if it is properly addressed with postage or handling charges prepaid and:"

• "it is sent by regular first-class mail and bears a post office cancellation mark of a date earlier than or on the specified due date and within the specified period;"
• "it is sent by common or contract carrier and bears a receipt mark indicating a date earlier than or on the specified due date and within the specified period; or"
• "it is sent by regular first-class mail or common or contract carrier and the property owner furnishes satisfactory proof that it was deposited in the mail or with the common or contract carrier on or before the specified due date and within the specified period."

An owner appoints an agent by written authorization on a form the Comptroller prescribes, Form 50-162, Appointment of Agent for Property Tax Matters (Tax Code 1.111(b)). The designation does not take effect with respect to an appraisal district or a taxing unit participating in the district until a copy is filed with the appraisal district (1.111(b)).