Harris CountyLast checked: October 12, 2026
When is the Harris County property tax protest deadline?
Except as Tax Code 41.44(b), (c), (c-1) and (c-2) provide, the Harris County property tax protest deadline is May 15 or the 30th day after the date the notice of appraised value was delivered, whichever is later (41.44(a)(1)). Tax Code 1.07(c) says a notice permitted to be delivered by first-class mail by that section is presumed delivered when deposited in the mail, and the presumption is rebuttable when evidence of failure to receive notice is provided. Other deadlines are in 41.44(a)(2) to (a)(5). The missed-the-deadline guide covers late filing.
This page describes what the Texas Tax Code, the Texas Comptroller and the Harris Central Appraisal District (HCAD) publish about the protest deadline. It is not legal advice, and it does not say what the deadline is for a particular property. The appraisal review board determines each protest it hears.
What does Tax Code 41.44 say about the protest deadline?
Tax Code 41.44(a)(1) sets the deadline: "not later than May 15 or the 30th day after the date that notice to the property owner was delivered to the property owner as provided by Section 25.19, whichever is later." Under 41.44(a), and except as provided by Subsections (b), (c), (c-1), and (c-2), the owner must file a written notice of the protest with the appraisal review board having authority to hear the matter protested to be entitled to a hearing and determination of the protest.
Tax Code 41.44(a)(2) to (a)(5) set separate 30-day deadlines, counted from delivery or receipt of notice. They apply in the case of:
- a protest of a change in the appraisal records ordered under Chapter 41, Subchapter A or Chapter 25;
- a determination that a change in the use of land appraised under Chapter 23, Subchapter C, D, E or H has occurred;
- a determination of eligibility for a refund under Section 23.1243 (refund of prepayment of taxes on a fleet transaction); and
- a protest of the modification or denial of an exemption application, or of the damage assessment rating for an item of qualified property, under Section 11.35 (temporary exemption for qualified property damaged by disaster).
The Texas protest deadline guide covers the statewide rule.
Does the 30 days count from the mailing date or the delivery date?
The statute counts the 30 days from delivery (Tax Code 41.44(a)(1)). Tax Code 1.07(c) says a notice permitted to be delivered by first-class mail under that section is presumed delivered when it is deposited in the mail, and that the presumption is rebuttable when evidence of failure to receive notice is provided.
The sources word the count differently:
| Source | Words used for the count |
|---|---|
| Tax Code 41.44(a)(1) | "the 30th day after the date that notice to the property owner was delivered to the property owner" |
| HCAD FAQ | "30 days after the date your notice of appraised value was mailed" |
| HCAD release of May 6, 2026 | "30 days after the date on their property value notice" |
When did HCAD mail the 2026 notices?
HCAD's release dated May 1, 2026 gives no mailing date. It says the district "has mailed the 2026 property value notices to many residential, commercial and industrial property owners."
Tax Code 25.19(a) sets when the chief appraiser delivers the notice of appraised value, when one of the four conditions in that subsection is met:
- by April 1 or as soon thereafter as practicable, for a single-family residence that qualifies for an exemption under Section 11.13; or
- by May 1 or as soon thereafter as practicable, for any other property.
Tax Code 25.19(g) sets the same two dates for a written notice to the owner of each property not included in an (a) notice, if the property was reappraised in the current tax year, the ownership of the property changed during the preceding year, or the property owner or the owner's agent authorized under Section 1.111 makes a written request for the notice.
What deadline did HCAD publish for 2026?
HCAD's release dated May 6, 2026 says owners who disagree with the district's opinion of market value have until May 15, or 30 days after the date on their property value notice, to protest their property value.
The release says owners may have received their notice after April 15 or may not have received it yet, and that they will still have 30 days to file after the date on the value notice. HCAD's FAQ says that if the appraisal district does not mail a required notice of appraisal value on or before April 15, the protest deadline will be 30 days after the date printed on the notice of appraised value.
As of October 12, 2026, HCAD's news page lists no later release changing the 2026 deadline.
Is the protest deadline printed on the notice of appraised value?
For an owner who received the value notice after April 15 or had not received it yet, HCAD's May 6, 2026 release says the later 30-day protest deadline will be printed on the value notice.
Tax Code 25.19(b) says the chief appraiser separates real from personal property and includes in the notice for each of them the items it lists. Among them are, at (b)(6), "a detailed explanation of the time and procedure for protesting the value," and, at (b)(7), "the date and place the appraisal review board will begin hearing protests." The list does not use the word "deadline."
The protest hearing guide covers the hearing itself.
What if May 15 falls on a weekend or holiday?
HCAD's FAQ says the deadline would be the next business day if May 15 falls on a weekend or holiday. The Texas protest deadline guide covers the Tax Code's weekend rule.
Calendar facts: May 15, 2026 was a Friday. May 15, 2027 is a Saturday, and May 17, 2027 is a Monday. This page does not state a 2027 deadline: Tax Code 41.44(a)(1) gives the later of May 15 and the 30th day after the notice is delivered.
Has HCAD published a 2027 protest deadline?
Not on any HCAD page checked for this guide. As of October 12, 2026, the eight pages checked (the home page, news, events, calendar, FAQ, reappraisal, Protests and Corrections and First Time Property Owner pages) show no 2027 protest deadline and no 2027 notice-mailing date.
The only 2027 items on those pages are HCAD's call for applicants to serve on the appraisal review board from January 2027 (release of August 31, 2026) and a notice of a July 15, 2026 public hearing on its proposed 2027 budget. HCAD's events page lists that hearing as on the 2027 Proposed Budget and the 2027 to 2028 Reappraisal Plan. Neither item gives a protest date, and this page does not describe the plan's contents.
What if the protest deadline has passed?
Tax Code 41.44(b) covers a property owner who files a notice of protest after the deadline in Subsection (a) but before the appraisal review board approves the appraisal records. That owner is entitled to a hearing and determination of the protest if the owner shows good cause, as determined by the board, for failure to file the notice on time. The missed-the-deadline guide covers the late, missing-notice and correction routes.
Sources
- Texas Tax Code, chapter 41. Sections 41.44, 41.411 and 41.47. Chapter 41
- Texas Tax Code, chapter 25. Section 25.19, including subsection (g). Chapter 25
- Texas Tax Code, chapter 1. Sections 1.06 (amended effective January 1, 2026), 1.07, 1.08 and 1.085. Chapter 1
- Texas Comptroller, Appraisal Protests and Appeals. The Appraisal Review Board Protests section. Protest page
- Texas Comptroller, Form 50-132. The Deadlines section. Form (PDF)
- HCAD news releases. May 1, 2026, May 6, 2026 and August 31, 2026
- HCAD, Frequently Asked Questions. FAQ
- HCAD pages checked. Home, news, events, calendar, reappraisal, Protests and Corrections and First Time Property Owner
- HCAD, Notice of Public Hearing. July 15, 2026. Notice (PDF)
Questions
Does electronic delivery change when a notice counts as delivered?
Tax Code 1.085(d) says the electronic delivery of a communication, which includes a notice, by a tax official to a property owner is effective on delivery by the tax official. Under 1.085(a-1), a communication shall be delivered electronically if the property owner elects to exchange communications electronically under Subsection (a-2).
What time of day is the deadline?
Tax Code 41.44(a)(1) states a date and no time. HCAD's May 6, 2026 release says a printed form may be brought to HCAD's office before 5 p.m. HCAD's FAQ says a drop-off must be during office hours of 8 a.m. to 5 p.m., with no drop box for use after hours. The Texas protest deadline guide covers the Comptroller's wording.
How is a protest sent by mail counted as on time?
Tax Code 1.08 treats a document as timely if it is properly addressed with postage or handling charges prepaid and it bears a post office cancellation mark, a carrier receipt mark, or satisfactory proof of deposit, each dated on or before the due date and within the specified period.
The how-to-protest guide has the full text.
What if the notice of appraised value does not arrive?
HCAD's May 6, 2026 release names the Property Search page at hcad.org as where an owner can view the value notice and verify the protest deadline in case the notice was not delivered. The missed-the-deadline guide covers the Tax Code's missing-notice protest (41.411).
Join the 2027 list
Texas Property Protest files Houston protests for one flat fee. Joining now is for the 2027 list. The price is on the Houston page. To see what other Houston companies charge first, read the fee comparison.