Texas and Harris CountyLast checked: October 12, 2026
Should I protest my property taxes in Texas?
The Texas Tax Code does not say whether a particular owner should protest. It says a property owner is entitled to protest before the appraisal review board the actions listed in Tax Code 41.41(a), including the determination of appraised value and unequal appraisal, and that an appraisal district or the board may not require a fee in connection with a protest (41.41(d)). The sections below cover the two values on a notice, the grounds for a protest, the board's limit on raising a value, and fee arithmetic.
This page describes what the Texas Tax Code, the Texas Comptroller and the Harris Central Appraisal District (HCAD) publish about protests. It is not legal advice, and it does not say whether any owner should protest or what any result would be. The appraisal review board or the appraisal district decides each case.
What are the two values on my appraisal notice?
HCAD's iFile and iSettle page says the notice shows two values, a market value and an appraised value.
Tax Code 1.04(7) defines market value as the price at which a property would transfer for cash or its equivalent under prevailing market conditions if three conditions are met. The homestead cap and market value guide lists them.
Section 1.04(8) says "appraised value" means the value determined as provided by Chapter 23.
For a residence homestead, Tax Code 23.23(a) limits how much an appraisal office may increase the appraised value for a tax year, and 23.23(b) requires the chief appraiser to include in the appraisal records both the market value and the amount computed under Subsection (a)(2).
What date is the value for?
Tax Code 23.01(a) says that, except as otherwise provided by Chapter 23, all taxable property is appraised at its market value as of January 1.
What can I protest?
A property owner is entitled to protest before the appraisal review board the actions listed in Tax Code 41.41(a), which include:
- determination of the appraised value of the owner's property or, in the case of land appraised as provided by Subchapter C, D, E, or H, Chapter 23, determination of its appraised or market value;
- unequal appraisal of the owner's property;
- inclusion of the owner's property on the appraisal records;
- denial to the property owner in whole or in part of a partial exemption; and
- any other action of the chief appraiser, appraisal district, or appraisal review board that applies to and adversely affects the property owner.
The homestead exemption guide covers the residence homestead exemption.
Section 41.41(c) says that, notwithstanding Subsection (a), a property owner is entitled to protest only the following actions of the chief appraiser in relation to an exemption under Section 11.35: the modification or denial of an application for an exemption under that section, or the determination of the appropriate damage assessment rating for an item of qualified property under that section.
The 2026 protest deadline has passed, and joining Texas Property Protest now is for the 2027 list. The deadline page covers the dates in the Tax Code.
What is an unequal appraisal protest?
Unequal appraisal of the owner's property is an action listed in Tax Code 41.41(a)(2). Tax Code 41.43(b) says a protest on the ground of unequal appraisal of property shall be determined in favor of the protesting party unless the appraisal district establishes one of three things:
- the appraisal ratio of the property is equal to or less than the median level of appraisal of a reasonable and representative sample of other properties in the appraisal district;
- the appraisal ratio of the property is equal to or less than the median level of appraisal of a sample of properties in the appraisal district consisting of a reasonable number of other properties similarly situated to, or of the same general kind or character as, the property subject to the protest; or
- the appraised value of the property is equal to or less than the median appraised value of a reasonable number of comparable properties appropriately adjusted.
Tax Code 1.12(b) defines an appraisal ratio as the ratio of a property's appraised value to its market value or, for property appraised under a standard other than market value, to its appraised value according to law.
Section 1.12(d), in the text effective January 1, 2027, says that for a homestead to which Section 23.23 applies, the appraisal ratio is the ratio of the property's market value as determined by the appraisal district or appraisal review board, as applicable, to the market value of the property according to law, and is not calculated according to the appraised value of the property as limited by Section 23.23.
Section 41.43(d) says that if the property owner fails to deliver, before the date of the hearing, a rendition statement or property report required by Chapter 22 or a response to the chief appraiser's request for information under Section 22.07(c), the property owner has the burden of establishing the value of the property by a preponderance of the evidence presented at the hearing, and if the owner fails to meet that standard the protest shall be determined in favor of the appraisal district.
What does it cost to file a protest at the appraisal district?
Tax Code 41.41(d) says an appraisal district or the appraisal review board "may not require a property owner to pay a fee in connection with a protest filed by the owner with the board."
A separate provision, Tax Code 41.46(d), says the board shall deliver notice of the hearing by certified mail if the owner requests it in the notice of protest, and that the board may require the owner to pay the cost of postage.
Does protesting raise my taxes?
The sections this page reads do not say what a protest does to one owner's tax bill. The notice of appraised value states that the governing body of each taxing unit decides whether taxes on the property will increase, and the appraisal district only determines the value (Tax Code 25.19(b)(9)).
The Comptroller's protest page, in its advice on the hearing, says: "neither the ARB nor the appraisal district set your property taxes."
Can the appraisal review board raise my value?
Tax Code 41.47(c-2) says the board may not set the appraised value of a protested property above the value in the appraisal records the chief appraiser submitted under Section 25.22 or 25.23, except as requested and agreed to by the property owner, and the subsection does not apply if the action being protested is the cancellation, modification, or denial of an exemption or the determination that the property does not qualify for appraisal as provided by Subchapter C, D, E, or H, Chapter 23.
This page does not map every section that can change a value.
What if I just bought my home?
Tax Code 41.412(a) says a person who acquires property after January 1 and before the deadline for filing notice of the protest may pursue a protest under Subchapter C of Chapter 41 in the same manner as a property owner who owned the property on January 1. Section 41.412(b) says that if the ownership of the property changes while a protest is pending, the new owner may, on application to the appraisal review board, proceed with the protest in the same manner as the property owner who initiated it.
The homestead cap and market value page covers when the cap starts, including for an owner who acquires property after January 1.
Is it worth protesting property taxes in Texas?
The Tax Code does not say whether a protest is worth it for a particular owner. This section is fee arithmetic only.
Let R be the reduction in the owner's tax bill. A percentage fee is the percentage times R. A flat fee is the same whatever R is. The two are equal when R equals the flat fee divided by the percentage.
Doing it yourself has an appraisal district fee of $0 under Tax Code 41.41(d), plus postage if the owner requests certified mail and the board requires payment under Section 41.46(d).
| Percentage fee | Equals $140 when R is | Equals $180 when R is |
|---|---|---|
| 25% of R | $560 | $720 |
| 30% of R | $467 | $600 |
| 40% of R | $350 | $450 |
| 50% of R | $280 | $360 |
Texas Property Protest is a flat-fee protest service provided by The Ambrose Group. The price is $140 a year paid upfront, or $15 a month on a 12-month plan, which is $180 in total, and it renews each year. Monthly is a 12-month plan: cancel early and the months left on it are still due.
The percentages in the table are inputs. A company may measure its percentage on a basis other than the tax bill, and its own terms say which. The fee comparison lists what Houston companies charge, with sources, and the guide on whether you need a protest company covers who may represent an owner. Nobody can promise a reduction, including Texas Property Protest.
Sources
- Texas Tax Code. Chapter 1, chapter 22, chapter 23, chapter 25, chapter 41
- Texas Comptroller, Appraisal Protests and Appeals. comptroller.texas.gov
- Texas Comptroller, Form 50-132. Property Owner's Notice of Protest (PDF)
- HCAD, iFile and iSettle. hcad.org
Questions
Who decides a protest?
Tax Code 41.47(a) says the appraisal review board hearing a protest shall determine the protest and make its decision by written order.
What does the board's order state?
Tax Code 41.47(c) says that if the protest is of the determination of the appraised value of the owner's property, the board must state in the order the appraised value of the property. For real property, the order lists the value of the land and the value of any improvement to the land separately, as allocated by the chief appraiser, as shown in the appraisal records submitted under Section 25.22 or 25.23 and as finally determined by the board.
Can an owner present their own evidence?
Tax Code 23.01(g) says property owners representing themselves are entitled to offer an opinion of and present argument and evidence related to the market and appraised value or the inequality of appraisal of the owner's property. The protest evidence and comparables page covers evidence.
What does the protest form ask an owner to select?
Form 50-132, Section 3, "Reasons for Protest," says: "be sure to select all boxes that apply. Failure to select the box that corresponds to each reason for your protest may result in your inability to protest an issue that you want to pursue."
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.