TexasLast checked: October 28, 2026
How to read a Texas notice of appraised value
Tax Code 25.19(b) lists what the chief appraiser must include in a notice of appraised value for each of real and personal property, including the appraised value, the exemptions, a detailed explanation of the time and procedure for protesting, and the date and place the appraisal review board will begin hearing protests. The statute shows two texts of subsection (b), one effective until January 1, 2027 and one effective on that date. This page describes the rule, not any one notice.
This page describes what Tax Code 25.19 says a notice of appraised value must contain, including the two texts of subsection (b) and the items that differ between them. It describes the statute, not any one appraisal district's notice, and does not say what any value or tax will be. Who provides this service is on the about page. How pages are made is in the editorial policy. Last checked: October 28, 2026.
Who gets a notice of appraised value, and when?
Under Tax Code 25.19(a), the chief appraiser delivers a clear and understandable written notice of the appraised value to a property owner if any one of four conditions is met.
- The appraised value of the property is greater than it was in the preceding year.
- The appraised value of the property is greater than the value rendered by the property owner.
- The property was not on the appraisal roll in the preceding year.
- An exemption or partial exemption approved for the property for the preceding year was canceled or decreased for the current year.
The delivery date in subsection (a) is by April 1, or as soon after as practicable, if the property is a single-family residence that meets the conditions for an exemption under Tax Code 11.13, and by May 1, or as soon after as practicable, for any other property.
Subsection (g) provides for a written notice, on the same dates, to the owner of each property not included in a subsection (a) notice, if the property was reappraised in the current tax year, its ownership changed during the preceding year, or the owner or the owner's agent authorized under Tax Code 1.111 makes a written request for the notice.
Under subsection (h), a notice required by subsection (a) or (g) must be in the form of a letter.
Under subsection (e), the chief appraiser, with the approval of the appraisal district board of directors, may dispense with the subsection (a)(1) notice if the amount of increase in appraised value is 1,000 dollars or less.
Subsection (d) says that failure to receive a required notice does not affect the validity of the appraisal of the property, the imposition of any tax on the basis of the appraisal, the existence of any tax lien, the deadline for filing an application for a residence homestead exemption, or any proceeding instituted to collect the tax.
Under subsection (m), the chief appraiser may not deliver a corrected or amended notice of appraised value later than June 1 for property for which a person files a rendition statement or property report under Chapter 22, unless the purpose of the notice is to include omitted property or to correct a clerical error.
Under subsection (n), as soon as practicable after delivering a notice, the chief appraiser posts it on the appraisal district's website, if the district maintains one, as part of the appraisal record pertaining to the property.
What does the statute say a notice contains?
Under subsection (b), the chief appraiser separates real from personal property and includes in the notice for each of them the items listed in the first nine rows of the table.
Subsections (f), (j) and (l) add three more items to what the notice contains.
| Part of the notice | Where in 25.19 | What the section says |
|---|---|---|
| Taxing units | (b)(1) | A list of the taxing units in which the property is taxable. |
| Preceding year's appraised value | (b)(2) | The appraised value of the property in the preceding year. |
| Preceding year's taxable value | (b)(3) | The taxable value of the property in the preceding year for each taxing unit taxing the property. |
| Current appraised value and exemptions | (b)(4) | The appraised value of the property for the current year, the kind and amount of each exemption and partial exemption approved for the current year and the preceding year, and the amount of any exemption or partial exemption approved for the preceding year that was canceled or decreased for the current year. |
| Statement about local taxes | (b)(5) | A statement, in italic typeface, that the Texas Legislature does not set the amount of local taxes, that the property tax burden is decided by locally elected officials, and that inquiries about taxes go to those officials. |
| Time and procedure for protesting | (b)(6) | A detailed explanation of the time and procedure for protesting the value. |
| Hearing date and place | (b)(7) | The date and place the appraisal review board will begin hearing protests. |
| Informal conference | (b)(8) | An explanation of the availability and purpose of an informal conference with the appraisal office before a hearing on a protest. |
| Who decides taxes | (b)(9) | A brief explanation that the governing body of each taxing unit decides whether taxes on the property will increase and that the appraisal district only determines the value of the property. |
| Land and improvements | (f) | For real property, the market value of the land and the total market value of the structures and other improvements on the property, listed separately. |
| Protest form and instructions | (j) | A copy of a notice of protest form prescribed by the Comptroller under Tax Code 41.44(d), and instructions for completing and mailing the form to the appraisal review board and requesting a hearing on the protest. |
| Exemption explanations | (l) | A brief explanation of each total or partial exemption required or authorized by the Tax Code that is available to the five groups subsection (l) names. |
Why does subsection (b) appear twice in the statute?
The statute text on the Texas Legislature's site shows two versions of subsection (b), one labeled effective until January 1, 2027 and the other labeled effective on January 1, 2027.
Items (1) through (9) read the same in both versions. The version effective until January 1, 2027 has one more item, (4-a), which does not appear in the version effective on that date.
Item (4-a) is a statement of whether the property meets the conditions for the circuit breaker limitation on appraised value provided by Tax Code 23.231.
Subsection (g), the alternate notice, has the same pattern: the version effective until January 1, 2027 includes item (2-a), the same circuit breaker statement, and the version effective on that date does not.
The history notes at the end of the section list an amendment by Acts 2023, 88th Legislature, 2nd Called Session, Chapter 1 (S.B. 2), Section 4.05, effective January 1, 2027.
Subsection (o) separately requires a notice to the owner of real property other than a single-family residence that meets the conditions for an exemption under Tax Code 11.13 to include a prescribed statement about Tax Code 23.231, and it states that it expires December 31, 2027.
This page names the difference between the texts. It does not say which text applies to a particular notice.
Which values and exemptions does the notice list?
The notice lists the appraised value of the property in the preceding year and the taxable value of the property in the preceding year for each taxing unit taxing the property.
It lists the appraised value for the current year and the kind and amount of each exemption and partial exemption approved for the current year and for the preceding year.
If an exemption or partial exemption approved for the preceding year was canceled or decreased for the current year, the notice lists the amount canceled or decreased.
A notice delivered under subsection (g) lists the appraised value of the property in the preceding year, the appraised value for the current year, and the kind of each partial exemption approved for the current year.
Subsection (b-1) adds that, for real property, the notice states the difference, expressed as a percent increase or decrease, in the appraised value of the property for the current tax year as compared to the fifth tax year before the current tax year.
Subsection (b-1) follows the two versions of subsection (b) in the statute text and carries no version label of its own.
How the appraised value of a residence homestead can change from one year to the next is described on the Texas homestead cap page.
How are land and improvements shown?
Under subsection (f), in the notice of appraised value for real property, the chief appraiser lists separately the market value of the land and the total market value of the structures and other improvements on the property.
The relationship between the market value and the appraised value of a residence homestead is covered on the Texas homestead cap page.
What does the notice say about protesting?
Subsection (b)(6) requires a detailed explanation of the time and procedure for protesting the value, and subsection (b)(7) requires the date and place the appraisal review board will begin hearing protests.
Subsection (b)(8) requires an explanation of the availability and purpose of an informal conference with the appraisal office before a hearing on a protest.
The Comptroller's protests page says the notice of appraised value includes information on how to file a protest as well as an explanation of the availability of an informal conference with the appraisal district before the formal hearing of the appraisal review board.
Section 25.19 does not itself state a protest deadline. It requires the notice to explain the time and procedure for protesting.
The rules on protest deadlines are covered on the protest deadline page.
Under subsection (j), the chief appraiser includes with a notice required by subsection (a) or (g) a copy of a notice of protest form prescribed by the Comptroller under Tax Code 41.44(d), and instructions for completing and mailing the form to the appraisal review board and requesting a hearing on the protest.
The Comptroller's protest form is described on the Form 50-132 page.
Under subsection (i), delivering with the notice a copy of the pamphlet the Comptroller publishes under Tax Code 5.06, or a copy of the notice the chief appraiser publishes under Tax Code 41.70, is sufficient to comply with the requirement that the notice include the information in subsection (b)(6) or (g)(3).
Tax Code 41.70 says that on or after May 1, but not later than May 15, the chief appraiser publishes notice of the manner in which a protest may be brought, describing how to initiate a protest, the deadlines for filing a protest, and the manner in which an order of the appraisal review board may be appealed.
Under 41.70(b), the chief appraiser publishes that notice in a newspaper having general circulation in the county for which the appraisal district is established.
Subsection (b-3) applies only to an appraisal district described by Tax Code 6.41(b-2), and requires that district's notice of appraised value of property described by Tax Code 6.425(b) to state that the property owner has the right to have a protest relating to the property heard by a special panel of the appraisal review board.
Where does the notice show the school tax limit?
Under subsection (c), for the residence homestead of a person 65 or older or disabled that is subject to the limitation on a tax increase over the preceding year for school tax purposes, the chief appraiser indicates on the notice that the preceding year's taxes may not be increased.
The limit itself is described on the school tax limit page.
Under subsection (l), a notice required by subsection (a) includes, in addition to the subsection (b) information, a brief explanation of each total or partial exemption required or authorized by the Tax Code that is available to the following groups:
- A disabled veteran or the veteran's surviving spouse or child.
- An individual who is 65 or older or the individual's surviving spouse.
- An individual who is disabled or the individual's surviving spouse.
- The surviving spouse of a member of the armed services of the United States who is killed in action.
- The surviving spouse of a first responder who is killed or fatally injured in the line of duty.
Subsection (l-1) says a notice required by subsection (a) or (g) must include the notice required by Tax Code 26.04(e-2).
Which statements about who sets taxes must appear?
Subsection (b)(5) requires a statement in italic typeface that the Texas Legislature does not set the amount of local taxes.
The statement adds that the property tax burden is decided by locally elected officials and that all inquiries concerning taxes should be directed to those officials.
Subsection (b)(9) separately requires a brief explanation that the governing body of each taxing unit decides whether taxes on the property will increase, and that the appraisal district determines the value of the property.
Sources
- Texas Tax Code. Section 25.19, Notice of Appraised Value Section 41.70, Public Notice of Protest and Appeal Procedures Read: October 28, 2026.
- Texas Comptroller. Property tax protests Read: October 28, 2026.
Questions
What if no notice arrives?
The Comptroller's protests page says an owner may protest failure to receive a notice that the appraisal district or the appraisal review board was required to send, and that the protest must be filed before the delinquency date without allowing the property taxes to become delinquent.
Is the protest deadline printed in Tax Code 25.19?
Subsection (b)(6) requires the notice to contain a detailed explanation of the time and procedure for protesting the value, and the section does not state a deadline itself.
Does the notice show the school tax limit?
Under subsection (c), the chief appraiser indicates on the notice of a residence homestead that is subject to the school tax limit for a person 65 or older or disabled that the preceding year's taxes may not be increased.
Why do two texts of subsection (b) appear?
The Texas Legislature's statute text labels one version of subsection (b) as effective until January 1, 2027 and one as effective on that date, and the version effective until that date includes item (4-a), the circuit breaker statement.
Does this page say what a notice will show for a property?
No. It describes the text of the statute, not the content of any one notice, and it does not say what any value or tax will be.
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