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Guides · Updated July 29, 2026

Texas commercial property tax, explained.

Plain-English guides to how Texas assesses commercial property, how the unequal-appraisal (equity) test in Tax Code §41.43(b)(3) works, and how owners file their own protests. Information, not advice — and when you’re ready to check a real parcel, the free estimator is on the homepage.

01

How the Texas unequal-appraisal (equity) protest works

The median-of-comparables test in Tax Code §41.43(b)(3), in plain English — and why it needs no sale prices at all.

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02

How to protest commercial property tax in Texas — the self-file process

Notice → protest filing (§41.44 deadline) → informal review → ARB hearing → evidence. The whole self-file timeline, step by step.

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03

Is my commercial property over-assessed? The screening signals

The one number to check — assessed $/SF against comparable properties — with a fully worked illustrative example.

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04

Income vs. sales comparison vs. cost approach — how appraisal districts value commercial property

How appraisal districts actually set commercial values — cost, sales comparison, and income — and where the equity test fits.

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County data · Updated July 29, 2026