Guide · Updated July 29, 2026
How to protest commercial property tax in Texas — the self-file process
Texas law gives every property owner the right to protest their own assessment and argue it themselves — no consultant, no law firm, no percentage of the savings. This guide describes how that process works for a commercial parcel, from the appraisal notice to the review-board hearing. It is information about the process; you act for yourself at every step.
The season at a glance
Texas commercial protest timeline
| Stage | When | What happens |
|---|---|---|
| Notice of appraised value | Spring — most districts mail notices well before the filing deadline | The appraisal district states its value for your property as of January 1. Check the assessed value and the implied $/SF against comparable properties before the deadline clock runs. |
| File the Notice of Protest (Form 50-132) | By May 15, or within 30 days after your notice was delivered — whichever is later (Tex. Tax Code §41.44) | You file the Comptroller's Form 50-132 with your county's Appraisal Review Board — online through the district's owner portal where offered, or by mail to the address on your notice. For the equity ground, check “Value is unequal compared with other properties.” |
| Informal review | After filing, before your hearing date | A district appraiser reviews your evidence — many districts do this online or in person. Agreements here end the protest early; if there is no agreement, the protest proceeds to the ARB. |
| ARB hearing | Scheduled by the ARB; typically early summer | You present your evidence to a citizen panel and the district presents its own. On the unequal-appraisal ground, the district must establish your value is at or below the median of comparable properties, appropriately adjusted (§41.43(b)(3)). |
| ARB order | After the hearing | The board issues a written determination of value. Owners who disagree have further review routes (judicial appeal under Chapter 42, or binding arbitration where eligible) — deadlines apply, so read the order and consult a licensed professional if you consider them. |
Deadlines and portal details vary by county and by year — the date on your own notice controls. Verify every date with your appraisal district.
Step 1 — read the notice, then check the number
The notice of appraised value states what the district thinks your property was worth on January 1. The screening question is simple: divide the assessed value by the building area and ask whether that $/SF lines up with comparable properties of the same class and submarket on the same public roll. Our guide to over-assessment screening signals walks through that check with a worked example, and the free estimator runs the same shape on your numbers in about a minute.
Step 2 — file the protest before the §41.44 deadline
The protest itself is one form: the Comptroller’s Form 50-132, Notice of Protest, filed with the Appraisal Review Board for your county by May 15 or within 30 days after your notice was delivered, whichever is later (Tex. Tax Code §41.44). The form asks you to select the grounds. “Value is unequal compared with other properties” is the equity ground; owners may check every ground that applies. Filing is free, and most large districts accept it through an owner e-protest portal as well as by mail.
Step 3 — the informal review
Before the formal hearing, districts typically offer an informal review with a staff appraiser. This is where clear, checkable evidence earns its keep: a comparable grid with every adjustment shown, a median study the appraiser can re-run, and a specific requested value. If the appraiser agrees, the protest settles there; if not, nothing is lost — the same evidence goes to the hearing.
Step 4 — the ARB hearing and the evidence that fits it
The Appraisal Review Board is a panel of citizens, not district employees. Hearings are short, so the evidence has to speak quickly. For the unequal-appraisal ground, the load-bearing pages are the comparable grid (each comparable’s assessed value, size, age, unit value, and adjustments), the median of the adjusted unit values, the written §41.43(b)(3) argument, and the requested value the median implies. The mechanics of that test are covered in how the unequal-appraisal (equity) protest works.
You act for yourself — at every step
Everything above is something the owner does: the owner signs the form, the owner files it, the owner speaks at the informal review and the hearing. Corriden is software — it computes evidence from public data and hands it to you; it never files, signs, negotiates, or appears before any appraisal district or review board, and it is never anyone’s designated agent. Owners who prefer representation hire their own licensed property-tax consultant or attorney directly.
Questions owners ask
When is the Texas protest deadline?
Under Tex. Tax Code §41.44, the notice of protest is generally due by May 15 or within 30 days after your notice of appraised value was delivered, whichever is later. The date printed on your own notice controls — verify it with your county's appraisal district.
Which form do I file, and which box do I check?
The Comptroller's Form 50-132, Notice of Protest, filed with the Appraisal Review Board for your county. For the equity ground, check “Value is unequal compared with other properties.” Many owners check the market-value ground as well — the form lets you select every ground that applies.
Can I really protest without hiring a consultant or lawyer?
Yes. Texas law lets property owners file and argue their own protests, and thousands do it every season. An owner can also designate a licensed property-tax consultant or attorney of their own choosing — that is entirely the owner's decision.
What happens at the informal review?
After you file, most districts offer an informal meeting (in person or through an online portal) with a district appraiser before the ARB hearing. You walk through your evidence; the appraiser can agree to a value change on the spot. Many protests resolve at this stage without a hearing.
Can the ARB raise my value instead of lowering it?
In principle Texas law allows an ARB to set a higher value, though that outcome is uncommon — and an owner can withdraw a protest before the hearing. That is exactly why owners screen the numbers first and file when the comparable-median math is on their side.
Check a real parcel.
The free estimator on the homepage runs the same $/SF-versus-comparables shape on your numbers — an illustrative, informational estimate, in about a minute.
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