Property Tax Notices & Appraisal Transparency
What the notices from your appraisal district and taxing units actually mean. Texas property owners receive several documents during the property-tax year — learn which office sent each notice, what it controls, and when you still have time to act.
One Property Tax Bill, Three Separate Decisions
Your annual property-tax bill is the product of three different local decisions made by three different offices. Understanding which office does what tells you where to direct a question, a protest, or a comment.
County Appraisal District
Determines property value, maintains appraisal records, processes exemptions, and administers property-value protests.
Local Taxing Units
Cities, counties, school districts, hospital districts, and other local entities adopt budgets and set tax rates.
Tax Assessor-Collector
Calculates, sends, collects, and records payment of the final property-tax bill.
- The appraisal district does not set the tax rate.
- The Appraisal Review Board does not change tax rates.
- Local taxing units do not determine the appraised value.
- Texas does not impose a state property tax — property taxes are local.
The Annual Property-Tax Timeline
- January 1General property valuation date — most property is appraised at its value on this date.
- SpringNotice of Appraised Value delivered by the appraisal district.
- May 15 — or the later applicable dateOrdinary protest deadline (generally May 15 or the 30th day after the notice was delivered, whichever is later).
- Late spring & summerInformal meetings with the appraisal district and Appraisal Review Board hearings.
- August & SeptemberEstimated-tax notices, proposed tax rates, and public hearings by taxing units.
- Usually OctoberProperty-tax bills issued after values are certified and rates are adopted.
- January 31Ordinary final day to pay without delinquency.
- February 1Ordinary delinquency date — penalties and interest generally begin.
The Notice of Appraised Value
The county appraisal district sends the Notice of Appraised Value, generally in the spring. It shows how the district appraised your property for the current tax year — including market value, appraised value, taxable value, listed exemptions, and the deadline to protest.
It is not your tax bill. No tax rate has been adopted yet when this notice arrives. What it controls is the value side of the equation — and the protest clock.
Homeowner Checklist — Review These Items Immediately
- Owner information
- Mailing address
- Property address
- Legal description
- Acreage
- Building size
- Property condition
- Improvements
- Homestead exemption
- Other exemptions
- Agricultural or special appraisal
- Market value
- Appraised value
- Taxable value
- Protest deadline
Property-Value Protests
A property owner may protest issues such as:
- Market value
- Unequal appraisal
- Exemption denial or cancellation
- Incorrect property records
- Incorrect ownership
- Incorrect acreage or improvement information
- Denial of agricultural or another special appraisal
- Inclusion of property that should not be on the appraisal roll
- Failure to provide a required notice
The protest is filed with the Appraisal Review Board (ARB) for the county. Many appraisal districts offer online protest systems that let owners file, upload evidence, and sometimes settle informally without a hearing. The Comptroller’s Property Owner’s Notice of Protest — Form 50-132 (external PDF, opens in a new tab) is the standard statewide protest form.
Evidence That Often Helps
Photographs, repair estimates, inspection reports, surveys, independent appraisals, comparable-property information, closing documents, and documentation of incorrect square footage or improvements.
See also the Comptroller’s overview of property tax protests and appeals .
Appraisal Review Board Transparency
Appraisal districts must maintain searchable information concerning ARB protest hearings. Depending on the district’s system, owners may be able to review:
- Hearing date and time
- Property account or category information
- The appraisal district’s value
- The property owner’s asserted value
- The ARB’s determination
- The ARB members attending the hearing
Prior protest outcomes may provide useful context about how similar disputes were resolved — but they do not guarantee the same result for another property.
The Notice of Estimated Taxes
Later in the year — typically August — property owners receive a notice about estimated taxes. This is not the same document as the spring Notice of Appraised Value, and it is not the final tax bill.
Its job is to direct you to your county’s Truth-in-Taxation database, where you can see how each taxing unit’s proposed rates would affect your estimated taxes, when the public hearings are, and how to comment before rates are adopted.
The Truth-in-Taxation Database
Your county’s Truth-in-Taxation database may show, for your specific property:
- Market value
- Taxable value
- The taxing units affecting the property
- The no-new-revenue tax rate
- The voter-approval tax rate
- Each proposed tax rate
- Estimated taxes under different rates
- Public-hearing dates
- Budget information
- Taxing-unit contact information
- A way to submit comments
The database is especially useful for figuring out why a bill might go up. A possible increase could be caused by higher value, a change in exemptions, a higher proposed tax rate, debt-service taxes, a new taxing unit — or several smaller changes from multiple taxing units at once. The database lets you see each piece separately.
Comptroller Truth-in-Taxation Overview Database Requirements Notice Requirements
Two Tax Rates Worth Understanding
No-New-Revenue Tax Rate
A comparison rate intended to generate approximately the same revenue from property taxed in both the current and prior years. It is a benchmark for evaluating a proposed rate — it does not guarantee that every property owner’s bill will remain the same.
Voter-Approval Tax Rate
A calculated threshold used to determine when voter approval may be required before a taxing unit adopts a rate. School districts, special taxing units, water districts, and other entities may follow different calculations or procedures.
Public Hearings and Voter Approval
Property owners can participate before tax rates are adopted:
- Review proposed budget notices and proposed tax-rate notices.
- Attend public meetings and public hearings.
- Submit written comments through the Truth-in-Taxation database or directly to the taxing unit.
- Contact elected officials of the taxing unit.
- Vote in voter-approval elections when one is legally required.
Local Government Bond, Tax, and Project Transparency
Texas also maintains a Local Government Bond, Tax, and Project Transparency Database, which can include information related to bond elections, voter-approval tax-rate elections, school-district maintenance-and-operation elections, bond amounts, election results, projects funded by bonds, debt-service tax-rate projections, and accounting for bond proceeds.
Explore Local Bond and Tax Information HB 103 Database Search
The Final Property-Tax Bill
Bills are commonly issued in October, after values are certified and tax rates are adopted, and are sent by the tax assessor-collector or the office that collects for your taxing units. The bill may show your taxable value, each taxing unit, each adopted tax rate, the amount owed to each unit, the total due, payment instructions, and delinquency information.
- Taxes are generally due upon receipt.
- January 31 is ordinarily the final day to pay without delinquency.
- Unpaid taxes ordinarily become delinquent February 1, when penalties and interest generally begin.
- A later deadline may apply when a bill is issued late.
See the Comptroller’s pages on property tax bills , paying property taxes , and property tax law deadlines .
What Should I Do With This Notice?
The notice concerns value or exemptions
Contact the county appraisal district. Value, exemptions, special appraisal, and record corrections all run through the district — and through a protest to the ARB if you disagree with the district’s answer.
The notice concerns a protest or ARB hearing
Review the hearing date, evidence procedures, appearance options, and all instructions immediately. Missing a hearing date or an evidence deadline can forfeit the protest.
The notice concerns a proposed rate or budget
Review the Truth-in-Taxation website and contact the governing body of the taxing unit that proposed the rate. The appraisal district cannot help with rates.
The document is the final tax bill
Contact the tax assessor-collector and verify the taxable value, exemptions, balance, and payment deadline shown on the bill.
The notice appears incorrect
Contact the office that issued it and keep copies of all correspondence, including dates, names, and any confirmation numbers.
Frequently Asked Questions
Does the appraisal district set my property-tax rate?
No. The appraisal district determines value and administers exemptions and protests. Tax rates are adopted by your local taxing units — cities, counties, school districts, and others.
Is the amount on my appraisal notice my final tax bill?
No. The Notice of Appraised Value shows values and exemptions before any tax rate is adopted. The final bill arrives later, usually in October, from the tax assessor-collector.
Is the 3.5% rule a cap on my appraisal?
No. It relates to how certain taxing units calculate the voter-approval tax rate. It does not cap an individual property’s appraisal or tax bill.
Can I protest simply because my tax bill is too high?
Protests address the appraisal side — value, unequal appraisal, exemptions, and record errors. Concerns that the rate is too high belong at the taxing unit’s public hearings and elections, not the ARB.
Who should I contact about a proposed tax rate?
The governing body of the taxing unit proposing the rate. The Truth-in-Taxation database lists each unit’s contacts, hearing dates, and a way to comment.
Can I review prior ARB protest outcomes?
Often, yes. Appraisal districts must maintain searchable ARB protest-hearing information. Prior outcomes provide context but do not guarantee the same result for another property.
What happens if I never received my tax bill?
Failure to receive a bill generally does not eliminate the tax or prevent penalties and interest. Contact your tax office if a bill has not arrived by late fall.
Does filing a protest stop the taxing units from adopting their rates?
No. The protest process and the rate-adoption process run separately. Taxing units adopt rates on their own schedule regardless of individual protests.
Can an ARB reduce a tax rate?
No. The ARB decides appraisal protests — value, exemptions, and records. It has no authority over tax rates.
Where can I find my county’s property-tax portals?
Use the Texas by County map on this site — it lists the appraisal district, tax assessor-collector, property search, homestead forms, deadlines, and county clerk contacts for all 254 counties.
County-Specific Resources
Every notice on this page comes from a county office. Our Texas by County map links each county’s appraisal district, property search, tax assessor-collector, homestead exemption forms, filing deadlines, taxing-unit information, and county clerk records.
Related Guides on Texas Homestead Law
- How Homestead Exemptions Reduce Taxable Value
- Find Texas Property Records
- Heirs, Probate & Family Land — including inherited homes and exemptions
- Texas by County — Interactive County Resource Map
This page provides general educational information about the Texas property-tax system. It is not legal, tax, financial, or appraisal advice. Requirements and deadlines may depend on the property, taxing unit, notice, and local procedure. Confirm the deadline printed on your notice and consult the appropriate appraisal district, Appraisal Review Board, tax assessor-collector, taxing unit, or qualified professional regarding a specific property.