Your appraisal deserves
a second look.

How Texas property taxes fit together

Several organizations touch your property tax bill, and they do different jobs. The Appraisal District values property and administers exemptions. The ARB resolves appraisal disputes. Local taxing entities, including school districts, cities, counties and special districts, adopt their tax rates. The tax office bills and collects for the entities it serves. Texas does not impose a state property tax. Texas property tax system

The Appraisal District estimates what your property would sell for as of January 1. That is its market value. An applicable appraisal limitation can produce a lower net appraised value. Exemptions then reduce the amount subject to each entity’s tax, producing taxable value. Different exemptions can mean different taxable values for the same home. Understanding the values on your notice

A simplified example for one taxing entity

This example is arithmetic, not a statement of current exemption amounts or tax rates. Actual bills may also involve tax ceilings and other adjustments.

A protest can address the value or another protestable Appraisal District decision. It does not change the tax rate. Concerns about budgets and rates belong in the taxing entities’ public budget and rate-setting process. Your spring appraisal notice is not your fall tax bill. Who handles property tax questions

Why protesting belongs in your annual routine

Do not let the cap make the decision for you. Review your appraisal every year and protest when the evidence supports a lower value, unequal appraisal or another correctable issue. Hiring someone to handle that review is a perfectly reasonable way to do it.

A value can deserve a challenge even if it went down from last year. The useful question is whether this year’s value is supported. A smaller overstatement is still worth examining.

Mass appraisal applies common methods across many homes. Your property may have a condition problem, an incorrect characteristic or an unusual site that a broad model does not fully capture. That is a reason to check the work, not proof that all model values are inflated. The District’s own report describes using neighborhood analysis, property characteristics and market calibration. 2026 Mass Appraisal Report

What the homestead cap actually does

For a qualifying residence homestead with an active limitation, the capped appraised value generally cannot exceed the lower of current market value or last year’s appraised value plus 10%, plus the market value of qualifying new improvements. The limitation generally starts the year after the owner qualifies. Ordinary repairs and maintenance are not new improvements for this rule. The 10% restriction applies to appraised value, not to market value or the final tax bill. Comptroller explanation of the homestead limitation

The cap limits how fast appraised value can rise. It does not independently verify the starting value. That is why annual review matters.

Three outcomes that look similar but are not

Assume last year’s capped appraised value was $500,000, the cap remains active, and there are no new improvements. This year’s cap ceiling is $550,000. All amounts below are before exemptions.

These are worked examples applying the cap rule. Next year’s actual appraised value also depends on that year’s market value, continued eligibility and any qualifying new improvements.

In the middle row, the $80,000 market-value reduction produces no current appraised-value reduction and does not lower next year’s cap base. Calling $80,000 multiplied by a tax rate “tax savings” would be misleading.

In the last row, the supported market value falls below the cap. That reduces this year’s appraised value by $20,000 and lowers the starting point used for next year’s ceiling. If that entire $20,000 also reduced taxable value across entities with a combined 2% rate, the illustrative current tax savings would be $400.

What if the market is falling

Suppose market value falls from $700,000 to $620,000 while the prior capped appraised value was $500,000. This year’s appraised value can still rise to $550,000. The market went down, but the cap was still catching up.

A reduction that stays above the cap can still correct an unsupported market value or property record. But it does not guarantee future savings. Next year brings another valuation, and the ARB’s decision applies to the year under protest. Annual scope of ARB decisions

Our recommendation: Make annual review routine. Use a protest to pursue a supportable result. Judge the outcome using market value, appraised value, taxable value and fees separately. The cap is useful. It is not a substitute for reading the notice.

The Travis County calendar

Sources: Travis protest filing, Local ARB season, Exemption application deadlines, Texas property tax calendar.

The protest deadline and evidence preparation are separate tasks. Do not wait for an agent, a realtor’s report or an open records response before protecting the filing deadline. A phone call asking about your value is not a substitute for filing a protest. Filing and informal review

If you miss a deadline, act promptly. Late protests and correction procedures have specific conditions. They are not a general extension available to everyone. Ask the District about the procedure that fits your situation and seek qualified advice for a disputed deadline. Late-filed protests

Choosing between an agent and DIY

An agent can save you research time, manage filings and represent you in the protest process. DIY gives you direct control of the evidence and decisions. Either approach can work. Consider your available time, comfort presenting evidence, property complexity and the contract’s cost.

An unusual property, substantial value dispute or possible appeal may justify professional help. A clear factual error or a straightforward set of comparable homes may be manageable yourself. You can also do much of the property research and give it to your agent.

Ask who will actually handle the work. Where applicable, verify the consultant’s TDLR license or the attorney’s professional standing. Different professions have different licensing rules and exemptions; a missing property tax consultant license alone does not settle whether a person is authorized to practice. Texas property tax consultant regulation

Understand the fee before the result arrives

Read for a percentage of savings, a flat fee, a minimum charge, or a combination. Ask what the contract means by “savings,” which tax rate it uses, how it treats exemptions and caps, and whether the amount is reconciled to the final bill. Treat the examples below as fictional contract comparisons, not market pricing.

Assume a $50,000 reduction in market value. Where stated, it also reduces taxable value by $50,000 across all entities. Use an illustrative combined rate of 2%.

A fee for work that does not reduce the current bill is not automatically improper. The issue is whether you understand the agreement and value the service. A flat fee can be payable even with no reduction. Future savings should not be treated as money already saved.

Questions to ask an agent

You do not need to interrogate anyone. Ask for clear answers before signing, and keep them with the agreement.

1. What do you handle? Filing, informal review, ARB hearing, exemptions, record corrections and post-ARB appeals may have different scopes and charges.
2. How do you define savings? Ask for a worked example using your actual homestead cap and exemptions, including a reduction that remains above the cap.
3. Which rate do you use? Is the fee based on last year’s rate, an estimate or the final current-year rate? Is there a true-up?
4. What can I owe with no tax reduction? Ask about minimums, retainers, subscriptions, flat fees and administrative expenses.
5. Who reviews my property and appears for me? Ask how your photos, repair estimates and unusual property features enter the analysis.
6. Will you evaluate market value and unequal appraisal? Ask what evidence will support each applicable ground.
7. Can you accept an offer without asking me? Understand settlement authority and how quickly you must respond.
8. What will I receive afterward? Request the submitted evidence, any settlement, the final order, a fee calculation and a clear explanation of actual versus estimated tax savings.
9. Does the agreement renew? Check cancellation dates, notice requirements and future-year commitments.
10. How do I change representatives? Ask separately about ending the service agreement and revoking the District’s agent appointment. Completing one may not complete the other.

Use the District’s current agent appointment form when authorizing representation. Review its scope and notice-delivery choices before signing. Appointment of Agent form

Evaluate your agent on your case. Ask whether the evidence was property-specific, both relevant grounds were considered, and decisions were explained. A neighborhood’s average reduction or an agent’s raw success percentage does not prove what should have happened to your home. Different starting values, caps and property conditions can produce very different outcomes.

Start a DIY protest with a clear question

The two common value arguments answer different questions:

Market value: What would this property reasonably have sold for as of January 1? Relevant closed sales, your own recent arm’s-length purchase and documented property condition can help answer it.

Unequal appraisal: Is this property appraised higher than a reasonable set of comparable properties after appropriate adjustments? This concerns appraisal comparisons, not just sales prices. A neighbor’s lower tax bill is not enough because exemptions and caps differ. Comptroller taxpayer guidance

When appropriate, identify both grounds on the protest. Include any separate issue, such as a denied exemption, that you intend to raise. Be truthful and specific. Filing preserves the opportunity to present your case; it does not establish the result.

Your first research session

• Save the notice, the current property record and last year’s final record. Record the tax year and download date.
• Check living area, lot size, construction class, year built, condition, separate structures, pools and other features. A garage or porch should not quietly become living area.
• Check exemptions and whether the cap is active. New owners should verify their own eligibility and timing rather than assume the seller’s treatment continues.
• Write down the two or three strongest issues you can document.
• File through an authorized channel and retain confirmation. Travis offers an online portal, mail and in-person delivery. Local filing instructions

Construction class describes building quality; condition describes how well the structure has held up. “Older” does not automatically mean “lower class.” Compare the actual record with the District’s published descriptions. Residential class and condition guidelines

Pick a supportable requested value. Do not start with your preferred tax bill and reverse-engineer a house value. If sales support one figure and adjusted appraisal comparisons support another, label the two analyses and explain each. Averaging incompatible methods can hide the argument you need to make.

Evidence that helps and arguments that usually do not

Your strongest evidence connects a verifiable fact to the property’s value or the protested issue. The hearing is short. Make that connection easy to follow.

Correct a factual error. Pair the District’s entry with a survey, plan, measurement or dated photograph. Explain the correction you request and how the error affects the analysis.

Document a condition problem. Show where it is, when it existed and why a buyer would care. Combine dated photographs with a qualified inspection, engineer’s report or itemized repair estimate when available. A crack without context is a photograph of a crack.

Use a recent purchase carefully. A closing statement and contract can support an arm’s-length sale, with context for concessions, included personal property, unusual terms and changes since the sale. Redact unrelated account and identity information.

Support comparisons. Include addresses or property IDs, sources, dates, physical characteristics, the selection criteria and your adjustments. Let someone reproduce your arithmetic.

The Comptroller identifies photographs, repair records, sale documentation, surveys and engineering information among potentially useful evidence. The ARB cannot set your value according to your personal financial hardship or your dissatisfaction with tax rates. Preparing an ARB case

Improve the argument

• “My taxes are unaffordable.” → For a value case, show why the appraisal is wrong. Separately ask the tax office about payment relief and check exemptions.
• “My neighbor pays less.” → Compare similar homes’ appraisal values before owner-specific caps and exemptions, with adjustments.
• “The whole market is down.” → Connect local transactions and timing to your home’s January 1 value.
• “An online estimate is lower.” → Identify the underlying comparable properties and whether their characteristics are accurate.
• “My kitchen is dated.” → Document the difference from the renovated homes used as comparisons and support its market effect.

Repairs are evidence rather than automatic deductions

A $30,000 repair estimate does not automatically produce a $30,000 value reduction. The District may already have allowed for condition, the scope may include upgrades, or buyers may react differently from the repair cost. Explain the effect and avoid counting the same problem again in a condition adjustment.

Focus on conditions present on January 1. Later photographs can document an earlier condition if you explain the connection. Damage that first occurred later may involve a separate remedy rather than changing the January 1 facts.

Getting useful sales information

Start with the District’s evidence for your protest. You can also ask the realtor who helped you buy your home, a realtor you know, or a local broker whether they can prepare a comparable market analysis for your property tax review.

Ask for a report that supports your property and tax year, not a download of every sale in the ZIP code. Request closed sales near the valuation date, relevant property details, concessions if available, and permission to use the supplied material in your protest.

A request you can send

“I’m reviewing my [year] property appraisal for [address]. Could you help me identify a small set of comparable closed sales relevant to its January 1 value? Homes with similar location, size, age, construction quality, condition and lot characteristics would be most useful. If possible, please include closing dates, sale prices, concessions and notes about renovations or unusual features. Please let me know any fee, required agreement, and what your brokerage and MLS rules allow me to submit to the Appraisal District or ARB.”

The realtor should confirm permitted use under current brokerage and MLS rules. Knowing a realtor, being a former client or signing a generic authorization does not by itself establish permission to redistribute MLS material. The local MLS restricts public display of sold prices, and listing photographs have separate rights. Local MLS compliance guidance, Photograph permissions

Keep private reports within their permitted use. Do not post the report publicly or upload it for publication on ParcelSavvy merely because you received it for a protest. Ask the provider how permitted hearing submission interacts with record retention or confidentiality.

If you cannot obtain MLS data: Use the District evidence request, your own transaction records and public appraisal records for an unequal-appraisal analysis. Public asking prices can provide context, but do not label an asking price as a closed sale. A listing tells you what someone hoped to receive; a verified closing tells you what the transaction actually produced.

Choosing good comparable sales

A good comparable resembles the home a buyer would consider as an alternative to yours. The closest house is not always the best match, and the cheapest one is not automatically the right one.

Start with a manageable group, such as three to five strong sales. That is a practical starting point, not a legal minimum or maximum. Expand the geography or time period when needed and explain why.

Look for similarity in:

• Location and market appeal, including school assignment, traffic, views and access.
• Living area, layout, construction quality, effective age and renovation level.
• Lot size and usable area, slope, drainage, easements and other site limitations.
• Pools, separate dwellings, guesthouses and other material buildings and features.
• Sale timing and terms, including whether the transaction reflects ordinary market behavior.

These selection principles are consistent with the District’s neighborhood analysis, which considers location, size, age, quality, condition and market sales. 2026 residential appraisal methods

Write your selection rule before choosing your favorites. For example: “Detached homes in the same market area, similar quality and age, roughly comparable size, with verified sales close to January 1.” Then explain departures. Include a less favorable sale if it is genuinely comparable and address it honestly.

Price per square foot is a screening tool

Sale price divided by living area includes the value of the whole property in the numerator. A large lot, a second dwelling or a pool can distort the apparent price of the main house’s space. Smaller homes can also sell for more per square foot than larger homes.

Use price per square foot to spot questions. Do not multiply the lowest number in the neighborhood by your living area and treat the result as a completed valuation.

Keep an honest comparison sheet

For each sale, record the address, property ID, closing date, verified price, source, living area, lot size, quality, age, condition, major features and known limitations. Mark missing information as unknown. A blank adjustment should never silently mean the properties are identical.

Understanding the District’s adjustments

An adjustment asks what a comparable might have sold for if it were more like your property. In a sales comparison, adjust the comparable toward the subject home: a superior feature generally calls for a subtraction; an inferior feature generally calls for an addition. Timing and transaction terms may require separate treatment. Adjustment amounts should reflect market evidence, not an unsupported rule of thumb. General appraisal guidance on adjustments explains this principle; it is lending guidance, not a separate set of Travis ARB rules.

A worked example

Assume a comparable sold for $650,000. Every adjustment below is hypothetical and would need market support in a real case.

The example indicates $620,000 for the subject based on this one adjusted sale. It does not establish a value by itself. Compare the other reliable indications and explain why some deserve more weight.

How this connects to Travis County

The District’s 2026 report describes one residential method that starts with estimated rebuilding costs for the home, other buildings and features. It reduces those costs for age and condition, applies a neighborhood market factor, then adds land value. Here, rebuilding cost after depreciation means the District’s cost estimate after allowing for age and condition, before the neighborhood factor is applied. It is separate from land value and from the final appraised value of the home and features. The report also describes an automated sales-comparison model in selected areas that uses the median adjusted sale indication. A property’s notice and its protest sales grid can therefore involve different analytical steps. Ask which method produced your value. 2026 Mass Appraisal Report

For each material adjustment, ask: What property difference does it address? What data supports the amount? Is it already counted elsewhere? Is the direction correct? Are you using the same year and the same definitions?

Do not replace a living-area adjustment with the home’s total sale price per square foot. Land, main dwelling, separate dwelling and amenities must be handled consistently. Identify separate structures from the underlying records instead of assuming that every nonliving-area feature is another dwelling.

A neighborhood factor is a reason to ask for support. Request the applicable factor and the sales or analysis behind it. A large change is not, by itself, proof of error. Your case becomes stronger when you connect the factor or its inputs to evidence about your particular home.

Use the informal review to learn and resolve

Travis currently offers one informal meeting per property, by phone or video. File the protest and ensure your evidence has been recorded first. The portal supports scheduling and evidence exchange. The District says an offer should generally follow within 10 business days after the discussion; check your actual messages and deadlines. An unresolved protest can proceed to the ARB. Current informal process

Prepare as though this is your best opportunity to resolve the issue. You may not need a formal hearing if the evidence supports an acceptable agreement.

A useful agenda

1. State the requested value and the two strongest reasons.
2. Confirm that the appraiser has the same property facts and evidence you do.
3. Ask which sales, equity comparisons and model inputs support the District’s position.
4. Work through the largest differences or adjustments.
5. Ask what additional evidence would change the conclusion.
6. Confirm the next step and save the written offer.

Good questions include: “Why is that renovated home a strong match?” “Where is the adjustment for its separate dwelling?” “Which sale dates support this time factor?” “Does this proposed market reduction change my net appraised value?”

Keep notes identifying each answer and its source. You are testing the explanation, not trying to win an argument about whether the appraiser is a good person.

Evaluate an offer before accepting it

Check the proposed market value, the effect of your cap and exemptions, unresolved record errors, and any agent fee. Ask whether the agreement resolves all protest grounds and ends your ability to pursue the disputed issues that year. Do not assume you can accept an offer now and ask the ARB for more later. Written settlements can foreclose further review. Settlement and arbitration eligibility

If you decline, keep preparing and monitor the hearing notice. An informal offer is not a guarantee of the ARB’s result.

Request evidence through the right channel

There are two useful routes. Your protest evidence request concerns the case against your property. A public information request can seek broader existing records, such as model schedules. One should not delay the other or your filing deadline.

First request your protest evidence

Make an explicit written evidence request early and save proof. Requested District information generally must be delivered at least 14 days before the hearing for the District to use it. Raise late disclosure promptly and request the applicable remedy; it does not automatically reduce your value. Travis hearing procedures

Suggested request: “I am the owner of [address and property ID], with a protest pending for [year]. Under Texas Tax Code Section 41.461, please provide the information you intend to introduce at my hearing, including the comparable sales and appraisal grids, property characteristics and adjustment information. Under Government Code Section 552.149(b), I also request the information considered but not planned for introduction and relevant comparable sales from a reasonable number of transactions. Please identify the applicable access and confidentiality requirements. My hearing is [date, if known]. Please confirm how and when the records will be delivered.”

Then request specific broader records if needed

The Texas Public Information Act covers existing records. It does not require the District to create a new analysis, answer an appraisal questionnaire or do legal research for you. Check published records first and use the District’s designated request channel. Attorney General request guidance, District public records and request portal

Suggested request: “Please provide existing records for tax year [year] and neighborhood or market area [code] showing the residential market adjustment factors applied, their effective versions, supporting ratio-study summaries, applicable land schedules, and definitions of the class, condition and depreciation codes used for property [ID]. Electronic copies in their existing format are preferred. This request seeks existing records, not a new analysis. Please identify withheld material and its legal basis, release reasonably separable non-exempt material, and provide an estimate before incurring charges above $25.”

Keep the scope narrow. Start with one year and one neighborhood unless a broader comparison is necessary. Respond promptly to clarification or cost-estimate messages.

Confidential sales records need special care

Some privately supplied sales data is excepted from general public disclosure. Section 552.149(b) gives an owner or agent access to specified evidence and relevant sales for the protest, but the information remains confidential and cannot be disclosed to unauthorized people. Access for your case is not permission to publish a neighborhood sales database. 2026 Public Information Act Handbook, section 552.149

Public records must be produced promptly, but “10 business days” is not a universal promise that every record will arrive by then. Availability notices, exceptions and review procedures can affect timing. An outstanding request does not extend your protest or appeal deadline. Public Information Act timing

After the ARB decision

Save the order, evidence and delivery record immediately. Check that the property record reflects the result, then review the eventual tax bill and any agent invoice. If an escrow account pays your taxes, ask the servicer when an updated bill or refund will affect its analysis.

If you disagree with the order, different appeal routes have different requirements. These are alternatives to evaluate, not steps everyone must take in sequence.

For regular binding arbitration, the current general value threshold is $5 million for non-homestead property; a qualifying residence homestead has no value ceiling. The deposit depends on the case. A qualifying award nearer the owner’s stated value than the ARB value can return the deposit less a $50 administrative fee. Do not assume every reduction returns the deposit. Regular binding arbitration

Court appeals generally require a petition within 60 days and compliance with tax-payment rules. The SOAH route has a 30-day notice deadline and a $1,500 deposit due within 90 days, where eligible. Get case-specific advice before choosing a route. Court and SOAH appeals

A procedural complaint is different. Limited binding arbitration addresses specified procedural failures, including certain evidence-access issues. It has separate notice and filing deadlines that can arise before the value appeal window. For example, the Comptroller describes a five-business-day notice requirement for an alleged violation and an 11-to-30-day filing window after delivery of that notice. Read the complete requirements promptly. Limited binding arbitration

An appeal is not a general payment holiday. Verify and satisfy the applicable payment requirements before delinquency. Ask a qualified Texas property tax attorney about a disputed deadline, settlement, payment condition or court appeal.

Keep an annual property file

Future you will appreciate a folder that is more specific than “tax stuff final FINAL.”

Save the notice, filing confirmation, evidence request, District packet, your packet, correspondence, settlement or order, tax bill and agent invoice. Keep a brief note of corrected facts and unresolved questions. Use filenames that include the property ID, tax year and document date.

Each spring, verify your exemptions again. A residence homestead exemption, the homestead appraisal cap and an age- or disability-related tax ceiling are different protections. A ceiling may apply to particular entities, not necessarily your entire bill. Ask about all exemptions for which you may qualify. Travis homestead and related exemptions

A checklist before the hearing

• My protest is filed and I saved the confirmation.
• I know the hearing’s date, format, location and evidence instructions.
• My requested value is supported by the evidence.
• My comparables and sources are identified by tax year and date.
• I can explain my adjustments and any missing data.
• I reviewed the District’s evidence and prepared concise responses.
• My exhibits are numbered and my copies or electronic submissions are ready.
• I understand any offer before accepting it.

A checklist after the result

• Save the agreement or written order and its delivery date.
• Calendar any appeal deadline immediately.
• Verify the final market, appraised and taxable values separately.
• Check the bill and any agent fee against the actual result and contract.
• Carry forward useful records, while rechecking next year’s facts.