---
title: "Texas Commercial Property Tax Protest: Deadlines, Evidence"
description: "How to protest a Texas commercial property appraisal: the May 15 deadline, informal review, ARB hearing, income and unequal appraisal evidence, and appeals."
image: https://www.roesingercre.com/hs-fs/hubfs/AdobeStock_1294356688.jpeg
---

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Property taxes

# How to protest commercial property taxes in Texas

Texas appraisal districts value commercial property at market value as of January 1, and owners can protest that value every year. The deadline is generally May 15 or 30 days after the notice is delivered, whichever is later.

By **Zach Roesinger**, Designated Broker, Roesinger LLCUpdated October 12, 2026[Share on LinkedIn](https://www.linkedin.com/sharing/share-offsite/?url=https%3A%2F%2Fwww.roesingercre.com%2Fresources%2Ftexas-commercial-property-tax-protest)[Post on X](https://twitter.com/intent/tweet?url=https%3A%2F%2Fwww.roesingercre.com%2Fresources%2Ftexas-commercial-property-tax-protest&text=Texas+commercial+property+tax+protests&via=LandmanZachATX)

**Short answer:** In Texas, the appraisal district sets your commercial property's market value as of January 1, and you can protest it to the appraisal review board (ARB). The deadline is generally May 15 or 30 days after your notice of appraised value is delivered, whichever is later. Most commercial protests are won with income evidence: actual rent roll, vacancy, and expenses, plus sales comps or an unequal appraisal analysis. If the ARB result is still wrong, you can generally appeal to district court, binding arbitration, or SOAH.

## How appraisal districts value commercial property

Each Texas county has an appraisal district that values property at market value as of January 1. The [Texas Comptroller](https://comptroller.texas.gov/taxes/property-tax/valuing-property.php) describes three approaches districts may use:

- **Income approach.** Converts net operating income into value with a cap rate. It is the usual approach for leased industrial, retail, and office buildings.
- **Sales comparison.** Uses sales of similar properties. Texas is generally a non-disclosure state for sale prices, so districts often have limited commercial sales data.
- **Cost approach.** Replacement cost less depreciation, plus land. Common for new construction and special-purpose buildings.

Because districts use mass appraisal, they apply market-wide rents, vacancy, expense ratios, and cap rates. Your building may have higher vacancy, lower rents, deferred maintenance, or a shorter remaining lease term than the model assumes. That gap is what a protest addresses.

## Notice of appraised value and the protest deadline

Districts generally send a notice of appraised value by May 1, or as soon as practicable, for non-homestead property when the value increased or the property is new to the roll. Under [Tax Code Section 41.44](https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm), the usual deadline to file a protest is May 15 or the 30th day after the notice was delivered, whichever is later. The [Comptroller's protest page](https://comptroller.texas.gov/taxes/property-tax/protests/index.php) notes that the deadline runs from the notice date in some cases, so read the date printed on your notice and file early. Missing the deadline generally ends your protest rights for that year.

You can generally protest even if you did not receive a notice. Grounds under Section 41.41 include market value, unequal appraisal, and any other district action that adversely affects you.

## The protest process, step by step

1. **File the protest.** Use the district's online portal or [Comptroller Form 50-132](https://comptroller.texas.gov/forms/50-132.pdf), and check both market value and unequal appraisal.
2. **Request the district's evidence.** You are entitled to the information the district plans to use at the hearing. Ask early.
3. **Informal conference.** Districts must hold an informal conference before the hearing if you request one. Many commercial protests settle here with a staff appraiser.
4. **ARB hearing.** If you do not settle, a panel of the appraisal review board hears both sides, usually in a short hearing. The ARB must give at least 15 days' notice of the hearing.
5. **Order and appeal.** The ARB issues a written order. If you disagree, you can generally appeal (see below).

## Evidence that works for commercial property

| Evidence | What it shows | Best for |
| --- | --- | --- |
| Rent roll and leases | Actual in-place rents, lease terms, and vacancy as of January 1 | Multi-tenant flex, industrial, retail |
| Operating statements | Actual expenses, non-reimbursed costs, and NOI | Any income property |
| Income approach summary | NOI divided by a supportable cap rate | Leased buildings |
| Sales comparables | Prices per square foot for similar buildings | Owner-user buildings, land |
| Unequal appraisal analysis | Your value versus the median of comparable properties, adjusted | Any property, especially when sales data is thin |
| Condition evidence | Photos, repair bids, environmental or roof issues | Older buildings with deferred maintenance |

**Unequal appraisal** is a separate argument. Under [Tax Code Section 42.26](https://statutes.capitol.texas.gov/Docs/TX/htm/TX.42.htm), relief is generally available if your appraised value exceeds the median appraised value of a reasonable number of comparable properties, appropriately adjusted. It works even when you cannot prove market value is lower.

### Worked example

Take an illustrative 50,000 SF South Austin multi-tenant flex-industrial building producing $487,500 of NOI. The district values it at $8,200,000 ($164 per square foot). Your income approach: $487,500 / 6.50% = $7,500,000, or $150 per square foot. If the ARB accepts $7,500,000, the value drops by $700,000. At an illustrative combined tax rate of 2.0%, that saves $14,000 a year. Your actual rate depends on the taxing units where the property sits.

## If the ARB gets it wrong: appeal options

The [Comptroller](https://comptroller.texas.gov/taxes/property-tax/protests/index.php) describes three paths after an ARB order:

- **District court.** Generally filed within 60 days of receiving the ARB order, per [Section 42.21](https://statutes.capitol.texas.gov/Docs/TX/htm/TX.42.htm). You generally must pay the undisputed portion of taxes before the delinquency date to keep the appeal alive (Section 42.08).
- **[Regular binding arbitration](https://comptroller.texas.gov/taxes/property-tax/arbitration/index.php).** Generally available for property valued at $5 million or less (no cap for homesteads), filed within 60 days of the ARB order, with a deposit that is largely refunded if the arbitrator's value is closer to yours.
- **SOAH.** The State Office of Administrative Hearings hears value and unequal appraisal appeals on property the ARB valued above $1 million, with a deposit and a notice due to the chief appraiser within 30 days of the order.

## How taxes reset on a sale and hit NOI

A sale can put a new value on the roll. If the anchor building had been appraised at $5,500,000 and sells for $7,500,000, a 2.0% illustrative rate takes taxes from $110,000 to $150,000, an increase of $40,000. Under NNN leases, tenants generally reimburse most of that, subject to any expense caps. Under gross or modified-gross leases, the owner absorbs it: NOI falls by $40,000, and at a 6.50% cap that is about $615,000 of value. Buyers should underwrite taxes on the purchase price. See how this flows into value in our [cap rate guide](https://www.roesingercre.com/resources/cap-rate-commercial-property-value?hsLang=en) and lease structures in NNN vs. gross lease.

The Comptroller notes a temporary 20% annual cap on appraisal increases for non-homestead real property valued at $5,320,000 or less for 2026, which expires December 31, 2026 unless extended. Confirm eligibility with your district.

## Should you hire a tax agent?

Many property tax consultants work on contingency, typically a percentage of the tax savings they obtain. Owners appoint an agent on [Comptroller Form 50-162](https://comptroller.texas.gov/forms/50-162.pdf). An agent makes sense for multiple properties or complex income buildings; for one simple building, many owners file themselves. Either way, keep a clean January 1 rent roll and operating history.

## Frequently asked questions

### What is the deadline to protest property taxes in Texas?

Generally May 15 or 30 days after the appraisal district delivers your notice of appraised value, whichever is later. Check the deadline printed on your notice and confirm with your appraisal district.

### Can I protest my commercial property taxes using my rent roll?

Yes. For income-producing property, the rent roll, operating statements, and vacancy history support an income-approach value. Many owners submit them for the protest; ask the district how it treats the information you provide before you send it.

### What is an unequal appraisal protest in Texas?

It argues your property is appraised higher than comparable properties, even if the value is not above market. Under Tax Code Section 42.26, relief generally applies if your value exceeds the median appraised value of a reasonable number of comparable properties, appropriately adjusted.

### Do property taxes go up after you buy a commercial building in Texas?

Often, yes. Appraisal districts track sales where they can, and a purchase price well above the current appraisal can lead to a higher value the next year. Buyers should underwrite taxes on the purchase price, not the seller's tax bill.

This guide is general information, not legal, tax, or investment advice. Tax rates and values are illustrative; deadlines and eligibility thresholds can change, so confirm with your appraisal district, a property tax consultant, or an attorney. Roesinger LLC does not provide appraisals or tax representation; we provide broker opinions of value. Roesinger LLC is a licensed Texas real estate broker.

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