Texas Property Tax System

Who Controls Your Property Tax — And What Rights You Have

Texas has no state property tax. Every dollar taken from you is decided locally — by people you can name, vote out, and face at a public meeting. This page explains who those people are, what they’re empowered to do, and what the law guarantees you.


Who Are the Parties in the Texas Property Tax System?

The Texas property tax system involves several distinct players. Knowing who does what is the first step to knowing where to push back.

PartyRole
Property OwnerYou. Also called the taxpayer. Responsible for paying — and the only one with standing to protest.
Appraisal DistrictA county-level agency that appraises the market value of all property in the county each year. Funded by the taxing units it serves.
Chief AppraiserHired by the Appraisal District Board of Directors to run the appraisal district and oversee valuations.
Appraisal Review Board (ARB)An independent board of local citizens that hears protests from property owners who disagree with their appraisal. The ARB rules on disputes between you and the appraisal district.
Taxpayer Liaison Officer (TLO)Required in counties over 120,000 population (Tex. Tax Code § 6.052). Appointed by the appraisal district board — but independent of district operations. Assists property owners with complaints about appraisal district or ARB policies and procedures. The TLO cannot change an ARB decision on value.
Local Taxing UnitsThe entities that actually levy your tax bill: school districts, counties, cities, junior colleges, hospital districts, and other special purpose districts. Each sets its own rate.
County Tax Assessor-CollectorCalculates and collects property taxes on behalf of local taxing units. Sends your tax bill, processes payments, and handles delinquencies. Does not set valuations — that’s the appraisal district.
Property Tax Assistance Division (PTAD)The Texas Comptroller’s oversight arm. Monitors appraisal districts statewide, conducts biennial property value studies for school funding equity, and publishes the Property Taxpayer Bill of Rights.

Your Rights as a Texas Property Owner

The Texas Comptroller is required by law to publish a summary of your property tax rights. These are not suggestions. They are statutory protections — many of them grounded in the same conviction the founders of the Republic expressed in 1836: that no person’s property shall be taken or applied to public use without consent and just compensation.

Property Taxpayer Bill of Rights

  1. You have the right to equal and uniform taxation. (Tex. Tax Code § 41.43)
  2. You have the right to ensure that your property is appraised uniformly with similar property in your county.
  3. You have the right to have your property appraised according to generally accepted appraisal methods and techniques and other requirements of law.
  4. You have the right to notice of your property’s appraised value. (Tex. Tax Code § 25.19)
  5. You have the right to receive exemptions or other tax relief for which you qualify and to apply timely.
  6. You have the right to be notified of property value increases and exemption changes.
  7. You have the right to request and inspect non-confidential information used to appraise your property.
  8. You have the right to protest your property’s value and other appraisal matters before an impartial Appraisal Review Board.
  9. You have the right to appeal the Appraisal Review Board’s decision to district court in the county where the property is located. (Tex. Tax Code § 42.01)
  10. You have the right to fair treatment by the appraisal district, the ARB, and the tax assessor-collector.
  11. You have the right to voice your opinions at open public meetings about proposed tax rates.
  12. You have the right to notice of estimated tax amounts.
  13. You have the right to call an election to limit a tax increase in certain circumstances.
  14. You have the right to receive a free copy of the Taxpayer Assistance Pamphlet from the Texas Comptroller prior to your protest before the Appraisal Review Board.

Source: Texas Comptroller of Public Accounts, Property Taxpayer Assistance Division. Full Bill of Rights at comptroller.texas.gov.


The Property Tax Calendar

The Texas property tax process runs on a fixed annual cycle. Miss a deadline and you lose the right to act. Know the calendar.

Jan 1 – May 15

Appraisal Phase

Your appraisal district determines market value as of January 1. Notices of Appraised Value are mailed between April 1 (homestead) and May 1 (non-homestead). Review yours immediately. Protest deadline: May 15, 2026 or 30 days after the notice is mailed, whichever is later.

May 15 – July 25

Equalization Phase (ARB Hearings)

The Appraisal Review Board hears protests. If you filed, you’ll receive a hearing date. You may settle informally with the appraisal district before your ARB hearing. If unsatisfied, you can appeal to district court, binding arbitration, or SOAH (properties over $1 million).

July 25 – Oct 1

Assessment Phase

Tax rates are set. Each taxing unit adopts its budget and sets its rate. The Truth in Taxation process requires public hearings before any rate exceeding the no-new-revenue rate. Show up to these meetings.

Oct 1 – Jan 31

Collection Phase

Tax bills go out in October. Payment is due by January 31. After that, penalties and interest begin accruing. If you have a mortgage, your lender typically pays from escrow — but you are still responsible for confirming it was paid and that the amount is correct.


The Founders Were Clear on This

The men who signed the Republic of Texas Declaration of Rights in 1836 — while Santa Anna’s army was still in the field — wrote this into their founding document:

“No person’s particular services shall be demanded, nor property taken or applied to public use, unless by the consent of himself or his representative, without just compensation being made therefor.”

— Section 13, Declaration of Rights, Republic of Texas, 1836

That principle didn’t expire. It was carried forward into the Texas Constitution and into the property tax code that governs your county today. When an appraisal district inflates your value to meet a budget, or when a school board adopts a rate without holding the required public hearing, they are operating against the plain intent of the founders. You have the right to say so — and to act on it.


What to Do Next

If you received a Notice of Appraised Value, the time to act is now. Read the full guide on what your notice means, what the deadlines are, and how to file a protest:

For informational and educational purposes only. Property-Taxes-Texas.com is a citizen advocacy and education resource. Nothing on this site constitutes legal, financial, tax, or appraisal advice. We are not attorneys, CPAs, or licensed appraisers. Consult a licensed Texas attorney, qualified financial advisor, or certified appraiser for guidance specific to your situation. Deadlines, rates, and statutes are subject to change — verify all details with your county appraisal district or the Texas Comptroller before acting.

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