Late appeals to the Appraisal Review Board can be found in sections 25 and 41 of the
Texas Property Tax code. The following list are different late filing codes property owners
most commonly qualify for. You may file any of these late protest appeals with the
Appraisal Review Board and you must provide evidence that supports your appeal. You
can find out more information on the late appeals process by visiting the comptroller’s
website at https://comptroller.texas.gov/taxes/property-tax/protests.

Tax Code Sec. 41.411 – Protest of Failure to Give Notice

• You may protest the failure of the appraisal district or ARB to provide or deliver any notice that was required to be send you. You must file this protest before the tax delinquency date and you must not allow your taxes to go delinquent.

Tax Code Sec. 25.25c (1,2,3,4) – Motion for Correction of Appraisal Roll

• You may file a motion for the correction of a clerical error, multiple appraisals, including property on the appraisal roll that should not have been included or an error of ownership as of January 1st. This type of late hearing may include the current year and the five previous tax years.

Tax Code Sec. 25.25d (1,2) – Late Protest

• 25.25(d)(1) Motion to Correct One-Fourth Over-Appraisal Error of HOMESTEAD Property
  • You may file a motion for correction that the appraisal district made an error in the appraisal of your homestead property that resulted in an appraisal that is at least one-fourth higher than its market value. The error may not be corrected unless it resulted in an appraised value that exceeds the correct value by more than one-fourth. You must file this motion before the property tax delinquency date and you must not allow your taxes to go delinquent. You may not receive a hearing for this reason if the property was subject to a board order or you have signed an agreement with the appraisal district.
• 25.25(d)(2) Motion to Correct One-Third Over-Appraisal Error of NON-RESIDENCE Homestead Property
  • You may file a motion for correction that the appraisal district made an error in the appraisal of your homestead property that resulted in an appraisal that is at least one-third higher than its market value. The error may not be corrected unless it resulted in an appraised value that exceeds the correct value by more than one-third. You must file this motion before the property tax delinquency date and you must not allow your taxes to go delinquent. You may not receive a hearing for this reason if the property was subject to a board order or you have signed an agreement with the appraisal district.
• NOTE: 25.25(d-1) states “If the appraisal roll is changed under Subsection (d), the property owner must pay to each affected taxing unit a late-correction penalty equal to 10 percent of the amount of taxes as calculated on the basis of the corrected appraised value.“

If you feel like you meet the criteria to qualify for a late protest, you may fill out the appropriate form from our forms page or contact our office if you have any questions.