A spring appraisal notice can feel jarring, even when you expected a homestead exemption or have reached age 65. The notice shows an appraisal, not necessarily the amount you will owe, and an over-65 school-tax ceiling does not freeze every part of your property tax bill.
I think it helps to treat a protest as a focused review of the property record: Is the home’s value supported by comparable properties? Are its features and condition recorded accurately? Is an exemption missing? The goal is not to argue that taxes feel high, but to present clear evidence through the process set by Texas law.
This is a process guide, not tax or legal advice. For questions about your individual circumstances, consult a qualified tax professional or attorney.
Why an appraisal notice can still surprise you
Property taxes reflect several pieces: taxable value, exemptions, and the rates set by the taxing units that apply to your property. A higher appraisal does not automatically mean every part of your tax bill rises by the same amount. But it is a signal to check the appraisal record and confirm that any applicable exemptions are shown correctly.
For 2026, Texas increased the general school-district residence-homestead exemption to $140,000. Eligible homeowners age 65 or older or with a qualifying disability may also receive an additional $60,000 school-district exemption. These amounts reduce the value subject to school-district tax; they do not automatically apply to county, city, or other local taxes. The changes originated in Senate Bill 4 and Senate Bill 23. Check your local appraisal district’s records to see what exemptions are listed on your account.
The age-65 school-tax ceiling is a different protection. Generally, it limits school-district taxes on a qualifying homestead to the amount imposed in the first year the homeowner qualifies, subject to statutory adjustments. It is a ceiling on certain taxes, not a freeze on the home’s appraised value. County and city taxes may still change unless those taxing units have adopted their own limits or exemptions. New improvements may also affect a ceiling calculation.
A 2026 law, Senate Bill 2520, made a technical adjustment to the ceiling calculation in a limited first-year transition situation. It did not abolish the school-tax ceiling. Because the details depend on timing and local records, ask your appraisal district or a qualified tax professional how the rule applies to your circumstances.
The calendar: notice, protest, hearing, appeal
The usual sequence is straightforward, though dates matter:
- Appraisal notice in spring. Residence-homestead notices are generally sent by April 1 when the appraisal is higher than the prior year.
- Written protest. In most cases, the deadline is May 15 or 30 days after the appraisal district mails the notice, whichever is later. The date is based on mailing, not when the notice arrives. Follow the deadline stated in your notice and verify it with your district.
- Informal conference. After filing, you may have an opportunity to discuss your evidence with appraisal-district staff and try to resolve the dispute.
- Appraisal Review Board (ARB) hearing. If the informal process does not resolve it, the ARB considers the evidence and issues a decision. The format may vary by district and case.
- Possible appeal. For an eligible market-value or unequal-appraisal dispute, regular binding arbitration may be available as an alternative to district court. Generally, a residence homestead can qualify regardless of value; other property must have an ARB-determined value of $5 million or less. A request is generally due within 60 days of receiving the ARB order, and other requirements apply.
The Texas Comptroller’s protest guide explains the process and evidence examples. Texas Tax Code Chapter 41 covers appraisal review board protests. Since it is October 2026, most ordinary filing deadlines for 2026 appraisals have passed; check promptly if you have a pending matter, missed-notice concern, or appeal deadline. For the next cycle, mark the date as soon as your notice arrives.
Local procedures and filing portals are available through the appraisal districts serving Hill Country communities: Kendall, Gillespie, Hays, Comal, and Blanco.
Build an evidence packet, not a stack of complaints
A useful packet starts with the appraisal district’s own property record. Check the living area, lot size, age, outbuildings, condition, and other features. If something is wrong (perhaps a detached structure is listed that you do not have) document the discrepancy with photographs, a survey, plans, or other records.
Then look for nearby properties that are genuinely comparable. Public appraisal-district data can help identify homes with similar location, size, age, lot characteristics, and features. Where available, compare recent sales and note the dates. An appraisal-district value is not itself proof of a sale price, so be precise about what each record does, and does not, show.
Keep the packet easy to follow: a one-page summary, a small number of relevant comparables, a map or location notes, and supporting photos or repair estimates. The Comptroller notes that property photos, repair documentation, sales information, and comparable-appraisal calculations can be useful evidence. As it puts it, “You cannot go to the hearing and just say the appraisal district is wrong.”
What an unequal-appraisal argument means
A market-value protest says, in effect, that the appraisal is higher than the property’s market value. An unequal-appraisal argument asks whether your property is appraised at a higher level, proportionately, than comparable properties. The properties need to be reasonably similar; a list of lower-valued homes that differ substantially in size, location, or condition may not make a persuasive comparison.
For either argument, explain the evidence plainly. If the home needs repairs, show the condition and support your estimate with dated photographs or written estimates. If you believe the record has a factual error, identify the exact field and provide documentation.
Is a protest worth the hours?
Consider the likely value of resolving the issue, the strength of your evidence, and the time needed to prepare. A clear error in the property record or a meaningful gap between the appraisal and credible comparable evidence may justify the effort. A protest based only on a general sense that the cost of living in Texas Hill Country is rising, or that the bill seems unfair, may be less productive.
An informal conference can be a practical first step, but filing a protest on time is what preserves the formal review path. Even when you feel uncertain about the evidence, you can check the Comptroller’s guidance and local district procedures before deciding how to proceed. For broader household budgeting context, see our guide to stress-testing a retirement budget against Hill Country property-tax increases.
How a successful protest can matter over time
A successful protest can reduce the appraised value for the year under review and, depending on later appraisals and applicable limits, may affect future taxable values. For someone who qualifies for the over-65 school-tax ceiling, a lower school-tax amount in the first qualifying year may also matter to the ceiling’s starting calculation. That does not mean every later protest automatically resets the ceiling or creates a steadily increasing discount. The rules include specific adjustments, and the result depends on the property and timing.
The practical takeaway is to keep records, verify exemptions, and review each year’s notice rather than assuming a past result carries forward unchanged. For homeowners comparing the best places to retire in Texas or considering retiring in Texas Hill Country, property-tax assumptions are also worth including in a broader relocation and retirement income planning Texas conversation. The purpose is not to turn a protest into a full-time project; it is to make an informed, evidence-based decision.
Schedule a private meeting with a fiduciary financial advisor today by calling (512) 593-8380 or by visiting: https://calendly.com/portafoliocapital/15min
Portafolio Capital Management dba Mau Sanchez Capital is a Registered Investment Adviser. This content is for informational purposes only and does not constitute investment advice or a solicitation to buy or sell any security. Advisory services are provided only pursuant to a written advisory agreement.
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