A Texas commercial property tax protest starts when the owner files a written protest with the county appraisal district by May 15 or 30 days after the appraisal notice is delivered, whichever is later. Most cases go to informal review first, then to an Appraisal Review Board hearing if unresolved, where income and equity evidence decide the value.
That deadline comes from the Texas Comptroller of Public Accounts (Property Taxpayer Remedies), and missing it generally forfeits that year's protest. A note on our role: we are real estate brokers, not property tax consultants. We supply market evidence such as leasing and sales data. A licensed property tax consultant or a property tax attorney handles representation before the appraisal district.
What happens after I receive a Texas appraisal notice?
Each spring, appraisal districts across Dallas-Fort Worth (Dallas, Tarrant, Collin, Denton and the surrounding counties) send notices of appraised value. For commercial property, read the proposed market value, the prior year's value and the printed protest deadline, then decide whether the number fits what the property would actually sell for.
Owners usually start with a simple checklist:
- Compare the proposed value with last year's and calculate the percentage change.
- Check the property description: building square footage, land area, year built and class.
- Review the property's actual rent roll and operating statement against what the district may assume.
- Note vacancies, deferred maintenance or lease rollover that a mass appraisal model would miss.
What is the deadline to file a property tax protest in Texas?
The general rule is May 15 or 30 days after the notice is delivered, whichever is later (Texas Comptroller of Public Accounts). Filing, often online through the district's portal, preserves your rights; the evidence comes later.
A related deadline sits earlier in the year. Business personal property renditions, the report of furniture, equipment, inventory and similar assets used in a business, are generally due April 15 (Texas Comptroller). Owners and tenants who operate businesses in the building handle that filing separately from the real property protest, usually with their CPA.
What is the difference between an informal review and an ARB hearing?
Most protests move through two stages:
- Informal review: a meeting or online exchange with an appraiser at the district. You or your representative present evidence and the appraiser may offer a settlement value. Many commercial protests resolve here.
- Appraisal Review Board (ARB) hearing: if no agreement is reached, the protest goes to a panel of citizens appointed to hear disputes. Both sides present evidence, and the panel issues an order setting the value.
Beyond the ARB order, options such as binding arbitration or a district court appeal may exist; your property tax consultant or attorney evaluates those.
What evidence works in a commercial property tax protest?
Two approaches, the same ones buyers use, carry the most weight.
How does the income approach support a lower value?
The income approach values a property on the net operating income it actually produces, divided by a market capitalization rate. If the district assumed higher rents, lower vacancy or lower expenses than the property experiences, the owner's real rent roll and trailing operating statement can show a lower value. Market leasing data, such as asking and achieved rents for comparable space, helps test the district's assumptions. Our post on typical cap rates for DFW rental properties explains how those rates are set.
What is an unequal appraisal argument?
Texas law also lets owners argue that their property is appraised unequally compared with similar properties. The argument compares your appraised value with a reasonable number of comparable properties, appropriately adjusted. It does not require proving market value at all, only that your property is valued out of line with its peers.
Evidence packages often include:
- Rent roll and trailing 12-month operating statement.
- Comparable leases and current asking rents for similar space.
- Comparable sales, where available.
- Lists of similar properties and their appraised values for the equity argument.
Because Texas is a non-disclosure state, sale prices are not required to be reported in public records. That is one reason broker-sourced market data is useful to the person preparing the evidence.
Why does 2027 matter for commercial property taxes?
Since 2024, many commercial owners have had a ceiling on how fast their appraised value can rise. Texas Tax Code Section 23.231, often called the 20% circuit breaker, limits annual appraised value increases on non-homestead real property valued at about $5.32 million or less for 2026. It covers tax years 2024 through 2026 and expires December 31, 2026 unless the Legislature extends it (Texas Tax Code 23.231).
If the cap lapses, a property that sat under it could see its appraised value move closer to full market value in 2027. That makes the 2027 notice especially worth reviewing, and it makes the evidence gathered now more valuable. We cover the details in what happens when the Texas 20% property tax cap on non-homestead property expires.
Where does a real estate broker fit in a tax protest?
The Agency Dallas Commercial Division provides commercial leasing and sales data that owners and their tax representatives can use as protest evidence. That might mean comparable lease rates for office or retail space or an income-based opinion of value. We do not file protests, appear at hearings, or give tax advice. Your property tax consultant or attorney decides what evidence to present and handles representation.
How can our Commercial Division help?
If you own commercial property in Dallas-Fort Worth and want market evidence ahead of a protest, or want to understand what 2027 could mean for your value, send us the property type, the location and the building size through our Commercial Division page, or call (469) 839-6020. We follow up within one business day. The Agency Dallas Commercial Division works alongside your tax consultant and CPA with leasing and sales data. Start on the commercial inquiry form.
Frequently asked questions
Can I protest my commercial property taxes without hiring anyone?
Yes. Texas property owners can file and present their own protest. Many commercial owners hire a licensed property tax consultant or attorney because the evidence, especially income and equity analysis, takes time to prepare well. Either way, filing by the deadline is the first step, since late filing generally forfeits the right to protest for that year.
What if I miss the May 15 protest deadline?
The deadline is generally May 15 or 30 days after the notice is delivered, whichever is later. Missing it usually ends the right to protest that year's value, though limited exceptions exist in specific circumstances. Ask a property tax consultant or attorney promptly about whether any remedy applies, and set up a reminder so it does not happen next year.
Does a lower appraisal reduce my tenants' costs?
Often, yes. Under many retail and office leases, tenants reimburse property taxes as part of operating expenses, so a lower appraised value can reduce their share. That depends on how each lease handles expense recovery. Lower occupancy costs can help with tenant retention and make your space more competitive when you are leasing vacant suites.
Is the business personal property rendition part of the protest?
No, it is a separate filing. Business personal property renditions, covering furniture, equipment and inventory used in a business, are generally due April 15 according to the Texas Comptroller. The business that owns those assets files the rendition, often with help from its CPA. The real property protest addresses the land and building value.
Will the 20% cap still apply in 2027?
The circuit breaker in Texas Tax Code Section 23.231 covers tax years 2024 through 2026 and expires December 31, 2026 unless the Legislature extends it. Watch for legislative action and review your 2027 notice carefully. If the cap lapses, appraised values on eligible commercial property could move closer to full market value.
Sources
- Texas Comptroller of Public Accounts, Property Taxpayer Remedies
- Texas Comptroller of Public Accounts, business personal property rendition guidance
- Texas Tax Code Section 23.231, Circuit Breaker Limitation on Appraised Value of Real Property Other Than Residence Homestead
- The Agency Dallas, Commercial Division page (Texas non-disclosure statement)
Verified October 2026.
