Texas Property Tax Appeals & Binding Arbitration

Qualifying market-value and unequal-appraisal disputes may be appealed through binding arbitration when statutory value and property requirements are met. Residence homesteads receive special treatment under the eligibility rules.

Limited binding arbitration addresses specified procedural complaints, such as whether an appraisal district or ARB followed certain legal requirements. It is not a substitute for a normal value appeal.

Certain qualifying properties and disputes may be appealed to the State Office of Administrative Hearings. Review value thresholds, filing fees, deadlines and payment requirements.

Judicial review may be available after exhausting required administrative remedies. Litigation involves pleadings, evidence, costs, deadlines and strategic considerations that may warrant legal advice.

An owner generally must pay the amount required by the Property Tax Code before delinquency. Failure to make the required payment can jeopardize the appeal even when the appraisal argument is strong.