If the appraisal review board (ARB) hearing did not resolve your protest, read its written order promptly. Your next step depends on the issue, the ARB's value, your property type and which filing deadline applies.
Yes. Depending on the property and the disputed issue, Texas offers district court review, regular binding arbitration (RBA), or an appeal to the State Office of Administrative Hearings (SOAH). SOAH generally requires an ARB-determined value over $1 million and has a 30-day notice deadline. Court and RBA generally have 60-day filing deadlines. Count from receipt of the ARB's written order, and check the specific procedure before filing.
Act on the written order: A missed appeal deadline can end the challenge. Calendar the date you received the order, preserve its envelope or delivery record, identify the issue the ARB decided, and confirm the tax-payment requirement before the delinquency date.
Use the order's findings and ARB-determined value, then check each route's conditions. These steps are a screening guide; an issue such as an exemption denial may call for a different route than a value dispute.
RBA and SOAH generally address appraised value, market value or unequal appraisal. A district court petition is the usual appeal path for other appealable ARB determinations. Review the written order and applicable statute for the issue.
A residence homestead has no value limit. Other real or personal property generally must have an ARB-determined value of $5 million or less, plus meet the other RBA requirements.
Generally, the ARB-determined value must be more than $1 million; the disputed real or personal property cannot be classified as industrial property.
SOAH: file the notice with the chief appraiser within 30 days, then the $1,500 deposit within 90 days of receiving the order. RBA: send the request and required deposit through the Comptroller's process within 60 days. District court: file a petition for review within 60 days. Tax-payment rules also apply while an appeal is pending.
| Factor | RBA | SOAH | District court |
|---|---|---|---|
| Main issues | Value or unequal appraisal | Value or unequal appraisal | Appealable ARB determinations, subject to statutory requirements |
| Value and property | Homestead: no cap; other property: ARB value ≤ $5 million | ARB value > $1 million; real or personal property, excluding industrial property | No general value cap |
| Initial filing | Request and deposit within 60 days of receiving order | Notice to chief appraiser within 30 days; $1,500 deposit within 90 days | Petition for review within 60 days of receiving order |
| Decision maker | Qualified arbitrator | Administrative law judge | District court; settlement or other permitted resolution may occur |
| Cost consideration | Required deposit varies by property type and value | Deposit and potential additional hearing costs | Court and representation costs depend on case |
These are general screening rules, not a prediction of duration or outcome. An appeal can turn on the order, preserved protest grounds, filing method and timely tax payment.
RBA is an alternative to district court for qualifying value and unequal-appraisal determinations. The Comptroller lists additional requirements, including timely tax payment and no district court lawsuit on the same matter. The arbitrator's determination is binding under the RBA process. Compare the required deposit and scope of your evidence before selecting it. See the Texas property tax arbitration guide for the filing process and deposit schedule.
SOAH is a distinct route for certain value and unequal-appraisal appeals when the ARB-determined value is over $1 million. Industrial property is excluded. File the notice with the chief appraiser within 30 days of receiving the order and submit the $1,500 deposit within 90 days. A final hearing can cost more than the deposit depending on the outcome and time spent; review SOAH's published cost rules before electing this route.
District court provides review of an appealable ARB order without a general property-value cap. File the petition for review in the appropriate county court within 60 days of receiving the written order. The process may involve settlement discussions, evidence exchange and trial. The required partial tax payment generally must be made before the delinquency date; statutory options may apply if payment would prevent access to court.
For the litigation path, read our Texas property tax lawsuit guide.
For a commercial property above the $5 million RBA cap, examine SOAH eligibility if the issue is value or unequal appraisal and the property is not classified as industrial; district court may also be available. For industrial property, SOAH's ARB appeal route does not apply. Gather the ARB order, appraisal record, comparable assessments, income and expense data where relevant, and any evidence presented in the protest. See our commercial property tax protest guide for valuation evidence.
You may be able to seek district court review, regular binding arbitration or SOAH review. Eligibility depends on the issue, property classification and ARB-determined value.
SOAH generally requires a notice within 30 days of receiving the written ARB order and a $1,500 deposit within 90 days. RBA requests with the required deposit and district court petitions generally must be filed within 60 days.
RBA requires that a district court lawsuit has not been filed on the same matter. Review the available routes and their deadlines before making an election.
A residence homestead has no RBA value cap. For other property above $5 million, consider whether SOAH applies to a nonindustrial value dispute over $1 million and whether district court review is appropriate.
Yes, applicable partial-payment rules still matter. Generally, pay the undisputed portion before the delinquency date; confirm the amount and any statutory exception for your chosen appeal route.
Reviewed October 9, 2026. Verify the current forms and instructions before filing.
PropertyTaxes.Law can review the order, evaluate the available routes and deadlines, and discuss representation for the next step. Results are case specific.
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