County pages rarely surface these. Each one is a distinct legal route with its own clock.
Sec. 25.25(c) motion to correct the appraisal roll - FIVE PRECEDING YEARS
The ARB, on motion of the chief appraiser OR OF A PROPERTY OWNER, may direct by written order changes in the appraisal roll FOR ANY OF THE FIVE PRECEDING YEARS to correct: (1) clerical errors that affect a property owner's liability for a tax imposed in that tax year; (2) multiple appraisals of a property in that tax year; (3) the inclusion of property that does not exist in the form or at the location described in the appraisal roll; or (4) an error in which property is shown as owned by a person who did not own the property on January 1 of that tax year. 'Clerical error' is defined at Sec. 1.04(18) as an error resulting from a mistake or failure in writing, copying, transcribing, entering or retrieving computer data, computing, or calculating, or that prevents the roll from accurately reflecting a finding or determination - but expressly NOT an error resulting from a mistake in judgment or reasoning. This is the highest-value overlooked remedy in the state: it reaches back five years and is not barred by having missed the May 15 protest deadline. Procedure: if the chief appraiser and owner do not agree to the correction before the 15th day after the motion is filed, the moving party is entitled on request to a hearing and determination by the ARB (Sec. 25.25(e)). The motion must describe the error being corrected. Hearing scheduling: a request made on or after January 1 but before September 1 must be heard not later than the 90th day after the ARB approves the appraisal records under Sec. 41.12; a request made on or after September 1 but before January 1 of the following tax year must be heard not later than the 90th day after the request. 15 days' written notice of hearing. The owner may elect to present evidence before, after, or between the cases of the chief appraiser and each taxing unit. The owner must comply with the Sec. 25.26 payment requirements or forfeit the right to a final determination. Sec. 25.25(g): within 60 days after receiving notice of the ARB's determination, the owner may file suit to compel the board to order the change.
When:
primary source · verified
Sec. 25.25(d) substantial-error correction - ONE-FOURTH for homestead, ONE-THIRD for non-homestead
CORRECTION TO A COMMON MISSTATEMENT: the threshold is NOT one-third across the board. VERBATIM Sec. 25.25(d): 'At any time prior to the date the taxes become delinquent, a property owner or the chief appraiser may file a motion with the appraisal review board to change the appraisal roll to correct an error that resulted in an incorrect appraised value for the owner's property. However, the error may not be corrected unless it resulted in an appraised value that exceeds by more than: (1) one-fourth the correct appraised value, in the case of property that qualifies as the owner's residence homestead under Section 11.13; or (2) one-third the correct appraised value, in the case of property that does not qualify as the owner's residence homestead under Section 11.13.' So a HOMESTEAD needs only a 25 percent over-appraisal, not 33 percent - a materially easier test, and the Comptroller's own protest page states it the same way. LATE-CORRECTION PENALTY: Sec. 25.25(d-1) requires the owner to pay each affected taxing unit a late-correction penalty equal to 10 percent of the taxes calculated on the corrected appraised value; the penalty is secured by the Sec. 32.01 tax lien and enforceable under Ch. 33. TWO HARD BARS under Sec. 25.25(d-1): the roll may not be changed if (1) the property was the subject of an owner-brought Ch. 41 protest, a hearing was conducted in which the owner offered evidence or argument, and the ARB determined the protest on the merits; or (2) the appraised value was established by a written agreement between the owner or the owner's agent and the appraisal district. PRODUCT IMPLICATION: filing a protest and actually presenting evidence at a hearing FORECLOSES the Sec. 25.25(d) remedy for that year. Sequencing matters and a naive 'always protest' funnel can destroy a more valuable remedy.
When:
primary source · verified
Sec. 25.25(c-1) personal property rendition-error correction - current year plus two preceding years
The ARB, on motion of the chief appraiser or a property owner, may order changes in the appraisal roll or related records for the CURRENT tax year and either of the TWO PRECEDING tax years to correct an inaccuracy in the appraised value of the owner's tangible personal property resulting from an error or omission in a Chapter 22 rendition statement or property report. Barred for any year in which: the owner failed to timely file the rendition and was penalized under Sec. 22.28; the property was the subject of an owner protest determined on the merits after the owner offered evidence or argument; the property was the subject of a previous Sec. 25.25 motion that was agreed, determined, or forfeited; or the value was set by written agreement with the district.
When:
primary source · verified
Sec. 41.411 protest of failure to give notice
A property owner is entitled to protest before the ARB the failure of the chief appraiser or the ARB to provide or deliver any notice to which the owner is entitled. Sec. 41.44(c): the owner is entitled to a hearing if the notice is filed BEFORE the taxes on the property become delinquent. Sec. 41.44(c-3): notwithstanding (c), an owner who files a Sec. 41.411 protest on or after the delinquency date but not later than the 125th day after the owner claims to have first received written notice of the taxes is entitled to a hearing SOLELY on whether one or more taxing units timely delivered a tax bill; if the ARB finds all taxing units failed to timely deliver a bill, the delinquency date is postponed to the 125th day after the date at least one taxing unit first delivered written notice. This is the escape hatch for owners who never received a Sec. 25.19 notice.
When:
primary source · verified
Sec. 41.44(b) late protest for good cause
A property owner who files a notice of protest AFTER the Sec. 41.44(a) deadline but BEFORE the ARB approves the appraisal records is entitled to a hearing and determination of the protest if the owner shows good cause as determined by the board for failure to file on time. Comptroller guidance confirms the ARB can grant a late protest hearing on a showing of good cause, and warns that failing to show good cause, or filing after the ARB approves the appraisal records, may result in losing the right to protest.
When:
primary source · verified
Sec. 41.44(c-1) and (c-2) late protest for Gulf of Mexico workers and deployed military
Sec. 41.44(c-1): an owner who files after the deadline but before delinquency is entitled to a hearing if the owner was continuously employed in the Gulf of Mexico - including on an offshore drilling or production facility or on a vessel - for not less than 20 days during which the deadline passed, evidenced by a letter from the employer or supervisor, or a sworn affidavit if self-employed. Sec. 41.44(c-2): an owner who files after the deadline but before delinquency is entitled to a hearing if the owner was serving on full-time active duty in the United States armed forces OUTSIDE the United States on the day the deadline passed, evidenced by a valid DoD military identification card and a deployment order.
When:
primary source · verified
Limited Binding Arbitration (LBA) to compel procedural compliance
After filing a notice of protest, if the owner believes the ARB or chief appraiser failed to comply with a procedural requirement relating to the protest, the owner may file an LBA request to compel compliance. Distinct from Regular Binding Arbitration, which reviews value.
Tex. Tax Code Ch. 41A (limited binding arbitration provisions) · primary source · verified 2026-08-12
Sec. 42.29 attorney's fee recovery for a prevailing owner
A property owner who prevails in a district court appeal under Sec. 42.25 (excessive appraisal) or Sec. 42.26 (unequal appraisal), in an appeal of an ARB determination of a Sec. 25.25 motion, or in an appeal of a denial of certain exemptions, may be awarded reasonable attorney's fees. The award may not exceed the GREATER of $15,000 or 20 percent of the total tax-liability reduction; and notwithstanding that, may not exceed the LESSER of $100,000 or the total tax-liability reduction.
When:
primary source · verified
Joint motion to correct agreed by the chief appraiser
The owner may ask the chief appraiser to agree to a joint motion to correct. If the chief appraiser and the owner or the owner's authorized representative agree on the late change, the ARB will approve the change. Note the interaction with Sec. 1.111(e): an agreement between the owner or the owner's agent and the chief appraiser is FINAL if it relates to a matter that may be protested to the ARB, or that may be corrected under Sec. 25.25. A Sec. 1.111(e) written agreement also defeats the Sec. 41.43(a-3) clear-and-convincing burden escalation in the following year and bars a Sec. 25.25(d) correction. Settling informally has downstream costs.
Tex. Tax Code Sec. 1.111(e); Sec. 25.25 · primary source · verified 2026-08-12