Missed the May 15 protest deadline? A 25.25(d) motion runs until January 31

First, confirm the deadline really passed

The usual protest deadline is May 15, or 30 days after the appraisal district mailed the notice of appraised value, whichever is later, under Tax Code section 41.44. Check the mailing date and instructions on your notice before assuming you are late, then confirm the deadline with your appraisal review board (ARB).

A late protest for good cause

Section 41.44 generally allows an appraisal review board to accept a late-filed protest if you can show good cause for missing the deadline. Whether your reason qualifies is the ARB's decision, not automatic, so contact your ARB promptly and be ready to explain what happened.

Clerical and similar errors under section 25.25(c)

Section 25.25(c) lets an owner ask the ARB to correct certain errors on the appraisal roll, such as a clerical error, multiple appraisals of the same property, or an entry for property that does not exist in the form or at the location described, sometimes for one or more prior years. The grounds and time limits are narrow and fact-specific, so check your ARB about whether a correction motion may apply to your situation.

A 25.25(d) motion when the value is far too high

Section 25.25(d) is the one that reaches value rather than paperwork. It generally applies when the value carried on the appraisal roll exceeds the correct value by more than one-third, or by more than one-fourth for a residence homestead, and the motion generally has to be filed before the taxes on the property go delinquent on February 1. Two conditions come with it: a correction under 25.25(d) generally carries a late-correction penalty of 10 percent of the tax on the reduction, and section 25.26 generally requires the undisputed part of the tax to be paid for the motion to stay alive. It is a real remedy for a badly wrong number, not a second protest, and your ARB decides.

• TexasLawHelp on property tax protests and appeals

Prepare for next year

If no late option fits this year, the practical move is to get ahead of the next cycle. Note the April 30 exemption date and the roughly May 15 protest date, watch for your appraisal notice, and gather evidence early. ExemptLand assembles comparable sales, the unequal-appraisal math, and the protest forms so you review and file on time.