Key points
- The 2026 bills are already out. Some taxing units let owners pay half by November 30, with the rest due next summer.
- January 31, 2027 is a Sunday, so the county tax office is the place to confirm the final payment deadline.
- Any appeal still open after an ARB order has its own clock. You must pay the undisputed portion of the tax on time to keep the appeal alive.
- The 20% cap on non-homestead value increases is set to end December 31, 2026.
- January 1, 2027 is the valuation date for next year. Records gathered and photos taken around that date become the evidence for a 2027 protest.
For most Texas property owners, the property tax year feels like it ends when the hearing is over or the bill arrives in October. In practice, the last weeks of the year are where the next protest starts. The 2026 bill still has to be paid, some appeals are still ongoing, and the 2027 valuation date is only weeks away.
The Ambrose Group’s 2027 Texas property tax protest season calendar, written by Daniel Ambrose, MAI, lays out every date in the coming season. This checklist covers what owners can do between now and early January so the 2027 season starts on time.
1. Review the 2026 bill before paying it
Bills go out on or after October 1, so most owners have theirs by November. Before paying, take a few minutes to check three things.
First, confirm the bill amount matches the final value from the protest or settlement. Changes made late in the season may not appear on the bill right away.
Second, look for the exemptions. One example is a homestead exemption that dropped off after a change in ownership or title. The value can be right and the bill still too high.
Third, check the rates. Each taxing unit sets its own, usually by late September. The math is the final value times the combined rate, minus exemptions. The property tax calculator on the firm’s site runs that math with a different value, which is useful when planning for 2027.
A mistake on the bill is worth a phone call to the county tax office or the appraisal district. Not every error has to wait for next year’s protest.
2. Decide on payment timing
In Texas, the tax is owed as soon as the bill shows up. It turns delinquent on February 1. Next year that creates a small puzzle, since January 31, 2027 lands on a Sunday. Tax offices often accept payment on the following Monday when that happens, but a quick call to the county settles it.
A split payment can help with cash flow. Section 31.03 of the Tax Code lets a taxing unit offer it: half before December 1, the rest before July 1, with no penalty. Not every county or school district does. For a 2026 bill, the first half would be due Monday, November 30, so the time to ask is this month.
Waiting past the deadline costs real money. The guide spells it out. The penalty is 6% in February and climbs 1% a month to 12% by July 1. Interest adds another 1% a month. After July, a collection fee can be added on top. On a $50,000 bill, the guide estimates about $3,500 in penalty and $1,000 in interest by March.
3. Track any appeal still in progress
Some 2026 cases are still alive. In large counties, hearings ran into the fall, and the written orders came after that. Those owners may still be deciding what to do next.
The count starts when the order is received, not on the hearing date. District court and binding arbitration both allow 60 days. SOAH, the state administrative route for non-industrial property the board valued over $1 million, requires notice within 30 days and a deposit within 90. The firm’s page on binding arbitration consultation explains who qualifies and what the deposit covers.
One rule applies to every route. Under Section 42.08, the undisputed part of the tax has to be paid before it becomes delinquent, or the appeal can be forfeited. An owner who wins on value but misses that payment can still lose the case.
4. Plan for the end of the 20% cap
For the past several years, Texas has limited yearly value increases to 20% for non-homestead real property valued at or under about $5.3 million. The Texas Comptroller states that this limit expires December 31, 2026.
Unless the Legislature extends it, some 2027 notices for commercial and rental property could reflect full market value. Owners whose values were held down by the cap may see a larger jump than in recent years.
That makes preparation more important. A large increase is easier to challenge when the owner already has the income records, photos and market data in hand.
5. Gather 2026 financial records
For income-producing property, the financial file is usually the center of a protest. Year-end is a natural time to pull it together while the numbers are fresh. A useful package includes:
- Income and expense statements for 2026 and the two prior years.
- A current rent roll with lease terms and expiration dates.
- Vacancy history and any tenant concessions.
- Major repairs completed or deferred during the year.
- The 2026 ARB order or settlement, along with the evidence used.
The guide recommends noting what the appraisal district never saw last year. New information is often what moves a value at the next hearing.
6. Document the property as of January 1
Texas values property as of January 1 each year. Whatever the evidence shows about rents, occupancy and condition needs to reflect that date.
In the first days of January, dated photos, a list of vacant space and notes on repairs give the owner a record of the property on the valuation date. Owners who want an independent opinion of value as of that date can ask about an appraisal for a tax appeal. As the guide puts it, that kind of report shows what the evidence supports, not a target number.
A business with furniture, equipment or inventory has one more job. The count on hand at the start of January goes into the rendition, due April 15 in most cases. An owner who is required to render and does not can end up carrying the burden of proof at the hearing.
7. Set up representation early
Hiring a consultant for 2027? The appointment form can be signed in December. With it on file, the agent can see the account and file the protest the day the notice is mailed.
Consulting teams get busy in the spring. Early arrangements give more time to review the file before the deadline. The firm’s property tax consulting team handles protests for commercial and residential owners across Texas.
8. Put the 2027 dates on the calendar
The last step is simple. The key 2027 dates, according to the guide, are:
- Friday, January 1: valuation date.
- Thursday, April 1: notices due for single-family homesteads.
- Thursday, April 15: renditions due, with an extension available to May 15 on written request.
- Friday, April 30: many exemption applications due.
- Saturday, May 1: notices due for other property.
- Monday, May 17: the earliest protest deadline for most owners, since May 15 falls on a Saturday.
The guide advises filing the week the notice arrives, not at the last minute.
A short list for a busy season
Most of this checklist takes a few hours spread over several weeks. Paying the 2026 bill on time, tracking open appeals, gathering records and documenting the property on January 1 put an owner in a strong position before the first notice of 2027 is mailed.
About The Ambrose Group: The Ambrose Group is a Texas real estate consulting firm based in Jersey Village that has provided appraisal, property tax consulting and cost segregation services since 1994. The company profile covers its history and team.
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