San Antonio, Texas
Bexar County commercial property tax appeals
Appeals start with the Bexar Appraisal District (BCAD) and go to the Bexar Appraisal Review Board. Here is how commercial evidence is built, filed and heard in Bexar County.
- Assessor
- Bexar Appraisal District (BCAD)
- First-level board
- Bexar Appraisal Review Board
- Filing deadline
- May 15 or the 30th day after the notice was mailed, whichever is later (Tex. Tax Code §41.44(a)(1)); mailed protests must be postmarked by the deadline
- Commercial assessment level
- 100% of market value (no fractional assessment ratio)
- Value standard
- Market value (Tex. Tax Code §1.04(7) and §23.01)
- Valuation date
- January 1 of the tax year
- Assessment cycle
- Annual: market value as of January 1 under BCAD's biennial reappraisal plan; the 2026 plan carried certain 2025 protested values forward, so fewer notices were mailed
- Notices mailed
- Notices of Appraised Value mailed in early to mid-April (week of April 10 in 2026), sent to owners whose value changed by more than $1,000; owners may protest without a notice
How Bexar County assesses commercial property
Bexar Appraisal District values more than 790,000 accounts in San Antonio and the rest of Bexar County at 100% of market value as of January 1. In 2026 it mailed notices the week of April 10 to about 196,000 owners whose values changed by more than $1,000, fewer than usual because the reappraisal plan carried certain 2025 protested values into 2026. Owners can protest whether or not they received a notice, and the deadline is May 15 or 30 days after the notice was mailed, whichever is later. Protests are filed through the Online Services Portal, in person at the North Frio Street office, or by mail postmarked by the deadline.
Most commercial protests in Bexar are resolved in an informal meeting with a BCAD appraiser, provided the owner brings documentation. Agreement produces a signed consent form and a final value. Anything left goes to the Bexar Appraisal Review Board, which began 2026 hearings on May 26. Panels sit as three members or one, run hearings of about 15 minutes, and follow the Comptroller's model procedures closely, including a separate motion for each protested issue.
The evidence rules reward preparation: owner evidence should reach the ARB 48 business hours ahead, and BCAD's own evidence must be delivered at least 14 days before the hearing if requested. After the ARB, owners weigh arbitration for property valued at $5 million or less, SOAH for non-industrial property above $1 million, or district court.
Major commercial submarkets
- Downtown San Antonio and the River Walk
- Northwest and the South Texas Medical Center
- North Central and Stone Oak
- Northeast I-35 industrial corridor
- Port San Antonio and the southwest industrial area
- Alamo Heights and Broadway retail
Uniformity authority
Tex. Const. art. VIII, §1; Tex. Tax Code §41.43(b)(3) and §42.26(a)
Appeal statute
Tex. Tax Code §41.41 and §41.44 (protest); §42.21 (district court); Chapter 41A (binding arbitration)
After the board
District court petition within 60 days of receiving the ARB's order (Tax Code §42.21); binding arbitration through the Comptroller within 60 days for property valued at $5 million or less (Chapter 41A); or a State Office of Administrative Hearings appeal, noticed within 30 days, for non-industrial property valued above $1 million
Official forms ATALI ELECTRIC fills for Bexar County
| Form | Filed with | Purpose |
|---|---|---|
| Notice of Protest (BCAD's version of Comptroller Form 50-132) or an online protest | Bexar Appraisal Review Board, through BCAD | Starts the protest. Filed online, in person at 411 North Frio Street, or by mail postmarked by the deadline; the evidence request under §41.461 is most easily made on the protest itself. |
| Form 50-162, Appointment of Agent for Property Tax Matters | Bexar Appraisal District | Authorizes a consultant to receive notices, negotiate with BCAD appraisers and appear before the ARB. |
| Form 50-283, Property Owner's Affidavit of Evidence (or an unsworn declaration) | Bexar Appraisal Review Board | Required for telephone and video hearings and used when no one will appear in person; without it a missed hearing can end in dismissal. |
| Form AP-219, Request for Binding Arbitration | Texas Comptroller of Public Accounts | Appeals an ARB order on property valued at $5 million or less; filed with the deposit within 60 days, or through the Comptroller's online system. |
Filing system: BCAD Online Services Portal (bcadonline.org), using the property ID printed on the notice
Hearings and evidence
The Bexar ARB follows the Comptroller's model hearing procedures before a three-member or single-member panel (single-member on written request by the 10th day before the hearing). Hearings are usually scheduled for 15 minutes at a set time, and owners should sign in 15 minutes early. Telephone or video hearings must be requested in writing at least 10 days ahead when an agent represents the owner and require a notarized affidavit or unsworn declaration. Panels deliberate orally and make a separate motion on each protested issue; the Order Determining Protest is sent by certified mail or email. Owners of complex property may request a special panel under §41.66(k-1).
- 01Owner evidence, in paper or digital form, should reach the ARB at least 48 business hours before the formal hearing; evidence brought on the day is handed over at check-in and kept for the record.
- 02BCAD must deliver the evidence it plans to use at least 14 days before the hearing if the owner requested it; requested information not delivered in time is excluded under Tax Code §41.67(d).
- 03Under §41.67(e) the chief appraiser may not offer evidence supporting a value change that was not delivered to the owner in time on request.
- 04Proprietary income data can be presented in a closed hearing on joint request; it must be marked confidential and is protected by Tax Code §22.27.
- 05At the end of each side's presentation, an opinion of value must be stated for the property.
Income evidence
San Antonio commercial values come from BCAD's income and sales models by property type and neighborhood, and because Texas sale prices are not publicly disclosed, the district's cap rate and rent inputs are often the softest point in a value. The informal meeting is where income evidence does the most work: BCAD appraisers settle many commercial accounts when the owner supplies a rent roll, three years of operating statements and a stabilized pro forma, and both sides sign a consent form that fixes the value. For the ARB, condense the income approach to a single page that shows effective rent, January 1 vacancy, normalized expenses and the cap rate, then cite the trades behind the rate.
Practitioner notes
- Industrial and flex accounts along the Northeast I-35 corridor and around Port San Antonio benefit from equity comparables drawn from the same corridor; BCAD's neighborhood groupings are the place to start an equal-and-uniform matrix.
- Medical office near the South Texas Medical Center often carries specialized improvements that inflate a cost-based value; the income approach and sales of comparable medical buildings usually counter it better than a depreciation argument.
- Business personal property is protested separately from real property, so retail, hotel and industrial owners frequently carry two protests per location.
- A signed informal settlement is final. Review the agreed value against the full income model before signing, because it cannot be taken to the ARB afterward.
Bexar County appeal questions
Last verified October 2026 against the assessor, board and statute.
Can I protest in Bexar County if I did not get a notice?
Yes. BCAD states that owners may protest without having received a notice, and in 2026 notices went only to owners whose value changed by more than $1,000.
What is the Bexar protest deadline?
May 15 or 30 days after the notice was mailed, whichever is later. Mailed protests must be postmarked by the deadline.
How long is a Bexar ARB hearing?
Usually 15 minutes, scheduled at a set time. Owners and agents should sign in with the ARB receptionist 15 minutes before the hearing.
Is an informal settlement with BCAD final?
Yes. When the owner and the appraiser agree, both sign a consent form and the agreed value becomes the final value for the year.
Nearby jurisdictions
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