Dallas, Texas
Dallas County commercial property tax appeals
Appeals start with the Dallas Central Appraisal District (DCAD) and go to the Appraisal Review Board of Dallas County. Here is how commercial evidence is built, filed and heard in Dallas County.
- Assessor
- Dallas Central Appraisal District (DCAD)
- First-level board
- Appraisal Review Board of Dallas County
- Filing deadline
- May 15 or the 30th day after the notice of appraised value is delivered, whichever is later (Tex. Tax Code §41.44(a)(1)); the business personal property deadline is printed on the BPP notice (June 11 in 2026)
- 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, with commercial Improved Market Areas and Land Market Areas reviewed under DCAD's biennial reappraisal plan
- Notices mailed
- Real property notices mailed in mid-April (April 14 in 2026); business personal property notices about a month later (May 12 in 2026)
How Dallas County assesses commercial property
Dallas County applies the same Texas market value rules as Harris County, but DCAD runs the calendar and the evidence process its own way. Real property notices went out on April 14 in 2026, the protest deadline is May 15 or 30 days after delivery of the notice, whichever is later, and business personal property follows about a month behind with its own notice and deadline. DCAD wants protests filed through uFile, its online protest and settlement system, and for commercial accounts an appraiser will usually email a settlement offer before the hearing if the owner uploaded enough documentation and an opinion of value.
Hearings before the Appraisal Review Board of Dallas County are short. Panels sit as a single member unless the owner asks for three, each side gets roughly five to seven minutes plus rebuttal, and the typical hearing lasts about 15 minutes, so a packet has to make its case on the first page. The ARB's written Standards of Documentation tell commercial owners what to bring: rent rolls, three years of operating statements, effective rents after concessions and January 1 occupancy for the income approach, or signed contracts and AIA G702 detail for cost.
Because DCAD publishes the Improved Market Area and Land Market Area data behind each scheduled account, the equal-and-uniform argument under §41.43(b)(3) is unusually practical here. After the ARB, owners weigh district court against binding arbitration for property valued at $5 million or less, or a SOAH appeal for non-industrial property above $1 million.
Major commercial submarkets
- Dallas CBD
- Uptown and Turtle Creek
- Las Colinas and Irving
- LBJ Freeway and Far North Dallas
- Stemmons Freeway and Brookhollow industrial
- Southern Dallas County Inland Port
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 Dallas County
| Form | Filed with | Purpose |
|---|---|---|
| Form 50-132, Property Owner's Notice of Protest (or a uFile online protest) | Appraisal Review Board of Dallas County | Starts the protest. uFile files one protest per account; accounts that should be heard together are filed on paper and stapled together. |
| Form 50-162, Appointment of Agent for Property Tax Matters | Dallas Central Appraisal District | Authorizes a paid consultant. The ARB dismisses protests where the agent lacks written authorization signed by the owner. |
| Form 50-283, Property Owner's Affidavit of Evidence | Appraisal Review Board of Dallas County | Optional in Dallas County; used to submit evidence for a telephone hearing or when no one will appear. |
| 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: DCAD uFile Online Protest and Settlement System
Hearings and evidence
The Dallas County ARB sits in single-member panels by default, and the owner may opt for a three-member panel at the hearing. Each side typically gets five to seven minutes plus a rebuttal, the whole hearing runs about 15 minutes, and the owner hears the panel's recommendation before leaving. The written order follows by certified mail once the full board approves it. Hearings are held in person at DCAD's Stemmons Freeway office or by telephone, and qualifying large commercial accounts may request a special panel.
- 01The ARB's Standards of Documentation for commercial real estate call for the prior-year rent roll, a rent summary and income and expense statements (typically three years), plus lease offering rates, concessions, effective rents and occupancy as of January 1.
- 02Cost evidence must be signed construction contracts or a certified AIA G702 (or equivalent) showing all hard and soft costs; a subject sale within three years needs a signed closing statement or contract.
- 03Bring one printed copy or a CD or USB drive in JPG, PDF, XLS, XLSX, DOC or DOCX format. The ARB will not accept evidence from phones, or video and audio files.
- 04uFile uploads are limited to 20 files, 8 MB each and 15 MB in total, and DCAD recommends getting evidence to the ARB at least five days before a telephone hearing.
- 05DCAD posts its hearing evidence online when the hearing is scheduled, including Improved Market Area and Land Market Area data for commercial accounts; information not delivered on request at least 14 days before the hearing cannot be used (§41.67(d)).
Income evidence
DCAD organizes commercial accounts into Improved Market Areas and Land Market Areas, and its reappraisal work combines sales with income and expense data inside those areas. The IMA and LMA data released with the hearing notice is the quickest way to see which rent, vacancy and cap rate assumptions drove a value. An income rebuttal works best when it answers those assumptions directly: effective rent after concessions rather than asking rent, occupancy on January 1 rather than at year end, and a cap rate supported by sales from the same IMA. Operating statements provided to DCAD remain confidential under §22.27.
Practitioner notes
- Industrial and retail cases turn on the comparison grid. A Southern Dallas County distribution building and older Stemmons Freeway flex space trade in different markets, so sales and equity comparables should come from the same IMA or carry an explicit location adjustment.
- Business personal property runs on its own calendar. BPP notices go out about a month after real property notices with a later deadline, so retail, hotel and industrial owners often carry two protests per location.
- Single-tenant net lease property: a lessee contractually obligated to reimburse the owner's taxes can protest if the owner does not (Tax Code §41.413).
- Pick the post-ARB route on value and cost: arbitration caps at $5 million of ARB value with a deposit of $500 to $1,550 for non-homestead property, SOAH needs a $1,500 deposit, and district court suits larger office and industrial accounts where expert testimony justifies the expense.
Dallas County appeal questions
Last verified October 2026 against the assessor, board and statute.
Does DCAD make settlement offers on commercial property?
Not automatically, but in most instances a DCAD appraiser responds with a uFile settlement offer when the owner has provided sufficient documentation and the appraiser has had time to review it before the hearing. Automated offers are limited to certain residential neighborhoods.
How long is a Dallas County ARB hearing?
About 15 minutes. Each side typically gets five to seven minutes plus a rebuttal before a single-member panel, unless the owner opts for a three-member panel.
Should a Dallas owner choose arbitration or district court?
Arbitration is limited to property the ARB valued at $5 million or less and requires a deposit, and filing a district court appeal on value waives it. Larger office and industrial accounts usually go to district court, and SOAH is a third route for non-industrial property above $1 million.
Can a tenant protest the value?
Yes. A lessee that is contractually obligated to reimburse the owner for taxes may protest if the owner does not file, and is treated as the owner for the protest.
Nearby jurisdictions
Build your Dallas County evidence packet in minutes.
The Appraisal Review Board of Dallas County forms, deadlines and exhibit formats are preconfigured. Upload a notice to start.