Appeal guide · Texas
How to appeal a commercial assessment in Dallas County
8 steps from the notice to the Appraisal Review Board of Dallas County and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.
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)
Where to file
DCAD uFile Online Protest and Settlement System
Statute
Tex. Tax Code §41.41 and §41.44 (protest); §42.21 (district court); Chapter 41A (binding arbitration)
The process, in order
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.
Forms you will need
- +Form 50-132, Property Owner's Notice of Protest (or a uFile online protest)
- +Form 50-162, Appointment of Agent for Property Tax Matters
- +Form 50-283, Property Owner's Affidavit of Evidence
- +Form AP-219, Request for Binding Arbitration
- 1
Mid-April, when real property notices mail
Pull the account and notice
Confirm improvement area, land area, class and IMA in DCAD's records, and note the PIN printed on the notice; uFile requires it.
- 2
Before filing
Appoint the agent
File Form 50-162 with DCAD so notices and hearing information reach the consultant. Protests filed by an agent without written authorization are dismissed.
- 3
By May 15 or 30 days after notice delivery, whichever is later
File in uFile with evidence and an opinion of value
Select the protest reasons (market value and unequal appraisal), upload the income analysis and comparables, and enter an opinion of value. Without both, DCAD will not make a settlement offer.
- 4
Before the ARB hearing
Settlement review with a DCAD appraiser
Appraisers review uploaded evidence and respond by email or phone. If no one has called at least 3 business days before the hearing, ask for an informal telephone review.
- 5
When the hearing notice arrives (at least 15 days before the hearing)
Download DCAD's hearing evidence
Use the PIN on the hearing notification to pull the IMA and LMA data, sales and Value Summary Sheet, and request anything else under §41.461.
- 6
Hearings run from spring into summer
Present to the ARB
Bring one printed copy of the evidence, request a three-member panel if preferred, and plan the argument for five to seven minutes.
- 7
By certified mail after the full board approves the panel's recommendation
Receive the order determining protest
The date the order is received starts the clock for arbitration, SOAH and district court.
- 8
30 days for a SOAH notice; 60 days for arbitration or district court
Arbitrate, go to SOAH or sue
File Form AP-219 or the online request with the Comptroller, file a SOAH notice with the chief appraiser, or petition district court and pay the undisputed taxes before the delinquency date.
Mistakes that lose Dallas County appeals
- Filing a uFile protest with no documentation or opinion of value, which removes any chance of a pre-hearing settlement offer.
- Bringing evidence on a phone or tablet; the ARB accepts only paper or media it can keep for the record.
- Building the income approach on asking rents instead of the effective rents after concessions the Standards of Documentation ask for.
- Filing duplicate written and online protests on one account, or filing related accounts one at a time in uFile when they should be heard together.
- Missing the separate business personal property deadline on retail, hotel and industrial locations.
Evidence rules
- 1.The 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.
- 2.Cost 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.
- 3.Bring 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.
- 4.uFile 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.
- 5.DCAD 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)).
Frequently asked
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.
File a stronger Dallas County appeal this cycle.
ATALI ELECTRIC builds the income, sales and uniformity exhibits, fills the county forms and tracks every deadline.