Frequently Asked Questions
Frequently Asked Questions
Find answers to common questions about property taxes and our services.
What is the Texas Property Tax Calendar?
January 1st
Appraisal districts establish property values as of January 1.
March–May
Notices of appraised value are issued. Property owners review values and determine whether to file a protest.
April 15th
Deadline for filing Business Personal Property (BPP) and Residential Real Property Renditions
April 30th
Deadline for filing Agricultural Exemption Applications
May 15th
Protest deadline is May 15th or 30 days from the date of the value notice.
May–July
Informal and/or Formal hearings take place for accounts under protest.
July
Most counties in the State of Texas certify their appraisal rolls in late July, meaning a majority of the values are finalized for the current tax year.
August–September
Local taxing jurisdictions adopt budgets and set tax rates based on certified values.
October–December
Tax bills are issued.
January 31st (following year)
Property taxes are due by January 31. Penalty and interest begin accruing on February 1 for unpaid balances.
What is the difference between Market and Appraised Value?
Market Value represents what a property could sell for on the open market as of January 1st. Appraised value is the value on which taxes are levied.
Can protesting my value actually increase my taxes?
No! There is absolutely no risk in having your taxes increase by protesting your property valuation.
Why Protest Your Property Tax Value?
Lower tax liability
Appraisal district values do not always reflect market realities or the true economic condition of a property. Protesting your value can reduce overall tax liability, generate significant savings, and help keep your project aligned with budget expectations.
Improved accuracy
Property tax protests provide an opportunity to correct inaccuracies related to development timing, ownership, situs, land size, use, and exemptions. Resolving these issues helps ensure the assessed value accurately reflects the property's current status and use.
Protection across the development cycle
For homebuilders and developers, property tax exposure can fluctuate significantly based on market conditions, absorption pace, and development activity. Proactive protests help prevent premature or inflated valuations as a project moves from raw land through finished lots and vertical construction.
Professional representation
Effective protests require more than data. They require an understanding of county-specific valuation practices, local nuances, and how appraisal districts evaluate development property. Professional representation provides informed advocacy, established relationships with appraisal districts, and a clear, well-supported presentation of your position.
How and when are acreage accounts split into individual lot accounts?
Appraisal Districts and Developers/Homebuilders do not work in tandem. An appraisal district values development or homebuilding activity as of January 1st. In most cases, if a plat is recorded after January, any new accounts resulting from the plat will not be split out until the following tax year. Therefore, the appraisal district's records will only reflect the characteristics and value for the parent acreage account as of January 1st. This nuance is important for new lots and/or homes sold prior to year-end, where taxes are prorated at the closing.
What is a Pure or MUD-only account?
A Pure or MUD-only account is created when property is subject to Waiver of Special Appraisal, implemented by a Special Purpose District. The same property is represented under two account numbers: a Main account that includes non-MUD taxing jurisdictions and a Pure account that applies only to the MUD. The Pure account value is maintained at market to support the MUD's assessed valuation for bond financing, while protesting the Main account allows ad valorem taxes for non-MUD jurisdictions to be reduced without affecting the MUD value.
What are Public Improvement District (PID) Assessments?
A Public Improvement District (PID) assessment is an annual installment imposed by the district to fund infrastructure and development improvements. PID assessments are not ad valorem property taxes. They are not set, valued, or administered by appraisal districts and do not have an adopted tax rate. While PID assessments often appear on the same bill as property taxes, they are imposed and administered separately by the PID Administrator.
Why Hire Ad Valorem Advisors?
We specialize in homebuilders and developers
Ad Valorem Advisors is built around the unique needs of residential developers and homebuilders. From entitled land to paper lots and finished inventory, we understand how appraisal districts value property at each stage of development.
Industry experience, not just consulting experience
Our team includes professionals who have worked directly for homebuilders, developers, and private capital. Because we've been on the other side of the table, we understand your internal processes, reporting requirements, capital constraints, and timelines.
Time savings and reduced burden
Property tax matters can be complex and highly detailed. We manage all aspects of your property tax process, allowing your team to stay focused on development, construction, and operations.
Technology and proactive tracking
Our client portal tracks your inventory year-round and provides live value estimates as properties move through the tax cycle. We also provide comprehensive tax bill reporting to simplify accounting and reduce administrative effort. Beyond protests and tax bills, we handle a wide range of property tax-related matters including ownership issues, agricultural valuations, and more, providing a fully integrated, proactive service for your team.
Strong relationships with appraisal districts
We focus exclusively on Texas and have established long-standing, trusted relationships with appraisal districts across the state. Our experience, preparation, and consistency lead to more productive negotiations and better outcomes.
Transparent communication and insight
We know that property taxes affect budgets, cash flow, and reporting. Our approach emphasizes transparency, responsiveness, and actionable insights, so you always understand the status of your portfolio and its impact on your business.
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