How to Appeal Your Property Tax Assessment in Texas, Maryland, Virginia, and DC

Property taxes are one of the largest operating expenses for rental property owners. When property values rise quickly, tax assessments often follow — but that doesn't mean the government's valuation is always correct. Every property owner has the right to appeal an assessment if they believe it's inaccurate, unequal compared to similar properties, or higher than market value.

Here's how the appeal process works in our four markets.

Texas: ARB Appeal Process

Deadline: May 15 or 30 days after receiving the Notice of Appraised Value, whichever is later. This is a hard deadline — missing it forfeits your appeal rights for that year.

Process: File a Notice of Protest with your County Appraisal District (Harris County Appraisal District for Houston, Tarrant CAD for Fort Worth, Collin CAD for Frisco/McKinney, etc.). You'll receive an informal hearing date with an appraiser, followed if unresolved by a formal ARB hearing.

What works in Texas: Sales comparables (recent sales of similar properties at lower values), income approach analysis for rental properties (your actual rental income capitalized at a market cap rate), and documentation of property condition issues. Texas law also allows you to receive the appraisal district's evidence in advance — request it proactively.

Cost and representation: You can protest yourself or hire a property tax consultant who typically works on contingency (a percentage of the savings). For investment properties, contingency-based consultants are often worth it — they have established relationships with appraisal district staff and know what evidence moves the needle.

Maryland: SDAT Appeal Process

Deadline: 45 days from the date of the Notice of Assessment. Maryland reassesses residential properties on a 3-year cycle — you can only appeal during a reassessment year unless you file a "supervisory review" in other years.

Process: File a written appeal to the State Department of Assessments and Taxation (SDAT). If unresolved, appeals proceed to the Property Tax Assessment Appeals Board and then to Tax Court if needed.

Maryland-specific consideration: Maryland's Phase-In system limits the amount of an assessment increase that applies each year over a 3-year cycle. Even in a reassessment year, only 1/3 of the increase typically applies in year one. Understanding the Phase-In effect is important for calculating the actual tax impact of an assessment increase.

Virginia: Circuit Court Appeal

Process: Virginia property tax appeals start with the local Board of Equalization (BOE) — you typically have 3 years from the date of assessment to file. If the BOE decision is unsatisfactory, appeals proceed to Circuit Court.

Virginia-specific consideration: Virginia localities reassess property at different intervals — some annually, some every 2 years, some every 4 years. Know your locality's reassessment schedule (Fairfax County reassesses annually; other localities vary). The Board of Equalization is your first stop and often the most accessible avenue for resolution.

Washington DC: Assessment Appeal

Deadline: April 1 of the tax year (for current year's assessment). DC conducts annual assessments.

Process: File an appeal with the Real Property Tax Appeals Commission (RPTAC). Hearings are relatively informal, and DC's process is generally more accessible for self-represented taxpayers than Maryland or Virginia's court-based appeals.

Documentation That Wins Appeals

Regardless of jurisdiction, successful appeals typically rely on:

• Comparable sales: Recent sales of similar properties at lower per-square-foot values than your assessment implies
• Professional appraisal: A current appraisal showing market value below assessed value is the strongest evidence in most jurisdictions
• Income approach: For rental properties, your actual rental income capitalized at a prevailing market cap rate — if this calculation produces a value lower than the assessment, it's compelling evidence
• Condition documentation: Photos and contractor estimates for any significant deferred maintenance, functional issues, or defects that reduce your property's market value relative to comparables

At Flat Fee Landlord, we remind our managed landlords annually about their right to protest property tax assessments and provide the rental income and expense data that supports income-approach analysis. Get your free rental analysis to see how we support landlords in our markets.