Who is this for?
Harris County homeowners who did not file a protest by May 15, 2026 (or within 30 days of receiving their notice), and who believe their HCAD appraised value is substantially too high. There are three separate correction paths, each with different rules.
What are the three 25.25 correction options?
| Option | What it covers | Threshold | Deadline |
|---|---|---|---|
| 25.25(c) — clerical errors | Clerical mistakes, property appraised twice, property that doesn't exist, or wrong ownership | No value threshold | Up to five years back |
| 25.25(d) — substantial over-appraisal | Your appraised value is far above the correct value | More than 1/4 too high (homestead); more than 1/3 too high (non-homestead) | Before taxes become delinquent — generally January 31 of the year after the tax year |
| 25.25(h) — joint motion | You and the Chief Appraiser both agree the value should change (common for recent buyers with a closing statement) | No threshold | By agreement |
How does the 25.25(d) "substantial error" motion work?
This is the main late option for most homeowners. To qualify, your home's appraised value must exceed the correct value by more than one-fourth if the property is your residence homestead (more than one-third if it is not). In plain numbers: if HCAD says your homestead is worth $500,000, a 25.25(d) motion only succeeds if you can show the correct value is below $400,000.
Three more rules to know:
- The 10% late-correction penalty. If your motion succeeds, you pay a penalty equal to 10% of the taxes calculated on the corrected value. You waited, so the law charges for the privilege — but on a large reduction you still come out well ahead.
- You can't use it if you already protested. If your value was determined at an ARB protest hearing where you presented evidence, or was set by a written agreement with the district, 25.25(d) is off the table for that year.
- Keep your taxes current. You must pay at least the undisputed portion of your taxes before the delinquency date, or you forfeit the motion.
What is a 25.25(h) joint motion — and why is it gold for recent buyers?
If you bought your home recently and your closing statement shows you paid meaningfully less than HCAD's value, you may not need a hearing at all. Under 25.25(h), you and the Chief Appraiser can file a joint motion to correct the value by agreement — no over-appraisal threshold applies. Districts respond well to closing statements from open-market sales. One caveat: a value set by joint motion can't be appealed or taken to arbitration afterward, so be sure you're satisfied with the corrected number.
How do I actually file in Harris County?
For a 25.25(d) motion, use the Texas Comptroller's motion form (Form 50-230) and file it with the Harris County Appraisal Review Board — HCAD's iFile system and mail both work. Attach your evidence. For a potential 25.25(h) joint motion, contact HCAD directly with your closing statement and request a correction by agreement. For clerical errors under 25.25(c), a written motion to the ARB describing the error is the starting point.
How do I know if my home is over-appraised enough to qualify?
That's exactly what ProtestEdge's free second-opinion check is for. We analyze HCAD's own public data using the same equity methodology the district uses, and show you how your appraised value compares to similar homes in your neighborhood. If your value looks 25%+ out of line, that's a strong signal a 25.25(d) motion is worth pursuing — and you'll want to gather market evidence to support the correct value before filing. ProtestEdge currently covers single-family residential properties in Harris County using equity (uniform-and-equal) comparisons.
Frequently asked questions
Can I still protest my Harris County property taxes after May 15?
A standard protest, no — but Texas Tax Code 25.25 allows late correction motions. The most common, 25.25(d), is available until your taxes become delinquent, generally January 31 of the following year, if your homestead is over-appraised by more than one-fourth.
What is the deadline to file a 25.25(d) motion for the 2026 tax year?
Before your 2026 taxes become delinquent — for most Harris County homeowners that means filing by January 31, 2027, and keeping the undisputed portion of your taxes paid.
Is there a penalty for a late correction?
Yes. A successful 25.25(d) correction carries a late-correction penalty of 10% of the taxes calculated on the corrected value. There is no such penalty for 25.25(c) clerical corrections or 25.25(h) joint motions.
I just bought my home for less than HCAD's value. What should I do?
Ask HCAD about a 25.25(h) joint motion and provide your closing statement. Districts routinely correct values to recent open-market purchase prices. Note that a joint-motion value can't be appealed afterward.
Does winning a 25.25 motion lower next year's starting value?
Your corrected value becomes the certified value for that tax year, which is the baseline HCAD works from going into the next appraisal cycle — one more reason not to let a bad year stand.
This guide is general information about Texas law, not legal or tax advice for your specific situation.