There are few instances when property owners can file late “back-file” protests, but please note the likelihood of success is reserved for unique situations and is not a common practice. You can file a late protest based on a substantial overvaluation of your property. This is referred to as a 25.25d protest and you will need to prove that your property has been at least one-third over-appraised for the hearing to be granted at all. For example, if your property is appraised at $4,000,000 then you will need to prove that the value is under $3,000,000 to obtain any reduction at all. This protest must be filed by the tax payment deadline (January 31st) of the following year and your taxes must be paid on-time. Substantial errors most commonly occur with certain commercial properties, or properties impacted by natural disasters.
You can also re-open the appraisal roll for up to four tax years in order to correct a clerical error on your property, which is called a 25.25c protest. This can be for miscalculations or issues with exemptions.