Texas Tax Code §25.25, explained in plain English
A standard protest only works while the window for the current tax year is open. Texas Tax Code §25.25 is different: it's a correction mechanism for specific factual errors on appraisal rolls from prior years, and in some cases it can create a refund on taxes already paid.
What counts as a correctable error
The statute is narrower than a general "my value was too high" claim. It covers things like clerical errors, incorrect property descriptions, ownership mistakes, and, under §25.25(d), a value that's more than one-third too high on a residence homestead for that year.
A §25.25 correction is not a second protest. It's a narrower legal remedy for specific, provable errors on the record.
How far back it can reach
Depending on the type of error, corrections can generally be filed for a limited number of prior tax years. The exact window depends on the specific error being corrected, which is why the first step is always identifying what actually went wrong on the record, not just the fact that the bill felt high.
Why most homeowners never file one
Finding a §25.25 error means pulling prior-year appraisal records and comparing them line by line against what should have been on file, work that's easy to describe and tedious to actually do. That's the gap Andy's refund review is built to close: we pull the record, check it against the statute, and tell you plainly if there's a case before filing anything.


