Rolled Market Values: What Happens the Year After a Protest

The Statewide Rule: Clear and Convincing Evidence

When a value is lowered through a protest, arbitration, or a lawsuit, Texas law limits what the district can do the next year. The chief appraiser can’t raise the value unless the increase is reasonably supported by clear and convincing evidence. That’s a higher standard than the district normally has to meet.

It doesn’t freeze the value. New sales, new construction, renovations, or corrected property information can still support an increase. And if the market falls, the value doesn’t come down on its own.

Bexar County’s Rolled Values in 2025 and 2026

Bexar Central Appraisal District’s 2025–2026 reappraisal plan went further than state law. A market value resolved in 2025 at an informal meeting or an Appraisal Review Board hearing, and not appealed to arbitration, the State Office of Administrative Hearings, or court, stayed the market value for 2026. The exceptions were new construction or improvements, a change in the property’s characteristics, or evidence of a further reduction.

That’s why fewer appraisal notices went out in 2026. A rolled value didn’t change, so many owners got no notice.

Two details mattered:

Market value rolled, not taxable value. On a homestead, the 10% cap applies to appraised value. If the capped value was below market value, the taxable value could still rise even though the market value rolled. The 20% limit on other property under $5,320,000 worked the same way in 2026.

Appealing further ended the roll. A 2025 value taken to arbitration or court didn’t roll into 2026.

What Changes in 2027 and 2028

In September 2026, the district’s board approved a 2027–2028 reappraisal plan that replaces the roll. BCAD reappraises every property every year. For 2027, a value set by the final resolution of a 2026 protest is reviewed under the clear and convincing evidence rule. If the property hasn’t materially changed and the evidence doesn’t support a change, the prior value remains the basis for the next year.

The district can still adjust the value for new construction, remodeling, demolition, other physical or legal changes, corrected property information, evidence of a further reduction, or other reliable market evidence. Any increase still needs clear and convincing evidence. The same review applies to 2027 protest results going into 2028, and the plan names 2028 as a districtwide equalization year.

The difference from 2025–2026 is “other reliable market evidence.” A settled value used to stay put unless the property changed. Now market data alone can support a change, if it meets the higher standard. A 2025 state law limits reappraisal plans that reduce how often property is appraised, which is why the old wording wasn’t carried forward.

Rolled Values: The Pros and Cons

The upside. A protest result counted twice. Owners had a predictable value to budget around, and in a rising market, a settled value held while sales prices climbed.

The downside. A settlement that was still too high rolled forward too high. A rolled value didn’t come down when the market softened; the owner had to bring evidence of a further reduction. And with fewer notices in the mail, some owners didn’t realize they could still protest.

For commercial property, the downside is sharper. A value settled while a building was full can roll forward after a tenant leaves, unless someone shows the district the new rent roll.

Protest the Year After a Win

A good result last year is the best evidence you’ll have this year, but the district has to see it again. Check your value every year, whether or not a notice arrives. You can protest without a notice: the deadline is May 15, or 30 days after the notice is mailed, whichever is later.

Once you’re signed up, we protest every year automatically.

This article is general information about Texas property tax, not legal advice. Rules and deadlines can change with each legislative session.