Beyond the Annual Protest: When a Correction Motion Is Your Best Option

What is a Correction Motion in Texas Property Tax?

A correction motion is a legal process under Texas Tax Code Section 25.25 that allows property owners to correct factual or clerical errors on the appraisal roll. Unlike a standard property tax protest, it can be filed at any time during the year and may apply retroactively for up to five years when errors result in significant overvaluation.

What Is a Correction Motion and When Does It Apply?

Many Texas property owners believe they have only one opportunity each year to challenge their property’s taxable value. If the protest deadline passes, they assume the numbers are locked in until the next cycle.

That assumption can be costly.

Under Texas Tax Code Section 25.25, property owners have another path when the issue isn’t a difference of opinion, but an error in the appraisal record itself. A correction motion allows factual or clerical mistakes on the appraisal roll to be corrected, even after the traditional protest window has closed. In certain cases, those corrections can reach back as far as five years, creating an opportunity to recover value from previously closed tax years.

Unlike a standard protest, a correction motion doesn’t just challenge a tax bill for a single year. It corrects the record that future valuations are built upon, making it a permanent fix rather than a temporary adjustment.

Why Standard Protests Don’t Always Solve the Problem

The traditional protest process is designed to address disagreements over market value. It’s time-sensitive, applies only to the current tax year, and typically revolves around appraisal judgment rather than objective inaccuracies.

Correction motions come into play when the problem runs deeper. In many cases, property owners discover that incorrect data (such as overstated square footage, improper classification, or missing depreciation) has been carried forward year after year. Once that data becomes embedded in the appraisal roll, it can distort value well beyond what a standard protest can realistically correct.

For owners who uncover these issues after protest season has ended, Section 25.25 provides a way to address them without waiting another year or accepting compounding errors as inevitable.

Understanding Factual and Clerical Errors

A correction motion is not meant to reopen valuation debates or re-argue market conditions. To qualify, the error must be objective and verifiable.

Factual errors typically involve incorrect physical or descriptive information about the property. This can include errors such as:

• misstated building size
• inaccurate land use
• incorrect construction details
• condition ratings that don’t reflect actual wear
• functional obsolescence
• deferred maintenance

Over time, even small inaccuracies in these areas can result in substantial overvaluation.

Clerical errors are more administrative in nature but can be just as impactful. These include error like: 

• missing or improperly applied exemptions
• duplicate improvements
• simple recording mistakes 

All of these can all inflate taxable value if they persist unchecked. Because appraisal districts often roll prior-year data forward, these errors frequently repeat across multiple years.

When these issues result in an overvaluation of 30 percent or more, a correction motion becomes particularly effective, allowing owners to address not just the current year’s assessment but prior years as well.

Properties That See the Greatest Impact

While any qualifying property may benefit, correction motions tend to be most powerful for the following property types:

• Commercial
• Multifamily
• Industrial
• High-value residential properties

These assets are more complex, rely heavily on accurate classification and condition data, and often involve valuations large enough that even minor errors translate into meaningful tax dollars.

For portfolio owners and investors, the impact is magnified. A single recurring mistake, such as incorrect land use or overstated improvements, can affect multiple properties and multiple tax years simultaneously. Correcting those records can unlock significant capital that has been unnecessarily tied up in taxes.

What to Expect in Terms of Timing and Refunds

One of the most misunderstood aspects of correction motions is timing. Unlike protests, you are able to file at any point during the year, making them especially useful when errors are discovered well after appraisal notices are issued. 

Correction Motion deadlines depend on the type of error being corrected. 

>> For substantial errors under Section 25.25(d), the motion must be filed before the current year’s property taxes become delinquent, which is typically January 31 of the following year. 

>> For clerical errors, ownership issues, or corrections involving non-existent property under Section 25.25(c), the law allows much more flexibility. Motions may be filed at any time within five years after January 1 of the tax year being corrected. Understanding which section applies is critical, as it determines both eligibility and how far back refunds may be pursued. But a correction motion makes it possible to get up to five prior years of relief.

Once filed, the review process varies by appraisal district and by the complexity of the correction. When successful, owners may receive refunds for affected prior years, along with corrected values moving forward. Those refunds are issued by the taxing entities after the corrected appraisal values are finalized.

While timelines and outcomes depend on the specifics of each case, many owners are surprised by how much value can be recovered when long-standing inaccuracies are finally addressed. 

When a Correction Motion Is Not the Right Approach

Correction motions are not a universal solution. If the issue is simply a disagreement over value, particularly when the perceived overvaluation is modest or based on market interpretation, arbitration or litigation may be the more appropriate route.

The distinction is important. Correction motions are designed to fix mistakes, not debate opinions. Used in the right circumstances, however, they are one of the most effective tools available to property owners under Texas law.

A Tool for Permanent Correction, Not Temporary Relief

At its core, a correction motion offers something that annual protests cannot: permanence. By correcting the appraisal record itself, property owners strengthen their tax position not only for the current year, but for years to come.

For owners of complex or high-value properties, understanding when Section 25.25 applies, and how to use it strategically, can mean the difference between accepting repeated overvaluation and reclaiming value that should never have been assessed in the first place.

When a Second Look Can Make a Real Difference

Correction motions are not about pushing the system. They’re about making sure the appraisal record accurately reflects the property that actually exists. For owners of commercial, multifamily, or complex properties, identifying and correcting these issues often requires a careful review of both valuation data and historical records.

Republic Property Tax helps property owners understand whether a correction motion makes sense for their situation. Our team reviews the facts, identifies qualifying errors, and explains the best options available, so you can move forward with clarity and confidence. If an error is holding your valuation back, correcting the record may unlock meaningful savings today while protecting your tax position in the years ahead

If you’re unsure whether a correction motion applies to your property, a brief assessment can help you understand your options. Request a review to find out if a correction motion is the right next step.