Denton County Commercial Property Tax Protest Guide

Reviewed November 4, 2026.

Quick answer: commercial property in Denton County is valued every year, usually leaning on the income approach. The strongest protest evidence is your real income and expenses, plus sales of similar properties. Business personal property (BPP) has its own rendition deadline of April 15. Filing steps are on our Denton County property tax protest guide.

General information, not legal or tax advice.

How much commercial value Denton CAD sets

Source: TaxDrop analysis of Denton CAD 2026 appraisal roll. Market values before protests and exemptions.

On a $1.4 million property at a 2% combined rate, a 5% over-appraisal costs about $1,400 a year. This hypothetical calculation assumes the full reduction reaches taxable value; actual savings depend on exemptions, limitations and adopted rates.

How Denton CAD values commercial property

• Every year. Denton CAD reappraises all property annually, and reviews every commercial property type each year (Denton CAD 2025–26 reappraisal plan).
• Three approaches. Cost, sales and income. For leased property, income usually carries the most weight.
• Your numbers come in at protest. Denton CAD's plan notes that rent rolls and income statements generally come from owners during appeals. If you don't share them, the district uses market rents, vacancy and cap rates.

Evidence that moves a commercial value

1. Actual income and expenses. Two or three years of operating statements and a current rent roll.
2. Vacancy and lease-up. Document vacancy and lease-up costs as of January 1 and explain why the district’s stabilized assumptions overstate value; vacancy alone does not establish the correct market value.
3. Cap rate support. Sales of similar properties and the cap rates they traded at.
4. Condition and deferred maintenance. Roof, HVAC, parking lot. Dated bids beat descriptions.
5. Equity comps. Similar properties Denton CAD values lower per square foot or per unit.

Business personal property: don't miss these dates

• Rendition due April 15. A written request gets an automatic extension to May 15, plus up to 15 more days for good cause (Tax Code §22.23).
• Late penalty: 10% of the taxes owed (§22.28). Fraud penalties go higher.
• New $125,000 exemption. Texas voters approved Proposition 9 in November 2025. Starting in 2026, a $125,000 BPP exemption applies under the location and aggregation rules in Tax Code §11.145. Do not assume the exemption eliminates filing: owners at or below the threshold may need a certification rendition. Confirm subsequent filing requirements with Denton CAD. See the Comptroller’s BPP valuation guidance.
• How to file with Denton CAD: email bppdepartment@dentoncad.com, mail to P.O. Box 50764, Denton, TX 76206-0764, or deliver in person.
• BPP protests run later. Use the deadline on your BPP appraisal notice. A later notice can produce a later deadline; do not assume all BPP protests share one later date.

More detail: Texas business personal property rendition guide.

After the ARB

Further appeals have different deadlines. District-court and regular binding-arbitration filings generally must be made within 60 days after you receive the ARB order. A SOAH notice generally must be filed within 30 days, with a separate deposit deadline. Eligibility varies; industrial property is excluded from SOAH. Review the Comptroller’s appeal routes promptly.

Talk to a licensed consultant

TaxDrop's licensed Texas consultants handle Denton County commercial protests from filing through the ARB. Start with the free over-assessment check at app.taxdrop.com.

Sources: TaxDrop analysis of the Denton CAD 2026 roll; Denton CAD 2025–26 reappraisal plan; Denton CAD BPP rendition announcement; Tax Code §22.23; §22.28; HB 9 bill analysis; Proposition 9 results.

Build your file with our Texas property tax protest evidence checklist. It explains how to organize comparable sales, appraisal comparisons and condition evidence.