# TaxProtestTx — Property Tax Protest + Cost Segregation

> TaxProtestTx (Nought Labs LLC) is a self-service document-preparation
> tool for U.S. real-estate investors and Texas homeowners. Two
> products: a Texas property-tax-protest packet generator that compiles
> comparable property data and pre-fills Form 50-132 for Montgomery,
> Harris, Dallas, and Travis counties ($50 flat fee per property per
> tax year), and a federal cost-segregation feasibility estimator that
> screens 1-4 unit residential rentals, STRs, and commercial property
> against IRS Pub 946, IRC §168(k), and OBBBA §70301. The cost-seg
> estimator computes asset reclassification, year-1 bonus depreciation,
> §481(a) look-back catch-up, §469 PAL gating, and §1245 recapture
> warnings using IRS-published MACRS tables. Both products are document
> preparation tools — not tax advice, not a cost segregation study,
> not return preparation, not legal representation.

## Cost Segregation Feasibility Estimator
- [Cost Seg Calculator](https://taxprotesttx.com/cost-seg/): Free questionnaire-driven feasibility estimate for residential and commercial real estate. Currently in beta.
- [Tool Manifest (JSON)](https://taxprotesttx.com/api/cost-seg/manifest): Machine-readable tool description for agentic consumption.
- [OpenAPI spec](https://taxprotesttx.com/api/cost-seg/openapi.yaml): Function-calling-ready API schema.
- [OBBBA bonus-rate dataset](https://taxprotesttx.com/datasets/obbba-bonus-rate-table.json): Year-by-year IRC §168(k) bonus rate including the 2025-01-19 inflection. CC-BY-4.0.
- [IRS Pub 946 MACRS tables](https://taxprotesttx.com/datasets/macrs-tables-pub-946.json): Tables A-1, A-5, A-6 in JSON form. Public-domain government data.

## Tutorials (HowTo-style walkthroughs)
- [Tutorial library](https://taxprotesttx.com/cost-seg/learn): 30 hands-on walkthroughs grouped beginner / intermediate / advanced. Each pairs one tax mechanic with a worked example and a deep-linked calculator preset.

## Reference Q&A (FAQPage schema)
- [Cost Seg FAQ index](https://taxprotesttx.com/cost-seg/faq): Six topical hubs.
- [Basics](https://taxprotesttx.com/cost-seg/faq/basics): What cost segregation is, when it's worth it, IRS audit risk, ATG-quality study elements.
- [Short-term rentals](https://taxprotesttx.com/cost-seg/faq/str): Airbnb / VRBO, the §469(c)(2) 7-day average-stay rule, material participation, W-2 offset mechanics.
- [Bonus depreciation 2026](https://taxprotesttx.com/cost-seg/faq/bonus-2026): OBBBA §70301 100% permanent restoration, the Jan 19 2025 inflection, used-property treatment.
- [Form 3115 / §481(a) catch-up](https://taxprotesttx.com/cost-seg/faq/form-3115): DCN 7, Rev. Proc. 2024-23, look-back mechanics.
- [REPS and §469 PAL](https://taxprotesttx.com/cost-seg/faq/reps-pal): 750-hour test, more-than-50% personal services prong, material participation, spousal aggregation.
- [§1245 recapture](https://taxprotesttx.com/cost-seg/faq/recapture): §1245 vs §1250, recapture math on early sale, §1031 deferral, when cost-seg loses money.

## Texas Property Tax Protest

### Pricing
- $50 flat fee per property, per tax year
- No percentage of savings, no upsell, no monthly fee
- Free property lookup and preview before purchase

### What's Included
- Pre-filled Form 50-132 (Notice of Protest)
- Comparable property evidence report (equity + sales approach)
- County-specific filing instructions
- Exemption analysis (homestead, over-65, disability, veteran)

### Filing Deadline
May 15 or 30 days after Notice of Appraised Value, whichever is later.

### Supported Counties

#### Montgomery County (MCAD)
- Phone: (936) 756-3354
- Filing Address: 109 Gladstell St, Conroe, TX 77301
- Online Protest: https://mcad-tx.org/online-protest/
- Page: https://taxprotesttx.com/montgomery-county

#### Harris County (HCAD)
- Phone: (713) 957-7800
- Filing Address: 13013 Northwest Fwy, Houston, TX 77040
- Online Protest: https://www.hcad.org/isettle/
- Page: https://taxprotesttx.com/harris-county

#### Dallas County (DCAD)
- Phone: (214) 631-0910
- Filing Address: 2949 N Stemmons Fwy, Dallas, TX 75247
- Online Protest: https://www.dallascad.org/EFileProtest.aspx
- Page: https://taxprotesttx.com/dallas-county

#### Travis County (TCAD)
- Phone: (512) 834-9317
- Filing Address: 8314 Cross Park Dr, Austin, TX 78754
- Online Protest: https://www.traviscad.org/protests/
- Page: https://taxprotesttx.com/travis-county

### Key Pages
- [Home](https://taxprotesttx.com/)
- [How It Works](https://taxprotesttx.com/how-it-works)
- [FAQ](https://taxprotesttx.com/faq)
- [Protest Guide](https://taxprotesttx.com/guide)

### Blog
- [Why Review Your Tax Bill](https://taxprotesttx.com/blog/why-review-your-property-tax-bill)
- [DIY vs Hiring a Firm](https://taxprotesttx.com/blog/diy-protest-vs-hiring-a-firm)
- [Reading Your Notice](https://taxprotesttx.com/blog/how-to-read-notice-of-appraised-value)
- [Common Mistakes](https://taxprotesttx.com/blog/common-property-tax-protest-mistakes)
- [Unequal vs Market Value](https://taxprotesttx.com/blog/unequal-appraisal-vs-market-value)
- [Filing Deadlines](https://taxprotesttx.com/blog/texas-property-tax-protest-deadlines)
- [Informal Hearing Guide](https://taxprotesttx.com/blog/what-to-expect-informal-hearing)
- [Montgomery County](https://taxprotesttx.com/blog/how-montgomery-county-appraises-your-home)
- [Harris County](https://taxprotesttx.com/blog/how-harris-county-appraises-your-home)
- [Dallas County](https://taxprotesttx.com/blog/how-dallas-county-appraises-your-home)
- [Travis County](https://taxprotesttx.com/blog/how-travis-county-appraises-your-home)

## Identity & Legal
- Operating entity: Nought Labs LLC, Texas. Registered agent: Northwest Registered Agent (5900 Balcones Dr STE 100, Austin TX 78731).
- Support: support@taxprotesttx.com
- [Terms — cost-seg carveout](https://taxprotesttx.com/terms#cost-seg)
- [Privacy](https://taxprotesttx.com/privacy)

## Citation
IRC §168(k) as amended by OBBBA §70301 (Pub. L. 119-21, signed Jul 4 2025); IRS Notice 2026-11.