Free 50-195 Property Tax Protest and Appeal Procedures - Texas

50-195 (05-09/8) [41.41, 41.70]

The law gives property owners the right to protest actions concerning their property tax appraisals. You may follow these appeal procedures if you have a concern about: · · · · · · · · · ·

Property Tax Protest and Appeal Procedures

Informal Review (Insert description of appraisal district's informal review process, if any, then give name and telephone number of person taxpayer should contact.)

themarketorappraisedvalueofyourproperty theunequalappraisalofyourproperty theinclusionofyourpropertyontheappraisalroll anyexemptionsthatmayapplytoyou thequalificationforanagriculturalortimberappraisal thetaxablestatusofyourproperty thelocalgovernmentswhichshouldbetaxingyourproperty theownershipofproperty thechangeofuseoflandreceivingspecialappraisal anyactiontakenbythechiefappraiser,appraisaldistrictor appraisal review board that applies to and adversely affects you.

of the evidence presented. In certain protests where the owner has submitted an independent appraisal before the hearing, the chief appraiser has the burden of proving the property's value by clear and convincing evidence. You can get a copy of a protest form from the appraisal district office at (Insert address.)

Note: You shouldn't try to contact ARB members outside of the hearing. The law requires ARB members to sign an affidavit saying that they haven't talked about your case before the ARB hears it.

Review by the Appraisal Review Board If you can't resolve your problem informally with the county appraisal district (CAD) staff, you may have your case heard by the appraisal review board (ARB).

Review by the District Court or an Arbitrator After it decides your case, the ARB must send you a copy of its order by certified mail. If you're not satisfied with the decision, you have the right to appeal. If you choose to go to court, you must start the process by filing a petition within 45 days of the date you receive the ARB's order. As an alternative and within the same time period, you may file a request for binding arbitration with the county appraisal district in certain cases. Tax Payment You must pay either the amount of taxes due on the portion of the taxable value not in dispute or the amount of taxes due on the property under the order from which the appeal is taken. More Information You can get more information by contacting your appraisal district at (Insert appraisal district name, address, telephone number.).

The ARB is an independent board of citizens that reviews problems with appraisals or other concerns listed above. It has the power to order the CAD to make the necessary changes to solve problems. If you file a written request for an ARB hearing (called a notice of protest) before the deadline, the ARB will set your case for a hearing. You'll receive written notice of the time, date and place of the hearing. If necessary, you may request a hearing in the evening, Saturday or Sunday. Prior to your hearing, you may ask to review the evidence the CAD will use to uphold their determination. The CAD may ask you for a copy of the evidence you plan to present. The hearing will be informal. You or a designated agent may appear in person to present evidence or you may send notarized evidence for the ARB to review at your hearing. The CAD representative will present evidence about your case. You may cross-examine the CAD representative. The ARB will make its decision based on the evidence presented. The CAD has the burden of establishing the property's value by a preponderance

You can also get a pamphlet describing how to prepare a protest from the appraisal district or from the State Comptroller's Property Tax Assistance Division at P.O. Box 13528, Austin, Texas 78711-3528.

Usual Deadline On or before May 31 (or 30 days after a notice of appraised value was mailed to you, whichever is later). Late protests are allowed if you miss the usual deadline for good cause. Good cause is some reason beyond your control, like a medical emergency. The ARB decides whether you have good cause. Late protests are due the day before the appraisal review board approves records for the year. Contact your appraisal district for more information.

Deadline for Filing Protests with the ARB*

For ARB changes (the ARB has informed you of a change that increases your tax liability and the change didn't result from a protest you filed), the deadline is before the 30th day after the notice of the determination was mailed to you. (You may insert deadline for protests concerning omitted property if doing so would avoid taxpayer confusion.)

Special Deadlines For change of use (the appraisal district informed you that you are losing agricultural appraisal because you changed the use of your land), the deadline is before the 30th day after the notice of the determination was mailed to you.

If you believe the appraisal district or ARB should have sent you a notice and did not, you may file a protest until the day before taxes become delinquent (usually February 1) or no later than the 125th day after the date you claim you received a tax bill from one or more of the taxing units that tax your property. The ARB decides whether it will hear your case based on evidence about whether a required notice was mailed to you.

* The deadline is postponed to the next business day if it falls on a weekend or holiday.