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What we do as your
Property Tax Consultant, is to get
you the best possible outcome of
your property tax protest. We
will advise you on every step of the
protest process, up to and including
arbitration.
Call us for a
consultation. We will discuss
your tax situation with you. We will
explain the protest process and
answer any questions you may have.
We will explain the kind of evidence
you will need to present your case
to the Appraisal Review Board,
should you get to a formal hearing.
We will also explain the binding
arbitration procedure as well.
Please give us a call 817-675-4717
or send an e-mail to
propertytaxwatchdog.com |
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How to Protest
(Information from the Texas Comptroller of Public
Accounts)
Your
most important right as a taxpayer is your right to protest to
the appraisal review board (ARB). You may protest if you
disagree with any of the appraisal district’s actions concerning
your property. You may discuss your objections about your
property value, exemptions and special appraisal in a hearing
with the ARB, an impartial panel of your fellow citizens.
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All forms below are PDF files. If you do not
already have Adobe Acrobat Reader, you will need to
download the latest version to view, fill, and print the
forms. |
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Protest Form |
Arbitration Form |
CAD Representation Form |
Most
appraisal districts will informally review your protest with you
to try to resolve your concerns. Check with your district for
details.
If you lease property
and are required by the lease contract to pay the owner’s
property taxes, you may appeal the property’s value to the ARB.
You may make this appeal only if the property owner does
not, however. This appeal right applies to leased land,
buildings and personal property. The appraisal district will
send the notice of appraised value to the property owner, who is
required to send a copy to you. If you appeal, the ARB will send
any subsequent notices to you.
State law prohibits
the Comptroller’s office from advising a taxpayer, appraisal
district or appraisal review board about a protest. State law
also prohibits the Comptroller from intervening in a protest.
What is an ARB?
An ARB is a group of
citizens authorized to resolve disputes between taxpayers and
the appraisal district.
The appraisal
district’s board of directors appoints ARB members. Members must
be residents of the appraisal district for at least two years to
serve. Current officers and employees of the appraisal district,
taxing units and the Texas Comptroller’s office may not serve.
In counties with populations greater than 100,000, former
directors, officers and employees of the appraisal district
cannot serve on an ARB. Some other specific Tax Code
restrictions also apply. ARB members also must comply with
special state laws on conflict of interest.
The ARB determines
taxpayer protests. The ARB also decides issues that a taxing
unit may challenge about the appraisal district’s actions. In
taxpayer protests, it listens to both the taxpayer and the chief
appraiser. The ARB determines if the appraisal district has
acted properly. ARB decisions are binding only for the year in
question. ARB hearings begin around May 15. The ARB should
complete most of the hearings by July 20.
ARB meetings are open
to the public. Notices of the date, time and place of each
meeting must be posted at least 72 hours in advance at the
appraisal district office and the county clerk’s office. The
ARB’s hearing procedures must be posted in a prominent place in
the room in which hearings are held. ARBs typically meet at the
appraisal office; generally, they do not have their own staffs
or offices.
The chief appraiser
must publicize annually the right to and methods for protesting
before the ARB, in a manner designed to effectively notify all
district residents. The ARB by rule will provide for hearing
times on evenings or on Saturdays or Sundays.
Should you
protest?
The ARB must base its
decisions on evidence. It hears evidence from both the taxpayer
and the chief appraiser.
Protest issues that
an ARB can consider include:
- Is the proposed
value of your property too high?
Ask one of the district’s appraisers to explain the appraisal.
Be sure the property description is correct. Are the
measurements for your home or business and lot accurate? Gather
blueprints, deed records, photographs, a survey or your own
measurements to contest the appraiser’s decision.
Are there any defects not noted in the district’s survey, such
as a cracked foundation or inadequate plumbing? Obtain
photographs, statements from builders or independent appraisals.
Ask the appraisal district for appraisal records on similar
properties in your area. Is there a big difference in their
values? This comparison may show that your property wasn’t
treated equally.
Collect evidence on recent sales of properties similar to yours
from neighbors or real estate professionals.
See Representation. Ask the
appraisal district for the sales that it used.
Consider using an independent appraisal by a real estate
appraiser. Insurance records also may be helpful.
If you decide to use sales information to support your protest,
you should:
- obtain documents
or sworn statements from the person providing the sales
information;
- use sales of
properties similar to yours in size, age, location and type
of construction;
- use recent
sales. Sales occurring close to January 1 are best; and
- weigh the costs
of preparing a protest against the potential tax savings.
Preparing a protest may not be worth the time and expense if
it results in only a small tax savings.
If you protest the
agricultural value of your farm or ranch, find out how the
appraisal district calculated your value. Compare its
information with that of local experts on agriculture, such as
the county extension agent, the Agricultural Stabilization and
Conservation Service, the Soil Conservation Service, the Texas
Crop and Livestock Reporting Service, the U.S. Department of
Agriculture or the agriculture department of a nearby
university. The Comptroller’s
Manual For The Appraisal for Agricultural Land may be
helpful; it can be obtained by contacting the Texas Comptroller
at the phone number, Web site or address on the back of this
report.
- Is your
property valued unequally compared with other property in the
appraisal district?
Determine whether the value of your property is closer to market
value than other, similar properties. For example, your property
may be appraised at 100 percent of market value, while your
neighbors’ properties may be appraised at 90 percent. A protest
based on the level of appraisal may require more evidence. For
more information about appealing an unequal appraisal or
gathering evidence for such an appeal, see the Comptroller’s
Appraisal Review Board Manual.
- Did the chief
appraiser deny an exemption?
First, find out why the
chief appraiser did so. If the chief appraiser denied your
homestead exemption, for example, obtain evidence that you owned
your home on January 1 and used it as your principal residence
on that date.
If the chief appraiser denied a homestead
exemption for part of the land around your home, show how much
land is used as part of your residence.
If the chief
appraiser denied you an over-65 or disabled homestead exemption,
or a disabled veteran’s exemption, read about these exemptions
in page 3-7 of this report.
- Did the chief
appraiser deny agricultural appraisal for your farm or ranch?
Find out why the chief appraiser denied your application.
Agricultural appraisal laws have specific requirements for
property ownership and use. Prove that your property qualifies,
as outlined in page 9-10 of this report.
Gather your
ownership records and management records or obtain information
from local agencies that provide services for farmers and
ranchers.
- Did the chief
appraiser wrongly determine that you took your land out of
agricultural use?
Is agricultural activity still taking
place on your land? If you have taken only part of the land out
of agricultural use, you may need to show which parts still
qualify. If you are letting land lie fallow, show that the time
it has been out of agricultural use is not excessive or is part
of a typical crop or livestock rotation process for your county.
- Do the
appraisal records show an incorrect owner?
Provide
records of deeds or deed transfers to prove ownership.
If you acquired the property after January 1, you may
protest its value until the ARB approves the appraisal records.
The law recognizes both the old and new owners as having an
interest in the property’s taxes.
- Is your
property being taxed by the wrong taxing units?
An error
of this sort often is simply a clerical error. For example, the
appraisal records may show your property as located in one
school district when it actually is in another.
- Is your
property incorrectly included on the appraisal records?
Some kinds of taxable personal property move from place to place
quite regularly. Property is taxed at only one location in
Texas. You can protest the inclusion of your property on the
appraisal records if it should be taxed at another location in
Texas.
- Did the chief
appraiser or ARB fail to send you a notice that the law requires
them to send?
A notice is presumed delivered if sent by
first-class mail with a correct name and last known address. (In
some instances, notices are sent certified mail.)
If you
rebut this presumption with proof that you did not receive the
notice, the appraisal district must prove that it mailed the
notice properly. You have the right to a hearing on your
property for an improperly mailed notice.
You have the
right to protest if the chief appraiser or ARB fails to give you
a required notice. But unless you disagree with your appraisal,
there is no point in protesting such a failure. Make sure that
the appraisal district has your correct name and address.
You cannot protest failure to give notice if the taxes on
your property are delinquent. Before the delinquency date, you
must pay a partial amount, usually the amount of taxes that
aren’t in dispute.
- Is there any
other action the appraisal district or ARB took that affects
you?
You have the right to protest any appraisal district action
affecting you and your property. For instance, the chief
appraiser may claim your property wasn’t taxed in a previous
year. You may protest only those actions that affect your
property.
How should you
protest?
The ARB will notify
you at least 15 days, based on the notice’s postmark date, in
advance of the date, time and place of your hearing. Try to
discuss your protest issue with the appraisal office in advance.
You may work out a satisfactory solution without appearing
before the ARB. If you can show good cause, the ARB may postpone
your hearing. Or, the chief appraiser can agree to a
postponement. You must appear at a hearing (in person, by
affidavit or through an agent) or you may lose your right to
judicial review.
At least 14 days
before your protest hearing, the appraisal district will send
you:
- copy of this
pamphlet;
- a copy of the ARB
procedures; and
- a statement
affirming that you may inspect and obtain a copy of the data,
schedules, formulas and any other information the chief
appraiser plans to introduce at your hearing.
If you request this
information, the appraisal district may charge for copies. The
charge may not exceed $15 on a residential property or $25 on a
non-residential property.
When you present your
protest to the ARB, you may appear in person; send someone whom
you authorize in writing to appear in your behalf; or send a
sworn affidavit with evidence to support your protest. (See
appointing an agent on page 3 of this report.)
You may contact the
appraisal district or the Comptroller’s office for an affidavit
form, but you need not use this form. If your letter contains
all the information required, you may have your letter notarized
and send it to the appraisal review board.
- Do not contact
ARB members outside the hearing.
ARB members are prohibited from communicating with other persons
about a property under protest. Each ARB member must sign an
affidavit stating that he or she hasn’t discussed your case with
anyone. An ARB member who discusses your case outside the
hearing must remove himself or herself from your hearing. An ARB
member who communicates on specific evidence, argument, facts or
the merits of a protest with the chief appraiser or appraisal
district staff outside the hearing commits a criminal offense (a
Class C misdemeanor).
- Be on time and
prepared for your hearing.
The ARB may place time limits on hearings.
- Stick to the
facts of your presentation.
The ARB has no control over the appraisal district’s operations
or budget, tax rates for local taxing units, inflation or local
politics; addressing these topics in your presentation wastes
time and will not help your case.
- Present a
simple and well-organized protest.
Stress key facts and figures. Write them down in logical order
and give copies to each ARB member. You are required to give a
copy of your evidence to the appraisal district staff at or
before the hearing. Photographs and other documents are useful
evidence. It is important that you present your case with
documentation in a clear and concise manner to the review board.
That is why professional representation is important to your
being successful.
- Recognize that
the ARB acts as an independent judge.
The ARB listens to both the taxpayer and chief appraiser before
making a decision. It is not a case of the taxpayer
against the ARB and the chief appraiser.
Appraisal district staff must take an oath to tell the truth.
The ARB will ask you to take an oath as well, either by swearing
or by affirming, before you present evidence. Should you refuse
to take the oath, the ARB will note this fact and may take it
into account as it weighs the evidence.
The chief appraiser has the burden of proving your property’s
value by a preponderance of the evidence presented at the ARB
hearing. If he or she fails to meet the burden of proof, the ARB
must determine in your favor.
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How to File a Protest
- File a
written
protest. The appraisal district has protest forms available,
but you need not use one. A notice of protest is sufficient
if it identifies the owner, the property that is the subject
of the protest and indicates that you are dissatisfied with
a decision made by the appraisal district. Get Form
Protest Form
- File your
notice of protest by May 31 or no later than 30 days
after the appraisal district mailed a notice of appraised
value to you, whichever date is later. Note that it
is 30 days after mailing the notice, not its receipt.
If the chief
appraiser sends you a notice that your land is no longer in
agricultural use, you must file your protest within 30 days
of the date upon which the chief appraiser mailed the
notice. The chief appraiser sends this notice by certified
mail; the mailing date appears on the “green card” you will
receive.
If you file a notice of protest before the ARB approves the
appraisal records, you are entitled to a hearing only if the
board decides that you had good reason for failing to meet
the deadline.
If you don’t file a notice of protest before the ARB
approves the appraisal records, you lose your right to
protest. You also lose the right to file a lawsuit about the
taxable value of your property.
If your protest is late because the chief appraiser or ARB
failed to mail a required notice of appraised value or a
denial of exemption or agricultural appraisal, you may file
your protest any time before the taxes become delinquent.
You must pay some current taxes before the delinquency date
to be entitled to this type of hearing. A notice of
appraised value is not always required.
In some cases, you may file with the ARB to correct an error
even after these deadlines. Contact your appraisal district
or the Comptroller’s office if you have questions about
clerical errors, substantial value errors, double taxing or
other possible errors. |
What
should you do about errors found after the filing deadline?
The law
provides for late ARB hearings to correct errors, including
property appraised more than a third above its correct value.
Property owners must file a written request and meet certain
requirements for the ARB to grant a late hearing on an approved
value.
For the
current and previous five tax years, the ARB may correct a
clerical error, multiple appraisal of a property or inclusion of
nonexistent property on the appraisal roll. A “clerical error”
is a mistake in writing, copying, transcribing or entering data,
but not in reasoning or judging a value. “Multiple appraisal,”
also called double taxation, is taxing the same property more
than once in the same tax year. “Nonexistent property” is
property that does not exist at the location or in the form
described in the appraisal roll.
For the
current tax year, the ARB may grant late hearings to correct
certain over appraisals; correct values based on a joint motion
of the property owner and chief appraiser; and hear from owners
who weren’t sent a required notice. Such late hearings require
property owners to file written requests before the delinquency
date of February 1.
Before
an ARB decision on a late hearing can take place, the owner must
pay some current taxes, usually those not in dispute. If the
owner wins a value reduction in a late ARB hearing, the taxing
units will refund the difference in the tax payment and the
correct amount of taxes. For an over appraisal hearing to take
place, the property must not have had an ARB hearing and
determination earlier in the year.
The
owner must show that the approved appraised value exceeds the
correct value by more than a third. If the owner proves that the
value is in error but less
than one-third wrong, the ARB may not order a value reduction. If
the owner proves at least a one-third error, the ARB will reduce
the value. The owner will pay a 10 percent penalty based on the
taxes on the correct value for the late filing. For a joint
motion hearing, the ARB must approve a change when the property
owner and chief appraiser have agreed to the change in writing.
Following rules adopted by the ARB, the chief appraiser may
change the appraisal roll at any time to correct any inaccuracy
that does not increase the amount of tax liability.
Should you appeal by arbitration?
There is
a new law that allows the property owner to appeal through
arbitration rather than going the more expensive and time
consuming avenue of the district court. To find out more about
his process go to the link
Binding Arbitration. The same rules apply to the
arbitration appeal as district court however the hearing is
binding and there is usually no appeal after the arbitrator
awards a decision in the case. It is imperative that in either
case you have good documentation and a clear, concise
presentation to either the review board, arbitrator or district
court.See
Request Arbitration.
Should you appeal to district court?
Once the
ARB rules on your protest, it will send you a written order by
certified mail. If you are dissatisfied with the ARB’s findings,
you have the right to appeal its decision to the state district
court in the county in which your property is located.
You
should consult with an attorney to determine if you have a case.
Within 45 days of receiving the written order (when you sign for
the certified mail, in other words), you must file a petition
for review with the district court.
You also
are required to make a partial payment of taxes, usually the
amount of taxes that aren’t in dispute, before the
delinquency date. You may ask the court to excuse you from
prepaying your taxes; to do so, you must file an oath attesting
to your inability to pay the taxes in question and argue that
prepaying the taxes restrains your right to go to court on your
protest. The court will hold a hearing and decide the terms or
conditions of your payment.
At the
district court, you may ask to have your appeal resolved through
arbitration, by a jury or by a judge. Or as a new process you
can request arbitration before you go to the district court by
contacting the Comptroller of Public Accounts. See
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