Protesting

Step 1. File A Protest

You can either use the form provided by the appraisal district, available here. Otherwise a property owner can send a short letter to the chief appraiser at the central appraisal district stating that you are protesting your property taxes. We recommend that you specifically state your reason for the property, which should include the following “Value is over market value” and “Value is unequal compared with other properties”.

Normally, the deadline to file a protest is 30 days after the date of the notice. Most counties begin sending out value notices out by April 15th each year. The deadline for filing is May 15th each year if the District sent out the notices by April 15th. Please remember to double check the date of the notice for an accurate deadline.

*If your value does not change, the Appraisal District does not have to send you a notice. In this instance, it is advisable to call your local Appraisal District to determine a filing deadline for your property.

Step 2. Research the Central Appraisal District’s Record Card

The district in your county has a record card for each property it assesses. This card contains information such as lot size, building size, amenities, and much more. You will need to go to the district office to obtain the card and there may be a nominal charge. Ask the staff if you have questions about the information. Errors in the record card are a sound basis for a protest and can result in an increase in value for your property.

Step 3. Establish Property Value

Appraisal districts typically recognize one of three different approaches to determine value when granting reductions in assessments. Those approaches are: Sales Comparison Approach, Income Approach, and Cost Approach. In addition, recent court rulings have paved the way to encourage more districts to also recognize the Uniform and Equal Approach to valuing the property as provided in the Texas Property Tax Code. For a full description of these approaches, click on The Approaches to Establishing Property Value.

Step 4. Journey through the Legal Avenues

Informal Hearing

After filing a protest you will be notified of a date and time to attend a hearing. Before the formal Appraisal Review Board meeting, it is encouraged to visit with an appraiser regarding your property value and concerns. An informal meeting will allow both the property owner and appraisal district to better understand why the property should or should not receive a reduction.

Appraisal Review Board Hearing

This is sometimes called a formal or ARB hearing. Participants include three members of the appraisal review board, a staff appraiser from the appraisal district, a hearing clerk and the property owner or their agent. The property owner or his agent and the district’s appraiser will separately present the evidence to support their opinions of the market value of the subject property. It typically lasts 15 minutes per property. Afterward, the board members will consider the evidence provided and will announce its conclusion and value for the site.

Litigation or Arbitration

Once the ARB has ruled on a value, their decision can be appealed at district court if a lawsuit is filed against the county appraisal district or by Arbitration.

Litigation

If a property owner does not agree with the ARB ruled value, an avenue to explore is Litigation. Before making a decision to do so, the owner should consider the amounts of any potential tax savings, legal costs and expert witness costs to ensure the amount that can be saved is worth the cost of litigation. The cost of litigation depends on the attorney hired to handle the case. As a general rule, a reduction of $200,000 or greater in appraised value is required to make a lawsuit economically worthwhile.

Arbitration

This is considered an easy solution for many property owners. The cost can be the minimal fee of $500, or it can be a little higher depending on the value of the property and type of property (residential, homestead/nonhomestead, commercial). Arbitration can be done by the owner and/or their agent. Arbitration is available for residential, commercial or business personal property accounts.