| Texas Property Tax AppealsSteps to Protesting | | | | meeting is conducted with a staff appraiser |
| and Reducing Your Property Value Annually | | | | at the appraisal district office. It |
| | | | typically lasts 15 minutes. At its conclusion |
| Step 1. File a Protest | | | | the appraiser will either indicate he cannot |
| | | | make an adjustment, or he will offer to |
| Texas property tax appeals can be filed using | | | | settle by establishing lower assessment. In |
| the form provided by the appraisal district, | | | | Texas, most residential property tax appeals |
| or the form available on in the property tax | | | | are resolved at the informal hearing. |
| section (see Useful Forms Forms in the left | | | | |
| column). Otherwise send a short letter to the | | | | - Appraisal Review Board Hearing |
| chief appraiser at the central appraisal | | | | |
| district stating that you are protesting your | | | | This is sometimes called a formal or ARB |
| property taxes. You should indicate the basis | | | | hearing. Participants include three members |
| is both assessed value over market value and | | | | of the appraisal review board, a staff |
| equal appraisal. The deadline to file a | | | | appraiser from the appraisal district, a |
| protest is May 31, or 30 days after notice of | | | | hearing clerk (at some counties) and the |
| your assessed value is mailed to you, | | | | property owner or their agent. The property |
| whichever is later. Protest annually to | | | | owner or his agent and the district's |
| minimize your property taxes. | | | | appraiser will separately present the |
| | | | evidence to support their opinions of the |
| Step 2. Research the Central Appraisal | | | | market value and unequal appraisal for the |
| District's Record Card | | | | subject property. Afterward, the board |
| | | | members will announce its conclusion, which |
| The appraisal district in your county has a | | | | is not subject to negotiation. However, their |
| record card for each property it assesses. | | | | decision can be appealed in a Texas district |
| This card contains information such as lot | | | | court if a lawsuit is filed against the |
| size, building size, amenities, and much | | | | county appraisal district to further appeal |
| more. You will need to go to the district | | | | the property taxes . |
| office to obtain the complete record card and | | | | |
| there may be a nominal charge. However, you | | | | - Litigation |
| can probably review much of the basic | | | | |
| information on the appraisal district's | | | | While the results of informal hearings are |
| website. Ask the staff if you have questions | | | | final for the tax year and cannot be appealed |
| about the information. Errors in the record | | | | through a lawsuit, the results determined at |
| card are a sound basis for a protest. It is | | | | the appraisal review board hearing can be |
| impossible to maintain correct data for every | | | | appealed to district court. Before making a |
| property in the county. | | | | decision to do so, the owner should consider |
| | | | the amounts of any potential tax savings, |
| Step 3. Establish Property Value | | | | legal costs and expert witness costs. In |
| | | | Texas, most judicial appeals of property tax |
| Texas appraisal districts typically recognize | | | | assessments are successful. |
| one of three different approaches to | | | | |
| determine market value when granting | | | | Or you can select O'Connor & Associates |
| reductions in property tax assessments. Those | | | | to be your agent. |
| approaches are Sales Comparison Approach, | | | | |
| Income Approach, and Cost Approach. In | | | | O'Connor & Associates is a national |
| addition, recent court rulings have paved the | | | | provider of commercial property real estate |
| way to encourage more districts to also | | | | consulting services including property tax, |
| recognize the Uniform and Equal Approach | | | | market research, highest and best use |
| (unequal appraisal) to valuing the property | | | | analysis, commercial real estate |
| as provided in the Texas Property Tax Code. | | | | appraisal,property appraisal, & lease |
| Analyze both market value and unequal | | | | audits. |
| appraisal when preparing for your Texas | | | | |
| property tax appeal. | | | | Our services benefit owners of all commercial |
| | | | property types including multi-family |
| Step 4. Journey through the Legal Avenues | | | | housing, retail stores, hospitals, hotels, |
| | | | industrial properties, manufacturing |
| - Informal Hearing | | | | facilities, medical offices, commercial |
| | | | offices, restaurants, self-storage units, |
| After filing a protest you will be notified | | | | shopping malls, shopping plazas & |
| of a date and time to attend a hearing. This | | | | warehouse/distribution centers. |