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