Fillable Form 50-195 - Property Tax Protest And Appeal Procedures printable pdf download

50-195 (02-12/12)

[41.41,41.70]

Property Tax Protest and Appeal Procedures

The law gives property owners the right to protest actions con-

In certain protests where the owner has submitted an independent

appraisal before the hearing, the chief appraiser has the burden of

cerning their property tax appraisals. You may follow these appeal

procedures if you have a concern about:

proving the property’s value by clear and convincing evidence.

You can get a copy of a protest form from the appraisal district

• the market or appraised value of your property

office at

• the unequal appraisal of your property

(insert address).

• the inclusion of your property on the appraisal roll

• any exemptions that may apply to you

• the qualification for an agricultural or timber appraisal

• the taxable status of your property

• the local governments which should be taxing your property

• the ownership of property

Note: You shouldn’t try to contact ARB members outside of the

hearing. The law requires ARB members to sign an affidavit saying

• the change of use of land receiving special appraisal

that they haven’t talked about your case before the ARB hears it.

• any action taken by the chief appraiser, appraisal district or ap-

praisal review board that applies to and adversely affects you.

Review by the District Court or an Arbitrator or SOAH

After it decides your case, the ARB must send you a copy of its

Informal Review

order by certified mail. If you’re not satisfied with the decision,

(Insert description of appraisal district’s informal review process,

you have the right to appeal. If you choose to go to court, you

if any, then give name and telephone number of person taxpayer

must start the process by filing a petition within 60 days of the

should contact.)

date you receive the ARB’s order. In certain cases, as an alterna-

tive to filing an appeal in district court, you may file, not later

than the 45th day after you receive notice of the ARB order, a

request for binding arbitration with the county appraisal district.

In certain cases originating in certain counties, as an alternative

to filing an appeal in district court, you may appeal to the State

Review by the Appraisal Review Board

Office of Administrative Hearings (SOAH). An appeal to SOAH

If you can’t resolve your problem informally with the county ap-

is initiated by, not later than the 30th day after you receive notice

praisal district (CAD) staff, you may have your case heard by the

of the ARB’s order, filing with the chief appraiser of the county

appraisal review board (ARB).

appraisal district a notice of appeal. Appeals to District Court,

Binding Arbitration, or SOAH all require payment of certain fees

The ARB is an independent board of citizens that reviews problems

or deposits.

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

Tax Payment

protest) before the deadline, the ARB will set your case for a hear-

You must pay either the amount of taxes due on the portion of

ing. You’ll receive written notice of the time, date and place of the

the taxable value not in dispute or the amount of taxes due on the

property under the order from which the appeal is taken.

hearing. If necessary, you may request a hearing in the evening or

on a Saturday or Sunday. Prior to your hearing, you may ask to

More Information

review the evidence the CAD plans to introduce at the hearing to

You can get more information by contacting your appraisal dis-

establish any matter at issue. The law provides that before a hear-

ing on a protest or immediately after the hearing begins, you or

trict at

(insert appraisal district name, address, telephone number).

your agent and the CAD shall each provide the other with a copy

of any written material intended to be offered or submitted to the

ARB at the hearing. To the greatest extent practicable, 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

You can also get a pamphlet describing how to prepare a protest

evidence about your case. You may cross-examine the CAD rep-

resentative. The ARB will make its decision based on the evidence

from the appraisal district or from the State Comptroller’s Prop-

erty Tax Assistance Division at P.O. Box 13528, Austin, Texas

presented. In most cases, the CAD has the burden of establishing

78711-3528.

the property’s value by a preponderance of the evidence presented.

Deadline for Filing Protests with the ARB*

Usual Deadline

On or before May 31 (or 30 days after a notice of appraised value

For ARB changes (the ARB has informed you of a change that

was mailed to you, whichever is later).

increases your tax liability and the change didn’t result from a

protest you filed), the deadline is not later than the 30th day after

Late protests are allowed if you miss the usual deadline for good

the notice of the determination was mailed to you.

cause. Good cause is some reason beyond your control, like a

(You may insert deadline for protests concerning omitted

medical emergency. The ARB decides whether you have good

property if doing so would avoid taxpayer confusion.)

cause.

Late protests are due the day before the ARB approves records

for the year. Contact your appraisal district for more information.

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

Special Deadlines

become delinquent (usually February 1) or no later than the 125th

For change of use (the appraisal district informed you that you are

losing agricultural appraisal because you changed the use of your

day after the date you claim you received a tax bill from one or

land), the deadline is not later than the 30th day after the notice of

more of the taxing units that tax your property. The ARB decides

the determination was mailed to you.

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.

Form 50-195 - Property Tax Protest And Appeal Procedures

Related Articles

Related forms

Related Categories