A Look at the Big Picture
The County Appraisal Districts are required to appraise all property at 100% of Market Value as of January 1 of every tax year.
Property owners will receive a Notice of Appraised Value from the County Appraisal District – typically in early April of each year.
Once the notice of appraised value is received, property owners have the right to
protest the value.
There are many circumstances in which a protest should be filed.
The most common are:
•The proposed value is too high
•The property is valued unequally compared with other comparable properties in the Appraisal District
•You were denied an exemption.
Taxpayers have a strict time frame in which to file a protest of the proposed value. This deadline is typically May 15th of each year, or within 30 days of the date of notice, whichever is latest.
(Typically June 15th for BPP.)
Many times a protest can be resolved with a staff member of the Appraisal District in an informal manner without going to the ARB for
a formal hearing.
Appraisal Review Board (ARB)
If not able to resolve the protest informally with an appraiser, the protest will be heard by the Appraisal Review Board (ARB). The ARB is a group of citizens who are authorized to resolve disputes between Appraisal Districts and taxpayers. A hearing before the ARB is conducted very much like a court case, although less formal.
After a decision is made by the ARB panel and approved by a quorum of the entire Board, a written Notice of Final Order is issued. This decision is binding for the current tax year unless you file under binding arbitration or appeal to District Court.
District Court/Binding Arbitration
If you are dissatisfied with the ARB's decision, you have the right to appeal its decision. Timing is critical. Please contact our office for specifics on these actions.