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2017-05-04

Property Tax Protest and Appeal Procedures

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The law gives property owners the right to protest actions concerning
their property tax appraisals. You may follow these appeal procedures if
you have a concern about:
• the market or appraised value of your property
• the unequal appraisal of your property
• 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
• the change of use of land receiving special appraisal
• any action taken by the chief appraiser, appraisal district or appraisal
review board (ARB) that applies to and adversely affects you.
Informal Review
Informal reviews are conducted on a first come, first serve basis.
Bandera ISD properties on Mondays, Wednesdays and Fridays.
Medina, Utopia and Northside ISD’s on Tuesdays and Thursdays.
Review by the ARB
If you cannot resolve your problem informally with the county appraisal
district (CAD) staff, you may have your case heard by the ARB.
The ARB is an independent board of citizens that reviews problems 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 protest) before the
deadline, the ARB will set your case for a hearing. You will receive written
notice of the time, date and place of the 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 review the evidence the CAD plans to introduce
at the hearing to establish any matter at issue. The law provides that
before a hearing on a protest or immediately after the hearing begins, you
or your agent and the CAD shall each provide the other with a copy of any
materials – whether in paper or electronic form – intended to be offered or
submitted to the ARB at the hearing. (Multiple copies of these materials
typically must be brought to the hearing so that each ARB member has a
copy of all the materials to review.) 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 evidence
about your case. You may cross-examine the CAD representative. The
ARB will make its decision based on the evidence presented. In most
cases, the CAD has the burden of establishing the property’s value by a
preponderance of the evidence presented.
In certain protests, the chief appraiser has the burden of proving the property’s
value by clear and convincing evidence. You should review ARB
hearing procedures to learn more about evidence and related matters. You
can get a copy of a protest form from the appraisal district office or from the
Comptroller of Public Accounts at comptroller.texas.gov/forms/50-132.pdf
You should not try to contact ARB members outside of the hearing. The
law requires ARB members to sign an affidavit saying that they have not
talked about your case before the ARB hears it.
Review by the District Court, an Arbitrator or SOAH
After it decides your case, the ARB must send you a copy of its order
by certified mail. If you are not satisfied with the decision, you have the
right to appeal. If you choose to go to court, you must start the process
by filing a petition within 60 days of the date you receive the ARB’s order.
In certain cases, as an alternative 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, you may appeal to the State Office of Administrative
Hearings (SOAH). An appeal to SOAH is initiated by, not later than the
30th day after you receive notice of the ARB’s order, filing with the chief
appraiser of the county appraisal district a notice of appeal. Appeals to
district court, binding arbitration, or SOAH all require payment of certain
fees or deposits.
Tax Payment
You must pay the amount of taxes due on the portion of the taxable value
not in dispute, the amount of taxes due on the property under the order from
which the appeal is taken or the amount of taxes due in the previous year.

More Information
You can get more information by contacting your appraisal district at
Central Appraisal District of Bandera County
1206 Main Street
PO Box 1119, Bandera, TX 78003
830-796-3039

You can get additional information on how to prepare a protest from the
Comptroller’s publication, Property Tax Basics, available on the Comptroller’s
Property Tax Assistance Division’s website at comptroller.texas.
gov/taxes/property-tax/docs/96-1425.pdf.