The Appraisal Review Board Process
In Texas
For the past two years my office has received calls from concerned taxpayers regarding appraisals and the process a person can take to supply additional evidence to the county appraisal office to have a more accurate determination of their property value. Typically these individuals are upset with the amount of property tax valuation assessed to their property.
Many people are not aware of the appraisal process in Texas. Therefore, I hope this short summary will be useful in providing you with the basic information you need to know about regarding the appraisal process in Texas.
It begins with local taxing entities, such as city and county governments, independent school districts, and, in some areas, community colleges and special districts, such as hospital districts, that set their own property tax rates within the bounds of what is acceptable under state law. Local appraisal districts are responsible for establishing the values of taxable property as well as ruling on exemptions and special appraisals, such as agriculture.
Each local appraisal district sends notices to property owners of the appraised value of their property and opportunities to file a protest of the value and appear before the Appraisal Review Board. If the appraisal district appraises a property at a higher amount than in the previous year, state law requires the appraisal district to send the property owner a notice. The notice must separate the appraised value of real and personal property and show an estimate of how much tax the property owner would have to pay based on the same tax rate of their city, county, school district and any special purpose district set the previous year.
The notice will also include the date and place the local Appraisal Review Board (ARB) will begin hearing protests and may tell property owners whether the appraisal district has an informal meeting process to resolve concerns. The ARB is an independent, impartial group of citizens authorized to resolve disputes between taxpayers and the appraisal district. If you are dissatisfied with your appraised value or if errors exist in the appraisal records regarding your property, you should file a Notice of Protest with the ARB by the appropriate deadline.
There are many acceptable reason property owners may use to protest the value on their property. If you wish to protest the appraised value of your property you should consult with the appraisal district staff about the property's value and ask questions about items you do not understand. When protesting the value of business property or other appraisal matters, provide evidence to support your opinion of value. Sales data may not be available or relevant, but income and expense information may be useful.
The Comptroller updates a guide called the "Property Taxpayer Remedies" each year and publishes the guide on their website. This information is available through the local appraisal district office as well. For those who do protest their appraised values, the appraisal district will provide a copy of the ARB procedures and schedules and allow property owners the ability to inspect data, schedules, and formulas used to develop their appraisal.
For more information on protesting property tax values, please visit the Texas Comptroller's website at http://www.window.state.tx.us/taxinfo/proptax/. For information specific to Nueces County, please contact the Nueces County Appraisal District's website at http://www.ncadistrict.com/. For information specific to Hidalgo County Appraisal District's website at http://www.hidalgoad.org/.
Let's Talk and Together Let's Move Texas Forward!
State Representative Raul Torres
