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Appendix A (Form No. 50-215)
Petition Challenging Appraisal Records.
This is a form that a taxing unit may use to file a challenge with the ARB.Appendix B (Form No. 50-132)
Notice of Protest.
Property owners may use this form to file a protest with the ARB.Appendix C
Appointment of Agent for Property Taxes.
Three forms address appointment of agent for property taxes.(Form No. 50-162-1)
A property owner must file this form to designate in writing another person to act as his or her agent for property other than a single-family residence. For example, a property owner may wish to have someone else present the protest to the ARB, or may wish to have the tax bills delivered to another person.(Form No. 50-241-1)
For designating an agent for a single-family residence, the property owner completes the second form. This form states in boldface type that a taxpayer may wish to contact the appraisal office or taxing units for free information or forms.(Form No. 50-163)
Finally, the third form provides for the agent to update accounts that he or she represents in the appraisal district.Appendix D (Form No. 50-216)
Notice of Protest Hearing.
This notice informs the property owner of the time, date and place of the protest hearing.Appendix E (Form No. 50-217)
Waiver of 15-Day Notice of Protest Hearing.
A property owner signs this affidavit for the ARB to confirm waiver of the right to 15-days advance notice of a protest hearing.Appendix F (Form No. 50-218)
Settlement and Waiver of Protest.
The property owner and appraisal district representative sign this form and give it to the ARB. The property owner agrees on a settlement with the appraisal district and drops the protest on the matter. The property owner’s agent may sign this form. An agreement made between an owner or the owner’s agent and the appraisal district is final.Appendix G (Form No. 50-219)
Form of Subpoena.
The ARB issues a subpoena to command a witness to appear before it. The ARB may also tell the witness to bring specific documents to the hearing.Appendix H (Form No. 50-220)
Order Determining Challenge.
The ARB issues this order when it decides a taxing unit challenge. The ARB must send a copy of this order to the taxing unit by certified mail, together with a notice of issuance (see Appendix K).Appendix I (Form No. 50-221)
Order Determining Protest.
The ARB issues this order when it decides a taxpayer protest. It must send a copy of this order to the taxpayer by certified mail, together with a notice of final order issuance (see Appendix J).Appendix J (Form No. 50-222)
Notice of Final Order with Form for Notice of Appeal.
This notice informs a party of an ARB’s final decision and of the party’s right to appeal the decision. It may include a portion that the property owner can detach and return as the notice of appeal required by Section 42.06.Appendix K (Form No. 50-223)
Notice of Issuance of ARB Order to Taxing Unit.
The ARB must send this notice by certified mail together with a copy of the order that determined the taxing unit challenge (see Appendix H).Appendix L (Form No. 50-224)
Order to Correct Appraisal Records.
The ARB uses this form to correct errors or omissions to the appraisal records.Appendix M (Form No. 50-225)
Order Approving Appraisal Records.
The ARB uses this form to indicate its completion of the review and equalization process and approval of the records. The ARB may use this form for supplemental appraisal records (see Appendix O) but it should change the title of the form to “Order Approving Supplemental Appraisal Records.”Appendix N (Form No. 50-226)
Notice to Taxpayer (Property Tax Code Section 41.11).
If the ARB orders a value change based on a taxing unit challenge, a chief appraiser’s motion or an ARB motion, the ARB must deliver this correction notice to the affected property owner at least 15 days before the ARB approves the appraisal records. In turn, the property owner has 30 days after the ARB delivers the notice to file a written protest.Appendix O (Form No. 50-227)
Order Approving Supplemental Appraisal Records.
After the initial records approval, the chief appraiser often discovers property omitted from the appraisal records. The chief appraiser sends a notice to the property owner and each of the taxing units involved. The property owner has 30 days to file a protest.Appendix P (Form No. 50-228)
Order to Correct Appraisal Roll
(After Certification).
Many times the chief appraiser will learn of necessary corrections to the appraisal roll after certifying it. The chief appraiser may correct a name, address, property description or clerical error that does not affect tax liability. The ARB may direct the chief appraiser to correct clerical errors affecting tax liability, to delete multiple appraisals or to delete property that should not have been included on the appraisal roll. The ARB may also direct correction of a one-third over-appraisal error, if the property owner or the chief appraiser has filed a motion requesting it, or a joint motion by the owner and chief appraiser to correct a value.Appendix Q (Form No. 50-229)
Conflict of Interest Affidavit (Sample).
This affidavit publicly discloses the nature and extent of “substantial interest” as required by Chapter 171, Local Government Code.Appendix R (Form No. 50-249)
Joint Motion to Correct Incorrect Appraised Value.
This form provides for the property owner and chief appraiser to file a joint motion to correct an appraised value.Appendix S (Form No. 50-230)
Motion for Hearing to Correct One-Third Over-Appraisal Error.
This motion requests an ARB hearing to correct a one-third over-appraisal error.Appendix T (Form No. 50-231)
Notice of Hearing.
The notice informs the chief appraiser, property owner and taxing units that the ARB has set a hearing to correct a one-third over-appraisal error. Notice must be sent 15 days before the scheduled hearing.Appendix U (Form No. 50-271)
Notice to Property Owners in Overlapping Appraisal Districts.
The chief appraiser must send an advisory notice to property owners having property located in two or more appraisal districts. The annual notice tells the property owner, when filing any property tax information, to file in each appraisal district in which the property is located. Such information includes renditions, exemption applications and notices of protest. The chief appraiser may send this advisory notice with the notice of appraised value.The chief appraisers in each of these appraisal districts with overlapping properties will share appraisal information and homestead applications. Through written agreement, the appraisers must coordinate appraisal records and activities relative to the overlapping properties. This cooperation is designed to facilitate the appraisal of these properties at the same value.
Appendix V
Required Notices.
Failure to deliver one of these notices may give the taxpayer the right to a late protest.Appendix W (Form No. 50-232)
Notice of Public Hearing of the Appraisal Review Board (Sample).
The ARB must post this notice 72 hours in advance of each meeting. The notice must state the date, time, place and subject of the meeting. Copies should be posted at the appraisal district office and the county clerk’s office. If the appraisal district includes property in four or more counties, the ARB must publish the notice in the Texas Register.Appendix X (Form No. 50-133)
Affidavit for Protest Hearing.
Each ARB member must sign an affidavit before the hearing on the protest. The affidavit states that the ARB member has not communicated with anyone concerning the property under protest except during the hearing or at another hearing in which the property was used as evidence.Appendix Y
Kinship Chart.
This appendix lists relatives by various degrees of affinity and consanguinity.Appendix Z (Form No. 50-195)
Property Tax Protest and Appeal Procedures.
On or after May 1 but before May 15, the chief appraiser must publish protest and appeal procedures. Comptroller Rule 9.3064 sets out the minimum standards for the form and content of the notice.Appendix AA (Form No. 50-283)
Property Owner’s Affidavit of Evidence to the Appraisal Review Board.
A property owner need not appear at the ARB hearing if the evidence is presented by notarized affidavit. An owner may use the Comptroller-prescribed form, although it is not required.