(Note to Chief Appraiser: Send this release or a similar one to local newspapers and broadcasters for release at least 10 days before the ARB expects to begin hearings. Check with local news media to find out their news copy deadlines. Using this release does not fulfill the Property Tax Code Section 41.70 requirement to publish the state-required protest and appeal procedures.)
For Immediate Release
Appraisal Review Board to Begin Property Owner Protest Hearings on (Date)
Property owners who disagree with the (NAME ) County Appraisal District’s appraisal of their property for local taxes may protest their property value to the district’s appraisal review board (ARB). The ARB will begin hearing taxpayer protests on (DATE).
After the ARB completes its hearings and approves final property tax appraisals, local governments will use these appraisals to set 2008 property tax rates.
The ARB is a group of citizens who live in the appraisal district and are appointed by the district’s board of directors. Property owners may protest any of the following issues to the ARB:
- the appraised or market value of the property;
- unequal appraisal of the taxpayer’s property compared to similar property in the district;
- inclusion of the property on the appraisal records;
- denial of a partial exemption, such as a homestead exemption;
- denial of special appraisals, such as agricultural or timber productivity appraisal;
- determination that agricultural or timber land has had a change of use and is subject to a rollback tax;
- identification of the taxing unit or units in which the property is located;
- determination that the taxpayer is the owner of the property; or
- any other action of the appraisal office that adversely affects the owner.
A property owner must file a written notice of protest by June 2 or within 30 days after the appraisal district mails the taxpayer a notice of appraised value, whichever is later. The ARB schedules a hearing and sends the taxpayer written notice of the date, time and place. The law contains specific timelines and procedures for both the taxpayer and the ARB throughout the appraisal protest process. These are detailed in the state Comptroller’s publication, Texas Property Taxes: Taxpayers’ Rights, Remedies and Responsibilities. Copies are available from (INSERT CONTACT INFORMATION FOR THE COUNTY APPRAISAL DISTRICT). The publication is also available on the Comptroller’s Web site at www.window.state.tx.us/taxinfo/proptax/index.html or by calling (800) 252-9121.
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