Why Texas Businesses Should Use a Commercial Property Tax Consultant For many Texas businesses, commercial property taxes represent a significant annual expense. Because Texas relies heavily on property taxes to fund local governments and schools, appraisal districts must estimate property values across thousands of properties each year. This mass-appraisal process can sometimes produce valuations that…
Changes to Texas Property Tax Laws SECTION 1.07 HB 1533 amends subsection (d) to require a notice regarding a property not on the appraisal roll in the preceding year due to omission be sent by certified mail. Effective Sept. 1, 2025 SECTION 6.17 HB 1533 adds this section to require an appraisal district…
ARB Appointments in Populous Counties ARB Appointments in populous counties Populous counties are counties with a population of 75,000 or more. The appraisal district board of directors is the applicable appointing authority for ARB members in populous counties. The appraisal district board must make ARB appointments by majority vote, with at least two votes…
Common Appeal Grounds Incorrect Appraised (Market) Value: You believe the appraisal district’s determined value of your property is higher than what it would sell for on the open market as of January 1. Unequal Appraisal: Your property is valued higher than similar properties in your neighborhood (violating the “equal and uniform” taxation requirement in the Texas Constitution).…
Six Parts of the ARB Process The ARB’s review process generally involves the following six parts: Part 1. ARB receives the appraisal records; Part 2. ARB hears and determines taxing unit challenges; Part 3. ARB hears and determines property owner protests; Part 4. ARB issues orders determining protests or challenges and sends these to…
The ARB Process Who appoints members of the ARB in counties with a population under 75,000? A. Local administrative judge. Who appoints members of the ARB in counties with a population over 75,000? A. Appraisal district board of directors. ARB Member removal The applicable appointing authority or the judge’s designee, if the…