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…
New Property Tax Laws as of 1/1/2026 Part 2 SECTION 1.111 HB 1533 amends this section to remove the requirement that a designation of agent form sent electronically contain the internet protocol address of the computer the person used to complete the form. Effective Sept. 1, 2025. SECTION 5.041 HB 1533 adds subsection (e-4)…
New Property Tax Laws 1/1/2026 SECTION 1.06 HB 1392 amends the title of this section to read, “Effect of Weekend, Holiday, or Office Closure.” The bill amends this section to provide that a tax payment is considered timely if the collector’s office is closed on the last day to make the payment and the payment…
Is there a specific method for valuing non-exempt low-income housing properties? Yes. If the ownership of the property meets certain conditions spelled out in the Texas Property Tax Code (Sec 23.215), the property shall be appraised using the income approach to value. What is Special Inventory? The Tax Code provides a special appraisal method for…
Since its founding in 1988, P.E. Pennington & Co., Inc. has established itself as a trusted leader in commercial property tax consulting throughout Florida. With over a billion dollars in property values under their representation, the company has helped countless business owners save significantly on their property taxes. The key to their success lies in…
A property owner may appear at the protest hearing in one of these ways: In person and offer evidence and argument. By telephone conference call or videoconference. By written affidavit delivered to the ARB before the hearing begins.
The property is appraised over market value as of January 1. The property valuation is unequal compared to other like properties. Error of the property’s inclusion on the appraisal records. Denial in whole or in part of a partial exemption. Denial for special agricultural or timber appraisal. Identification of the taxing units in which the…