Q. When do you file a property tax protest in Texas?
A. The usual deadline for filing most protests is May 15. If the filing deadlines that fall on a Saturday, Sunday or a legal state or national holiday are postponed until the next business day.
Q. Does a taxpayer have the right to review the appraisal district’s evidence before an appraisal review board (ARB) hearing?
A. Yes. In general, a property owner or the owner’s authorized representative is entitled to inspect and copy the appraisal re cords relating to property of the property owner together with supporting data, schedules and any other material or information that is obtained or used in making appraisals for the appraisal records relating to the property.
Q. Does a taxpayer have the right to meeting with appraisal district staff prior to their ARB hearing?
A. Yes. Appraisal districts must make available and hold informal conferences with property owners who request one in writing with their notice of protest. The informal conference must be held prior to the protest hearing because it provides an opportunity to appraisal district staff to resolve the dispute before the protest is brought before the ARB.
Q. Can a taxpayer hire someone to represent them at an ARB hearing?
A. Yes. A property owner may have a property tax consultant (also known as an agent) present the protest, provided that the owner, a property manager, or other person who has the legal authority to act for the property owner in naming tax agents authorizes the representative’s appointment in writing in a form prescribed by the Comptroller’s office.
Q. Can a taxpayer postpone their ARB hearing?
A. Yes. Under certain circumstances, property owners or their authorized representative may request that the ARB postpone a protest hearing until a later date.
Q. Will a taxpayer receive a written notification of the appraisal review board ruling.
A. Yes. Within 30 days of the hearing except in Harris County, which is 45 days, the appraisal review board will issue an Order Determining Protest.
Q. Can a taxpayer appeal an ARB’s ruling?
A. Yes. A taxpayer can within 60 days of receipt of an Order Determining Protest file suit in district court, file for binding arbitration which is limited to valuation disputes for $5,000,000 or less or file for a SOAH hearing.