Two values in Texas property tax appeals

We seek fair and equitable assessments when we file property tax protests.  However, the odds are not in our favor nor do we play on an even playing field.  The appraisal districts strive to increase their tax rolls and defending their values is their creed.  If a valuation settlement is not achieved at the informal hearing with the staff, the taxpayer may appeal to the appraisal review board (ARB) for a formal hearing.  The members of these boards are picked by the appraisal districts who in turn train them and work with them everyday during the hearing process.   Thus, they tend to side with the staff in their rulings.

So what do we do?  We want to ensure that our assessment not accede market value. Further we want them to be fair and equitable.  To achieve this we must present clear and convincing evidence at the informal and formal appeal hearings  to establish that our assessments do not exceed market value.  Then we present evidence comparing our assessments to other like and comparable properties to establish a fair and equitable value.

A taxpayer is entitled to a market value and fair and equitable assessment.  It is your right to be taxed at the lower of these two values.  If you are denied either of these rights you may appeal the ARB ruling to district court to seek relief.