50-195 (Rev.1-24/24) [41.41,41.70] Property Tax Protest and Appeal Procedures Property owners have the right to protest actions concerning their ing you request on your written notice of protest filed with the property tax appraisals. You may follow these appeal procedures ARB not later than the 10th day before the hearing date and pro- if you have a concern about: vide your evidence and written affidavit before the ARB hearing begins. You may use Comptroller Form 50-283, Property Own- • your property’s appraised (market) value er’s Affidavit of Evidence to the Appraisal Review Board, to sub- • the unequal value of your property compared with other mit evidence for your telephone or video conference call hearing properties; or for hearing by affidavit. • your property’s inclusion on the appraisal records; • any exemptions that may apply to you; You and the appraisal district representative have the opportunity • qualification for an agricultural or timber appraisal; to present evidence about your case. In most cases, the appraisal • the taxing units taxing your property; district has the burden of establishing the property’s value by a • the property’s ownership; preponderance of the evidence presented. • the change of use of land receiving special appraisal; • failure of the chief appraiser or appraisal review board (ARB) In certain protests, the chief appraiser has the burden of prov- to send a required notice; ing the property’s value by clear and convincing evidence. You • the denial, modification or cancellation of the circuit breaker should review ARB hearing procedures to learn more about evi- limitation on appraised value; or dence and related matters. • any action taken by the appraisal district or ARB that applies to and adversely affects you. You should not try to contact ARB members outside of the hear- ing. ARB members are required to sign an affidavit saying that Informal Review they have not talked about your case before the ARB hears it. If you have questions concerning the property value, please visit the TAD Website at www.tad.org to review your market value and If you believe that the ARB or chief appraiser failed to comply with an ARB procedural requirement, you may file a complaint possibly resolve your protest on-line or you can call the number on with the local taxpayer liaison officer. If it is not resolved by the the appraisal notice. The telephones will be extremely busy ARB or chief appraiser, you can request limited binding arbitra- immediately following the value notice mailing. You may find it tion to compel the ARB or the chief appraiser to comply. easier to reach an appraiser if you wait a few days before placing your call. Review by the District Court, an Arbitrator or SOAH Review by the ARB After it decides your case, the ARB must send you a copy of its If you cannot resolve your problem informally with the appraisal order by certified mail. If you are not satisfied with the ARB’s district, you have the right to have your case heard by the ARB. decision, you have the right to appeal to district court. As an alter- A protest may also be filed on-line at www.tad.org using the Online native to district court, you may appeal through regular binding Account PIN found on your Value Notice. arbitration or the State Office of Administrative Hearings (SOAH) if you meet the qualifying criteria. The ARB is an independent board of citizens that hears and de- termines protests regarding property appraisals or other concerns If you choose to go to district court, you must start the process by listed above. It has the power to order the appraisal district to filing a petition with the district court within 60 days of the date make the necessary changes based on evidence heard during the you receive the ARB’s order. If you chose to appeal through regu- ARB hearing. lar binding arbitration, you must file a request for regular binding arbitration not later than the 60th day after you receive notice of If you file a written request for an ARB hearing (notice of protest) the ARB order. Additional information on how to appeal through before the deadline, the ARB will set your case for a hearing and regular binding arbitration will be included with the ARB’s order send you written notice of the time, date, place and subject of the of determination. If you chose to appeal to SOAH, you must file hearing. If necessary, you may request a hearing in the evening or an appeal with the appraisal district not later than the 30th day on a Saturday. You may use Comptroller Form 50-132, Property after you receive notice of the ARB’s order. Appeals to district Appraisal - Notice of Protest, to file your written request for an court, regular binding arbitration or SOAH all require payment of ARB hearing. certain fees or deposits. Prior to your hearing, you may request a copy of the evidence the Tax Payment appraisal district plans to introduce at the hearing to establish any You must pay the amount of taxes due on the portion of the tax- matter at issue. Before a hearing on a protest or immediately after able value not in dispute, the amount of taxes due on the property the hearing begins, you or your authorized representative and the under the order from which the appeal is taken or the amount of appraisal district are required to provide each other with a copy taxes due in the previous year. of any materials (evidence) intended to be offered or submitted More Information to the ARB at the hearing. Evidence may be submitted for any hearing type either in paper or on a small portable electronic de- You can get more information by contacting your appraisal dis- vice (such as a CD, USB flash drive or thumb drive) which will trict at: be kept by the ARB. Do NOT bring evidence on a smart phone. Tarrant Appraisal District The ARB’s hearing procedures regarding all the requirements to 2500 Handley-Ederville Road, properly submit evidence on a small portable electronic device Fort Worth, Texas 76118 must be reviewed. 817-284-0024 You can get Comptroller forms and additional information To the greatest extent practicable, the hearing will be in- on how to prepare a protest from the Comptroller’s website at formal. You or your authorized representative may ap- comptroller.texas.gov/taxes/property-tax/. You can file an on- pear in person, by telephone conference or videoconference line protest at www.tad.org using the Online PIN found on your call or by submission of a written affidavit to present your Value Notice. evidence, facts and argument. You must indicate the type of hear- Deadline for Filing Protests with the ARB* Usual Deadline For ARB changes (the ARB has informed you of a change that Not later than May 15 (or within 30 days after a notice of ap- increases your tax liability and the change did not result from a praised value was mailed to you, whichever is later). protest you filed), the deadline is not later than the 30th day after the notice of the change was delivered to you. Late protests are allowed for good cause if you miss the usual deadline. The ARB decides whether you have good cause. Late If you believe the appraisal district or ARB should have sent you a protests are not allowed after the ARB approves the appraisal re- notice and did not, you may file a protest until the day before tax- cords for the year. es become delinquent (usually Feb. 1) or no later than the 125th Special Deadlines day after the date you claim you received a tax bill from one or more of the taxing units that tax your property. The ARB decides For change of use (the appraisal district informed you that you are whether it will hear your case based on evidence about whether a losing agricultural appraisal because you changed the use of your required notice was mailed to you. land), the deadline is not later than the 30th day after the notice of the determination was delivered to you. * The deadline is postponed to the next business day if it falls on a weekend or legal, state or national holiday.