Property owners have the right to appeal to the Appraisal Review Board (ARB) any actions taken by EPCAD concerning their property tax appraisals at no cost. Typically, these actions would be concerning the value of the property, exemptions, taxable status and ownership issues. However, any action taken by EPCAD applies to or adversely impacts your property may be protested. After you file a Notice of Protest by mail, or in person, you will receive an appointment letter that will include information on how to prepare your case and guidelines for submitting evidence.
You may wish to discuss your issues with one of our trained staff when you arrive for your appointment. If you are still unable to resolve the matter in this informal hearing with the CAD staff, you may have your case heard by the ARB. The ARB is an independent board of citizens that reviews appraisals and other issues. They will hear your evidence and the evidence from EPCAD and make a ruling in the form of a Board Order sent by certified mail.
The Order will include the information about your right to appeal the decision if you are still not satisfied with the decision. You may appeal by completing a Request for Binding Arbitration and enclose a check for $500 payable to the Comptroller of Public Accounts. This will be refunded to you less $50 if your position is upheld by the arbitrator. Another option is to file suit in district court or in certain cases to the State Office of Administrative Hearings (SOAH).
If you wish to appeal the appraised value of your property, you must file a Notice of Protest within the time allotted. The deadline to file is May 15th or 30 days from the date on your Notice of Appraised Value.
You may file your protest electronically, the appeal must be based on the property’s appraised value. You will need the instructions and the PIN enclosed with your Notice. Any protest that is filed online will receive all of the communications from the appraisal district via email.
You may also file a protest by mail or in person by completing the Notice of Protest attached to your Notice of Appraised Value. This form may include disputes for non-value topics.
The appraisal review board (ARB) is the judicial part of the system. The ARB is a separate body from the appraisal office and serves a different function. It hears and resolves disputes over appraisal matters.
The ARB only has authority over matters submitted to it. The ARB has no role in the day to day operations of the appraisal office or in appraising property.
Except where it is deciding a protest, challenge, or a correction motion, the ARB has no authority to change a value or correct the appraisal records directly. In a challenge, it must order the chief appraiser to reappraise or correct the records related to the challenge. Only in resolving taxpayer protests can the ARB make changes or set a value on its own. Such a change only affects the property in question.
For additional information regarding protest and appeals, please visit the Appraisal Protests and Appeals page from the comptroller’s website at the following link: http://comptroller.texas.gov/taxinfo/proptax/protests.html