Guidetotaxappeal3 0

A Step-by-Step Guide to

Lowering your

Property

Taxes Presented by

Table of Contents Introduction How to use this guide...................................3

Quick Start Information You CAN appeal property taxes................4 Why you should file an appeal every year.......................................................................4 Prepare to be successful...............................4 The step-by-step process: Making it as easy as possible...............................................5 Important Dates..............................................7

Detailed Information and Resources

Texas tax code: A comprehensive breakdown of the boring legalese...........8 Appealing taxes for your home: The Basics - a published article...............16 FAQ’s.................................................................19 County contact information....................20

Introduction:

How to use this guide

If you are reading this, you are probably a homeowner who doesn’t think over-paying on property taxes is a good idea. Well you’re right about that! As citizens of the greatest state in the U.S. we believe in paying fair taxes, and the right to appeal taxation that is inappropriate or unjust.

This guide is meant to give you both the quick information you need to get started as well as comprehensive information for preparing for your appeal.

Before you begin reading (or skimming) this guide, we just want to ensure you that this process is easier and faster than you probably think. Unfortunately, while 60-70% of properties are over-assessed, only 3-4% of owners appeal their taxes. There are two main reasons for this. The first is that people are confused by the red tape and beauracracy. The second reason is that property taxes are hidden in your mortgage payment, and most people aren’t aware of how much they are really paying.

We hope to clarify the process and show you why it is in your best interest to file an appeal annually.

The best tool at your disposal is a tax appeal appraisal from Pronto Appraisal, which in comparison, is much more affordable than alternative services. We give you everything you need to appeal your taxes and start seeing the savings every month!

We wish you luck in your endeavor and are at your disposal if you have questions. We hope to earn your trust and your business both now and in the future.

Sincerely,

The Pronto Appraisal Management Team 3

Quick Start Section You

can appeal property taxes.

In case you were concerned, under Texas law, all property owners and even leasehold tenants can appeal property taxes. However, filing the appeal and successfully lowering your taxes are two different things.

Keep reading to find out how to set yourself up for lower taxes.

Recent purchasers of property should consider filing an appeal even if the assessed value is less than the purchase price. Property tax appeals on unequal appraisal are often successful and are a good defense for “sales chasing” (selective reappraisal of recently sold properties). In other words, it is a good way to keep your taxes from going up after you purchase a home.

Why you should file an appeal

every year.

The right to annually protest property tax assessments and other actions of the appraisal district balance the appraisal district’s right to determine a property value. Annual property tax appeals for each property are essential to minimizing property taxes.

The results are overwhelmingly clear. Homeowners and investors who consistently appeal their taxes on an annual basis pay far less than their neighbors.

Prepare to be successful.

The total time involved in appealing your taxes annually is about 4-5 hours. (This time estimate includes filing the necessary forms, attending an initial hearing and a secondary arbitration hearing.) An appraisal is key to keeping the time involved to a minimum because we provide you with the vital information required for your appeal.

Aside from the appraisal, the most important factor to your success is making sure you are aware of the May 31st deadline for filing your appeal request or, “Notice of Protest”.

When you receive your hearing date, don't get worried. The hearing process is very informal, can be attended by you or by a representative, and is generally under an hour. If you need to reschedule or have an evening or weekend hearing, it is most likely possible depending on where you are located.

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The Step-by-Step Process Order an independent appraisal from Pronto appraisal will save you over 20+ hours of market research as well as Appraisal. Our provide you with an independent valuation from a certified real estate appraiser. A brokers price opinion, CMA, or your own market research will not garner as much respect from the local Appraisal Review Board (ARB). We are independent market experts. 'Nuff said.

File your “Notice of Protest” by May 31st.

This is a very simple 2 page form. In the county section of this guide there are links to get the PDF. When you file your protest form with the appraisal board, under Section 3, make sure you check “Value is over market value”, and, “Value is unequal compared with other properties”. If there are other reasons make sure you check those as well. These are the primary basis for the majority of successful appeals.

Appealing under market value means that the tax assessment is over the market value of your home. Appealing under unequal appraisal means that other homes in your area have been appraised under different standards. Our appraisals address both of these issues.

Receive your hearing date, and request the ARB’s supporting information.

The Appraisal Board has the burden of proof. Owners who request the appraisal district provide the evidence 14 days before the hearing limit what can be presented at the hearing to what was provided. If the appraisal district fails to provide any evidence regarding either market

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value or unequal appraisal (and the owner timely filed a property tax protest for both), the law requires the owner wins if he can produce some evidence on the relevant basis of appeal. Note: they don't always play by this rule, but you need to try to make them operate within it.

Bring all your supporting information to your sure you bring your appraisal from Pronto Appraisal to your hearhearing. Make ing as well as any additional information you think is pertinent. Photos of all deferred maintenance or repairs needed can help. Remember, a photo is worth a thousand words, and will help to prove your case.

File your appeal to the decision and request binding arbitration.

Most likely, the ARB will give you a decision at your hearing that will try to compromise, i.e., you will get some reduction but not a full reduction in your property taxes. You have 45 days to file an appeal to the decision and ask for binding arbitration. This additional step can cut your property taxes by an additional amount and is well worth the effort.

Now, that doesn’t seem too bad, right? It’s a small investment for the hundreds to thousands you could save.

D

Dates DidImportant you know?

The total time involved in appealing your taxes annually is about 4-5 hours.

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Important Dates

When filing a protest a taxpayer should be aware of the four phases in the property tax process. The Texas Property Calendar is divided into four sections:

January-May (1/1-5/15): The Appraisal Phase - The appraisal district collects information to appraise properties for the current tax year.

- Administer exemptions and special appraisals.

- Update property records.

- Taxpayers file personal property renditions and appraisal districts set valuations based on those filings.

- Notices of appraised values are mailed to taxpayers.

May-July (5/15-7/25): The Equalization Phase (The Administrative Remedy) The tax roll is submitted to the Appraisal Review Board (ARB).

-Taxpayers file protests.

-The informal and formal appeal process begins.

-After the appeal hearings, the ARB approves and certifies the tax roll on or around July 25th.

July-Septmeber (7/25-10/1): The Assessment Phase Tax entities receive the certified tax rolls.

-Local jurisdictions adopt budgets.

-Tax rates are adopted.

-Tax statements are mailed to taxpayers.

-Some taxpayers dispute their ARB rulings and appeal their appraised values to district court for Judicial Review.

October-January (10/1-1/31): Current Collection Phase Taxes are collected by local jurisdictions.

-Taxes become delinquent February 1st.

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In-Depth Information and Resources

Texas Tax Code Information Section 41.41 – Right of Protest

Property tax appeals offer property owners a meaningful opportunity to reduce property taxes, correct errors in the description of their property and address a variety of other issues. This section of the Texas Property Tax Code delineates the basis for appeal before the appraisal review board. Most property tax protests (appeals) are based upon market value or unequal appraisal. An appeal on market value is based on the premise the assessed value exceeds market value (the amount for which the property could be sold). Appeals on unequal appraisal are based on the premise a property is assessed at a higher level than similar properties.

Section 41.411 – Protest of Failure to Give Notice

Property owners (or their properly designated tax consultant) are entitled to notice from either the appraisal district or the appraisal review board for many actions that affect the property owner.

These include increasing the assessed value of property (by more than $1,000), a notice of an appraisal review board hearing, notice if the property has been reappraised and revocation of an exemption.

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Appraisal districts are required to give the property owner notice of assessed value when the value increases by more than $1,000. Property owners are not required to notify the appraisal district when they sell the property or when they acquire

a property. Owners of recently acquired property frequently do not receive a notice of assessed value from the appraisal district.

Owners sometimes do not receive notice of a property tax hearing or of the result of an appraisal review board.

Owners have strong recourse when appraisal districts or appraisal review boards fail to deliver statutory notice. If appraisal districts fail to properly notify the property owner of an increase in the assessed value, the owner’s right to file a property tax protest is generally extended until 30 days after the appraisal district sends the notice.

Property owners should consider an appeal under section 41.411 if they did not receive notice and the appraisal district will not remedy the problem. However, they must timely pay all or the undisputed portion of property taxes, unless they are unable to pay the taxes.

Section 41.412 – Person Acquiring Property After January 1

People who acquire property after January 1 are often uncertain whether they can appeal, particularly if they purchase the property after a property tax protest is filed but before the property tax protest hearing. This section of the Texas Property Tax Code provides clear guidance on both issues.

Even though January 1 is the key date for most Texas property tax issues, persons acquiring property after

January 1 have the same right to file a timely property tax appeal (the appeal date does not change nor is a new appeal option opened because of the purchase). For example, if John Jones purchases property in March, he can still file a property tax protest in April. However, if he purchases properly invoiced property in September, he cannot file an appeal under Section 41.41. However, he may be able to appeal under section 25.25.

Purchasing a property after a timely property tax protest is filed and before the property tax hearing does not alter the ability to appeal. Further, either the buyer, seller or tax consultant for either can attend the hearing. For the purchase of a home, the purchaser would most likely attend since he would benefit from the property tax reduction. For large commercial properties, the responsibility for the property tax appeal and allocation of savings is typically a contractual matter between buyer and seller.

Recent purchases of property should consider filing an appeal even if the assessed value is less than the purchase price. Property tax appeals on unequal appraisal are often successful and are a good defense for “sales chasing” (selective reappraisal of recently sold properties).

Section 41.43 – Protest of Determination of Value of Inequality of Appraisal

Property tax appeals are the only time when rules favor the property owner instead of the appraisal district of the tax entity. The appraisal district sets the noticed value and the property owner has to timely file a protest. If taxes are not paid timely, the

owner is burdened with substantial penalties, interest and (in some cases) attorney fees.

Key advantages for the owner regarding the appeal are 1) the appraisal district has the burden of establishing the value of the property by a preponderance of the evidence presented at the hearing, 2) the right to appeal unequal appraisal, and 3) the right to obtain the appraisal district evidence 14 days before the hearing (known as a HB201 package).

Since the appraisal district has the burden of establishing the value of the property by a preponderance of the evidence presented at the hearing, it must have some evidence and that evidence must be somewhat more impressive than evidence presented by the owner (or the owner’s property tax consultant). It does not mean the appraisal district has to prove its value beyond doubt. It simply means the appraisal district needs to present better evidence at the hearing (for property tax appeals on market value and unequal appraisal).

Owners who request the appraisal district provide the evidence 14 days before the hearing limit what can be presented at the hearing to what was provided. If the appraisal district fails to provide any evidence regarding either market value or unequal appraisal (and the owner timely filed a property tax protest for both), the law requires the owner wins if he can produce some evidence on the relevant basis of appeal.

Section 41.44 – Notice of Protest

Property owners must timely file a notice of protest to receive a property tax protest hearing (i.e. an informal hearing and/or an appraisal review board hearing). Filing a property tax protest is simple

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and takes only a few minutes. However, it is necessary to file an appeal each year you want to appeal the property tax assessment.

Property tax protests must be filed (hand-delivered to the appraisal district or sent by first-class mail) by the later of 1) May 31, or 2) 30 days after the appraisal district delivers (mails, not the day you receive it) the notice of assessed value (if one is required). The appraisal district is not required to send a notice of assessed value if 1) they do not reappraise the property, or 2) the value increases by $1,000 or less. Many property owners send the appraisal review board (not the appraisal district) a notice of protest approximately one week before May 31.

Property tax protests can be filed either using the form available from appraisal districts or by sending a simple letter. The protest is sufficient if it identifies the protesting property owner, the property being protested and indicates “apparent dissatisfaction with some determination of the appraisal office.” If you prefer to use the form prepared by the Texas Comptroller, you can obtain one by calling the Texas Comptroller or any appraisal district or appraisal review board.

Property owners should consider filing a property tax protest based upon excessive appraisal (assessed value over market value; Section 41.41(a)(1)), unequal appraisal (Section 41.41(a)(2)) and “any other action of the chief appraiser, appraisal district or appraisal review board that applies to and adversely affects the property owner (Section 41.41(a)(a)). In addition, the protest should address any other issues such as being denied an exemption or agricultural valuation.

Filing a protest for excessive appraisal, unequal appraisal and “any other action” ensures that most bases for appeal have been timely and properly protested. Many appraisal review boards will not consider an appeal on unequal appraisal unless it is appealed as a separate issue.

Section 41.45(e) – Hearing on Property Tax Protest (Rescheduling)

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Real estate owners seeking property tax reductions are sometimes unable to attend the property tax protest hearing at the scheduled time. It is often possible to reschedule by moving the hearing to an earlier date. Technically, the property tax protest hearing can be moved for

good cause or if the chief appraiser consents to the postponement, even if there is no good cause.

Property tax hearings can be moved to a date not less than five or more than 15 days after the original scheduled date. The only exception is if the property owner, chief appraiser and appraisal review board agree to a date less than five or more than 15 days after the originally scheduled date.

When a hearing is rescheduled for good cause or by consent of the chief appraiser, there is no requirement for written notice to the property owner.

Appraisal districts dislike rescheduling ARB hearings. The property tax cut which can be achieved at the property tax protest hearing is meaningful. Consider weighing the potential property tax reduction versus the hassle of rescheduling other activities.

Section 41.47 – Determination of Property Tax Protest

The appraisal review board (ARB) panel typically makes its decision and verbally announces it at the end of the property tax appeal hearing. After the complete ARB meets to affirm the decision, the ARB send, by certified mail, written notice of its decision.

Receipt of the written notice of the results of the property tax protest triggers a 45-day period during which the property owner can further appeal the results with a judicial appeal or binding arbitration (for market value for properties with a value of $1 million or less after the ARB hearing).

One disputed issue is whether the ARB must provide multiple decisions if there are multiple bases of property tax protests. While it is clear several decisions are necessary if the owner appeals market value and a homestead exemption, most appraisal districts claim only one appeal is necessary when both market value and unequal appraisal are appealed.

Section 41.46 – Notice of Property Tax Protest Hearing

The appraisal review board must give the owner written notice of the date, time and place for the property tax appeal hearing. Notice must be delivered at least 15 days before the date of the hearing. Delivered, in this sense, means placed in the mail with first-class postage. It is not the date of receipt by the property owner.

While this provision seems simple and straightforward, there are several problems with how many appraisal districts handle the process. The most serious problem is mass scheduling of hundreds of hearings for one date and time. For example, Dallas County Appraisal District often schedules 500 or more hearings for a single time on one day.

In most cases, the appraisal district handles timely mailing of hearing notices even though the appraisal review board should.

Section 41.61 – Issuance of Subpoena

A subpoena is a legal document that can be used to require a witness to testify or to force production of documents deemed necessary for a property tax appeal hearing. The appraisal review board (ARB), property owner/tax consultant or appraisal district representative calls each request a subpoena.

Harris County Appraisal District appraisers used to regularly issue “six-day letters” asking the property owner to produce documents. These requests generally resulted in either the owner producing the information or withdrawing the protest.

It was unusual that a subpoena was issued. Dallas County Appraisal District, Tarrant County Appraisal District, Bexar County Appraisal District and Travis County Appraisal District do not regularly issue subpoenas.

A hearing before the full ARB (or at least a quorum) is necessary to consider a request for a subpoena. There is no basis for an ARB panel to issue a subpoena. The ARB must deliver notice five days before the hearing. The party being subpoenaed

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must have an opportunity to be heard at the good cause hearing.

Section 41.66 – Property Tax Protest Hearing Procedures

Property tax protest hearings are to be conducted on an informal basis. Although the appraisal review board (ARB) is required to prepare rules for conducting hearings and make them available upon request, the structure of ARB property tax appeal hearings are generally casual. This is true for hearings at Harris County Appraisal District, Dallas County Appraisal District, Tarrant County Appraisal District, Travis County Appraisal District, Bexar County Appraisal District, Fort Bend County Appraisal District, Galveston County Appraisal District, Brazoria County Appraisal District, Waller County Appraisal District, and most other appraisal districts.

Both the property owner/tax consultant and the appraisal district representatives can present evidence, review the other party’s evidence, present oral argument and cross-examine other witnesses.

Property owners can appear or engage a property tax consultant to represent them.

The ARB may not consider any appraisal district information unless it is presented during the property tax protest hearing. Members of the ARB may not communicate with either the property owner or appraisal district staff regarding a pending protest prior to the property tax appeal hearing.

ARB members must sign an affidavit stating that the board members has not communicated with either the property owner or appraisal district staff regarding the property tax protest.

Property tax protest hearings are open to the public and can be recorded.

Property owners can require additional time if the appraisal district has not produced information requested under Section 41.164 (HB201 – evidence that the appraisal district plans to use at the hearing). However, the property owner would typically have a material advantage proceeding with the property tax protest hearing if the appraisal district has not produced evidence it can present at the hearing.

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Section 41.67 – Evidence for a Property Tax Protest

The appraisal district may not present any evidence not provided to the property owner/tax consultant 14 days before the hearing, if the information was requested under Section 41.461. Property owners may request a copy of any information the appraisal district plans to present at the hearing per Section 41. 461, which is also referred to as House Bill 201, or HB201. Unfortunately, most appraisal districts do not comply with this section of the tax code and the ARB panels do not enforce this issue at property tax protest hearings.

The Harris County Appraisal District has good systems to produce evidence. Dallas County Appraisal District, Tarrant County Appraisal District, Collins County Appraisal District, Bexar County Appraisal District, Travis County Appraisal District, Fort Bend County Appraisal District, Galveston County Appraisal District, Waller County Appraisal District, Brazoria County Appraisal District and Montgomery County Appraisal District are ill equipped to produce evidence for a volume of property tax protest hearings.

Most appraisal districts staff and appraisal review boards consider requests to exclude evidence mot presented 14 days before the hearing frivolous.

All testimony is to be given under oath during a property tax appeal hearing. While this section differentiates between the original document and a copy, this issue is not often addressed at the ARB hearing.

As of October 2006, numerous lawsuits are pending regarding appraisal district staff presenting evidence not made available 14 days before the property tax protest hearing. However, it is likely to be three or four years before this issue is resolved.

Section 41.71 – Property Tax Protest Hearings on a Weekend or Evening

Property owners sometimes decide not to appeal their property taxes due to the inconvenience

of attending a property tax hearing during a workday. Property tax reductions can be significant, both for owners of home and business property. Property owners now have the opportunity to attend either an evening or weekend property tax appeal hearing. The ARB can decide whether to offer hearings during the weekend or evening.

All large appraisal districts, including Harris County Appraisal District, Dallas County Appraisal District, Bexar County Appraisal District, Tarrant County Appraisal District, Travis County Appraisal District, Fort Bend County Appraisal District,Galveston County Appraisal District, Montgomery County Appraisal District,Waller County Appraisal District and Brazoria County Appraisal District offer either evening or weekend property tax protest hearings.

Section 41A.01 Right of Appeal by Property Owner

Filing a judicial appeal is not financially feasible for most property owners. However, requesting binding arbitration is an excellent option for property owners who are confident their assessed value exceeds market value and whose value after the ARB hearing is $1 million or less.

A judicial appeal can easily cost $2,000 to $5,000. For the owner of a $200,000 home who strongly believes his property is over-assessed by $20,000 (or about $600 property tax reduction), it is not feasible to spend $2,000 or more.

However, it is feasible to advance $500 to continue his property tax protest if he is confident his position is correct. If the property owner prevails, the cost of binding arbitration is only $50. An attorney is not required for binding arbitration, which sharply decreases the cost.

Binding arbitration is available to property owner is all counties in Texas. The arbitrators are independent of the appraisal district and are either appraisers or real estate agents.

Section 41A.02 – Notice of Right to Arbitration

Property owners need to file a property tax protest and attend the ARB hearing to be able to request binding arbitration. The can attend the property tax hearing in person or via affidavit.

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The appraisal review board must send the property owner information regarding binding arbitration with the official notice of the property tax hearing results (which are sent via certified mail).

This information must explain the property owner’s right to request binding arbitration and include a copy of the form to request binding arbitration.

Property owners can only appeal market value (not unequal appraisal) in binding arbitration.

However, owners with a valid market value appeal are urged to consider binding arbitration. The independent real estate appraiser or real estate broker will understand disputes and evidence regarding market value.

Section 41A.03 – Request for Binding Arbitration

Property tax appeals are limited by strict rules. If you miss the appeal deadline, you lose your right to appeal. The same applies to filing a request for binding arbitration. You must timely file the application and $500 deposit or forfeit your right to binding arbitration.

The time limit for the application and $500 arbitration deposit is 45 days after the owner/tax consultant receives the appraisal review board (ARB) notice of the result of the property tax protest. The request for binding arbitration must be made on the form developed by the comptroller. Sending a letter or calling the appraisal district to request binding arbitration are not acceptable options. The comptroller’s completed form must be field with the appraisal district within 45 days. A request send by first-class mail, postmarked with the deadline date is considered timely delivery.

In addition to the properly completed form, you must include a $500 deposit, made payable to the Texas Comptroller. Personal and business checks are not acceptable. The deposit should be a money order or cashier check.

The property owner is entitled to binding arbitration if the owner delivers the properly completed form and $500 arbitration deposit within 45 days after the date on the ARB hearing received. At this point, the property owner has timely filled out a property tax protest form, prepared for the property tax hearing, attended the hearing, completed the comptroller’s form and timely delivered it with a certified check for $500. The appraisal district, by comparison, sent a computer-generated notice of assessed value and a computer-generated hearing and hearing results notice.

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Binding arbitration for property taxes in Texas is available for market value issues for properties (real estate only) valued at $1 million or less. Property owners with market value disputes after the ARB hearing should seriously consider binding arbitration. The independent appraiser and real estate

agents will understand market value arguments and evidence.

Section 41A.04 – Contents of Binding Request Form

The legislature set strict limits on information the Texas Comptroller can require in a binding arbitration request. The only three items that may be requested are 1) a brief statement of the reason for the appeal, 2) the owner’s opinion of value and 3) any other information the comptroller may need to select an arbitrator.

However, the comptroller’s binding arbitration application form contains many items beyond those in the statute.

Section 41A.05 - Processing of Binding Arbitration Request

The appraisal district (i.e. Harris County Appraisal District, Dallas County Appraisal District, Tarrant County Appraisal District, Bexar County Appraisal District, etc.) is required to honor the request for binding arbitration within 10 days of receiving it. They are allowed to negotiate with the owner/ tax consultant and review the request for binding arbitration during the 10-day period.

Dallas County Appraisal District has been proactive in attempting to settle binding arbitration requests during the 10-day period. It is likely other appraisal districts will follow suit to avoid the time necessary to prepare and the risk of having to pay the arbitrator.

Appraisal districts will check at least four items carefully upon receipt of the binding arbitration request: 1) did you have an ARB hearing (versus an informal hearing), 2) was the request for binding arbitration filed timely, 3) is the form properly completed and 4) is the $500 binding arbitration deposit included in the proper form (certified funds). If there is an error in any of these areas, the appraisal district will reject the request for binding arbitration and return your $500 deposit.

Assuming you had a property tax protest hearing and timely delivered the properly completed form with a $500 deposit, the appraisal district will send your request to the Texas Comptroller. The next steps are to select an arbitrator, exchange evidence and attend binding arbitration.

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Appealing Property Taxes for Your Home:

The Basics Written by Pat O’Connor, MAI

Property taxes are a substantial expense for Texas homeowners, averaging about $3,600 annually. To reduce this expense, property owners should annually review and consider appealing property taxes. While there is no guarantee that an appeal will be successful, a recent survey conducted by O'Connor & Associates indicates that 70% of property tax appeals are successful.

Since the mortgage company typically disperses payments, property taxes tend to be a stealth tax. Although the homeowner writes a check, including taxes and insurance monthly, the property tax component is not evident. The property tax component can become quite evident when the homeowner is asked to fund a deficit in the escrow account.

Although 70% of property tax appeals are successful, only 7% of homeowners appeal each year. Research indicates five primary reasons homeowners do not appeal: 1. The process seems overwhelming and they do not know how to appeal 2. They do not think an appeal is likely to be successful 3. They think their home's assessed value is below market value and there is no basis for appealing 4. They do not understand they can appeal on unequal appraisal 5. They are busy and do not want to set aside time, given the presumption that "you can't fight city hall"

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Why appeal?

Consider an appeal for a $150,000 house where the property taxes are reduced by 5%. This would reduce the assessed value by $7,500 and the property taxes by $225, based on a 3% tax rate. Since the typical appeal hearing takes less than an hour, these are meaningful savings for the time involved.

Regularly appealing your property taxes will minimize the value, so you are assessed for less than most of your neighbors. Most of the property tax appeals are resolved at the informal hearing, which is the first step in the process.

How to appeal

The first step to appealing annually is to send a written notice to the appraisal review board (ARB) for the county in which your home is located. Even if you have not received a notice of assessed value from the appraisal district, file a notice of appeal by May 31st for the following reasons: 1. The notice of assessed value can get lost in the mail, 2. A notice of assessed value is not necessary unless your assessed value increases by more than $1,000, and 3. You should appeal annually

You can file a notice of appeal by utilizing the Comptroller's form available in the county contact's section or by sending a letter to the ARB. The letter to the ARB simply needs to identify the property being appealed and the basis for your appeal. You should always appeal on both market value and unequal appraisal.

Since the appraisal district staff is extremely busy during late May and early June, sending any data on the value of your property tax is probably a waste of time. At the same time you send your notice of appeal to the ARB, send a "House Bill 201" request to the chief appraiser at the appraisal district. The House Bill 201 request will provide you a volume of information at a modest price.

Reasons for obtaining House Bill 201 information

Since most homeowners are not familiar with House Bill 201, you may be wondering what it is and when it became available. House Bill 201 is the term used by property tax consultants and appraisal district staff to describe provision 41.461 of the Texas Property Tax Code. This section reads as follows: "at least 14 days before hearing on a protest, the chief appraiser shall: ‌ inform the property owner that the owner or the agent of the owner may inspect and may obtain a copy of the data, schedules, formulas, and all other information the chief appraiser plans to introduce at the hearing to establish any matter at issue."

The property tax code further provides the chief appraiser the right to charge up to $15 for each residence, and up to $25 for each commercial property owner for this information. However, there are limits on the cost per page an appraisal district can charge. Practically speaking, the maximum charge is $1 to $2 for a residence. In Harris County, most homeowners can

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print this information from the appraisal district's web site once an appeal has been filed using the "I file" system.

This section of the tax code was added in 1991, but many appraisal districts have attempted to ignore this section of the property tax code for years and some still do. After discussing this section of the Texas Property Tax Code on a radio show in 2005, several listeners called back a week or two later to report certain appraisal districts were claiming to be unaware of this section. When O'Connor & Associates sent House Bill 201 requests to appraisal districts in 2005, some called us and said "what do you mean you want our information, we plan to use your information at the hearing to prove our value." While these examples seem quaint and cute, it is surprising that 15 years after taxpayer friendly legislation has been passed, that appraisal districts are still ignoring property owners and tax consultants who ask for this information.

There are at least seven reasons to utilize House Bill 201 to obtain the information the appraisal district will use at the hearing: 1. It is an effective way to obtain information regarding both market value and unequal appraisal for your property tax appeal, 2. You will receive the appraisal district's information regarding the size, condition and other qualitative and quantitative data for your house, 3. The information can be obtained for a nominal cost, 4. It is helpful to know what information your adversary will be able to use at the hearing, 5. Making the request limits what information the appraisal district can present at the hearing. If you do not request their information prior to the hearing, they can use any information available to them

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at the hearing. However, if you request the appraisal district information using a House Bill 201 request, they may only use information previously provided to you, 6. If they do not provide you information on market value or unequal appraisal in the House Bill 201 request, you win by default at the ARB hearing, and 7. In many cases, the appraisal district House Bill 201 information clearly supports a lower value.

Preparing for the hearing

When you receive the appraisal district House Bill 201 information, start by reviewing the appraisal district's description of your home and ask yourself these questions: 1. Is the year built accurate?

2. Are the qualities and amenities accurate?

If the appraisal district overstates either the quantity or quality of improvements to your property, this is an excellent means to reduce your property taxes both for the current year and subsequent years.

Filing a 2525c Appeal

If the appraisal district has overstated the size of your house by more than 5% to 10%, even if you did not file a property tax appeal in prior years, you should consider filing a 2525c appeal. This will allow you to reduce the assessed value of your property for the current year and for prior years.

FAQ’s Q: When is the deadline to protest my property value?

A: In Texas the deadline to protest property values is May 31 or 30 days after the appraisal district sends notice of the assessed value, whichever is later. The appraisal district is required to send notice if the assessed value is increased by more than $1,000 from the prior year's value. In most cases the deadline in Texas is May 31st. If the 31st falls on a Saturday or Sunday the deadline is the following business day.

Q: When do the new tax rates come out?

A: Tax rates for most tax entities in Texas are set in November of the current year just before the tax bills are issued. In some cases, the tax rates are set at a later date.

Q: If I have an appeal pending do I have to pay my taxes?

A: Yes. To avoid penalties and interest all taxes must be paid by the delinquency date. You will receive a refund if an appeal is later settled in your favor.

Q: Can Pronto Appraisal represent me at the hearing?

A: We have partners who can represent you if you so desire, however our appraisers must maintain their independence and cannot represent you. If you would like us to appear as an expert witness we can do so at an hourly rate.

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Contact Information Bexar County Appraisal District Mailing Address: P.O. Box 830248 San Antonio, TX 78283 Physical Address: 411 North Frio San Antonio, TX 78207 Phone: (210) 224-8511 Cust. Svc: (210) 224-2432 Fax: (210) 242-2454 Email: cs@bcad.org http://www.bcad.org/

Protest Form Link: http://www.bcad.org/PDFs/nop. pdf

Travis County Appraisal District 8314 Cross Park Drive Austin, Texas 78754 Phone: (512) 834-9317 Fax: (512) 835-5371 http://www.traviscad.org/

Protest Form Link: http://www.traviscad.org/ pdf/2010Forms/ARB/50-132_NoticeOfProtest.pdf

Williamson County Appraisal District 625 FM 1460 Georgetown, Texas 78626-8050 Austin Metro: (512) 930-3787 Taylor: (888) 331-7807 http://www.wcad.org/

Protest Form Link: http://www.wcad.org/appraisal/ publicaccess/Forms/Protest%20Form.pdf

Guadalupe County Appraisal District Mailing Address 3000 N. Austin St. Seguin, TX 78155 Metro: (830) 303-3313 Fax: (830) 372-2874 http://www.guadalupead.org/

Protest Form Link: http://www.window.state.tx.us/ taxinfo/taxforms/50-132.pdf

Comal County Appraisal District General Telephone: 830-625-8597 830-606-1407 830-885-4975 General Fax 830-625-8598 Address: 178 E Mill St, Suite 101 New Braunfels, TX 78130 Mailing Address: PO Box 311222 New Braunfels, TX 7813 http://www.comalad.org/

Protest Form Link: http://www.window.state.tx.us/ taxinfo/taxforms/50-132.pdf

Hays County Appraisal District 21001 N IH 35 Kyle, TX 78640 512-268-2522 http://www.hayscad.com

Protest Form Link: http://www.window.state.tx.us/ taxinfo/taxforms/50-132.pdf

Caldwell County Appraisal District 610 San Jacinto Lockhart, Texas 78644-3242 512-398-5550 512-398-5551 / fax Mailing Address: P.O. Box 900 Lockhart, TX 78644-0900 http://www.caldwellcad.org/

Protest Form Link: http://www.window.state.tx.us/ taxinfo/taxforms/50-132.pdf