The law gives property owners the right to protest actions concerning their property tax appraisals. You may follow these appeal procedures if you have a concern about:
*The market or special appraised value placed on your property
*The unequal appraisal of your property
*The inclusion of your property on the appraisal roll
*Any exemptions that may apply to you
*The qualifications of an agricultural or timber appraisal
*The taxable status of your property
*The local governments which should be taxing yourproperty
*The ownership of property
The change use of land receiving special appraisal
*Any action taken by the chief appraiser, appraisal district or appraisal review board that applies to and aversely affected you.
or call 432-758-3263 to talk to one of the appraisers to discuss their property value.
Review by the Appraisal Review Board
If you can’t resolve your problem informally with the county appraisal district (CAD) staff, you may have your case heard by the appraisal review board (ARB).
The ARB is an independent board of citizens that review problems with appraisals or other concerns listed above. It has the power to order the CAD to make the necessary changes to solve problems. If you file a written request for an ARB rearing (called a notice of protest) before the deadline, the ARB will set your case for a hearing. You’ll receive written notice of the time, date and place of the hearing. If necessary, you may request a hearing in the evening, Saturday or Sunday. Prior to your hearing, you may ask to review the evidence the CAD will use to uphold their determination. The CAD may ask you for a copy of the evidence you plan to present. The hearing will be informal.
You or a designated agent may appear in person to present evidence or you may send notarized evidence for the ARB to review at your hearing. The CAD representative will present evidence about your case. You may cross-examine the CAD representative. The ARB will make its decision based on the evidence presented. The CAD has the burden of establishing the property’s value by a preponderance of the evidence presented. You can get a copy of a protest form from the appraisal district office at 302 S.E. Ave B.
Note: You shouldn’t try to contact ARB members outside of the hearing. The law requires ARB members to sign an Affidavit saying that they haven’t talked about your case before the ARB hears it.
Review by the District Court
After it decides your case, the ARB must send you a copy of its order by certified mail. If you’re not satisfied with the decision, you have the right to appeal to district court. If you choose to go to court, you must start the process by filing a petition within 45 days of the date you receive the ARB’s order. As an alternate and within the same time period, you may file a request for binding arbitration with the county appraisal district in certain cases.
If you appeal and your case is pending, you must pay the lesser of the amount of taxes due on the portion of the taxable value not in dispute or the amount of taxes due on the property under the order from which the appeal is taken.
You can get more information by contacting the Gaines County Appraisal District at 302 S.E. Ave B, Seminole, Texas or 432-758-3263. You can also get a pamphlet describing how to prepare a protest from the Appraisal district or from the State Comptroller’s Property Tax Division at P.O. Box 13528, Austin, Texas 78711-3528
Deadline for Filing Protests
With the ARB
On or before May 31 (or 30 days after a notice of appraised Value was mailed to you, whichever is later).
Late Protests are allowed if you miss the usual deadline for Good cause. Good cause is some reason beyond your control, like a medical emergency, the ARB decided whether you have good cause.
Late protests are due the day before the appraisal review board approves records for the year. Contact your appraisal district for more information.
For change of use (the appraisal district informed you that you are losing agricultural appraisal because you changed the use of your land), the deadline is before the 30th day after the notice of the determination was mailed to.
For ARB changes (the ARB has informed you of a change that increases your tax liability and the change didn’t result from a protest you filed), the deadline is before the 30th day after the notice of the determination was mailed to you. Deadline is June 12, 2014 - Real Estate; June 25, 2014 – Mineral; June 26, 2014 - Industrial.
If you believe the appraisal district or ARB should have sent you a notice and did not, you may file a protest until the day before taxes become delinquent (usually February 1).
The ARB decides whether it will hear your case based on evidence about whether a required notice was mail to you.