IT IS THE RIGHT OF ANY PROPERTY OWNER (1) to protest before the Appraisal Review Board (ARB). Taxpayers may protest:
- Property Value
- Unequal appraisal
- Inclusion of the property on the appraisal records
- Property Exemptions
- Special Appraisal qualifications
- Circuit Breaker limitation
- Appraisal record errors
- Decisions of the chief appraiser, appraisal district, or ARB that adversely affects the property owner
(1) If a leased contract requires you to pay the property owner’s property taxes, you may protest the property’s value to the ARB but only if the property owner does not. The appraisal district will send the notice of appraised value to the property owner, who is required to send a copy to the lessee. You may request that the appraisal district send the notice to you if you are contractually obligated to reimburse the owner for the taxes imposed on the property. The ARB will send any subsequent notices regarding the protest to the lessee. The right of protest applies to leased land, buildings and personal property.
Prior to filing a protest to the Appraisal Review Board, a taxpayer may request a conference with an appraiser of the Appraisal District. An informal conference with the appraiser can also be scheduled after a protest is filed. Then, if there is no resolution, you can continue with the protest to the ARB
For procedures on filing a protest, continue to “Appraisal Review Board Protest Procedures”.
To receive or send communication electronically concerning ARB protests, see “Electronic Communication Procedures”.
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