Appeals to District Court
If you are dissatisfied with the ARB’s findings, you have the right to appeal its decision to the state district court in the county in which your property is located.
Within 60 days of receiving the ARB’s written order, you must file a petition for review with the district court. Before filing a petition, you should consult with an attorney to determine if you have a case.
You also are required to make a partial payment of taxes, usually the amount of property taxes that are not in dispute, before the delinquency date. You may ask the court to excuse you from prepaying your property taxes; to do so, you must file an oath attesting to your inability to pay the property taxes in question and argue that prepaying the property taxes restrains your right to go to court on your protest. The court will hold a hearing and decide the terms or conditions of your payment.
At the district court, you may ask to have your appeal resolved through arbitration, by a jury, a judge or by allowing you to cure your appeal as a timely filed protest. You may also request to engage in settlement discussions before the date of trial.
Appeals through the State Office of Administrative Hearings (SOAH)
If the property value as determined by the ARB order is over $1 million, you may be able to file an appeal with SOAH. You may only appeal to SOAH if the appeal concerns the determination of the property’s appraised or market or an unequal appraisal. This option to appeal is applicable to determinations concerning real or personal property, but not industrial property.
To appeal an ARB order to SOAH, you must file a Notice of Appeal by Property Owner (PDF) with the appraisal district chief appraiser within 30 days of receiving the ARB order of determination. You must also file a $1,500 deposit with the chief appraiser within 90 days of receiving the order of determination.
As soon as practicable after receiving a Notice of Appeal by Property Owner (PDF), the chief appraiser must indicate, where appropriate, those entries in the records that are subject to the appeal. The appraisal district will forward the deposit and Notice of Appeal by Property Owner (PDF) to SOAH and request the appointment of a qualified administrative law judge to hear the appeal. For more information on this process, visit SOAH’s website.