Jefferson County Appraisal District

If you have a hearing before the Appraisal Review Board on a protest, substantial error motion, or a motion under Section 25.25c of the Property Tax Code, the Appraisal Review Board will mail you their decision by certified mail, return receipt requested. If you do not agree with the decision of the ARB, you may appeal your case to the district court.

To appeal, you must file a lawsuit with the district court no more than 45 days after receiving the written notice of the ARB’s decision. It is recommended that you consult with an attorney if you decide to appeal to district court.

If you file an appeal, it is likely that the case will not be heard by the court and the value finalized before taxes are due for the current year. Therefore, Section 42.08 of the Property Tax Code allows a taxpayer to either pay the full amount of taxes due on the property based on the Appraisal District’s value or to pay the taxes that would be due if the court accepted the taxpayer’s opinion of value on the property. However, taxes must be paid before the delinquency date or the court may dismiss the lawsuit.

If taxes are paid based on the taxpayer’s opinion of the value on the property, and the court does not reduce the value accordingly, then the unpaid amount of taxes becomes delinquent, accruing penalties and interest. For example: A taxpayer files a lawsuit against the Appraisal District alleging that the correct value of the subject property should be $100,000, not $150,000 as appraised by the District. The taxes for the current year based on the District’s appraised value are $2,500, and the taxes based on the taxpayer’s opinion of the value are $1,667. The taxes are paid based on the taxpayer’s opinion of the value, leaving an unpaid balance of $833. Two years after the taxes become delinquent, the court hears the case and upholds the Appraisal District’s value. The unpaid balance of taxes is now treated as delinquent taxes, accruing penalties and interest for two years.

If taxes are paid based on the Appraisal District’s value and the court subsequently reduces the value, then the taxing entities will refund the overpayment of taxes including interest of 8 percent per year calculated from the delinquency date.