Jefferson County Appraisal District

What May I Protest?

The right to protest to the Appraisal Review Board (ARB) is the most important right you have as a taxpayer. You may protest if you have a concern about:

1. The market value placed on your property.

Ask one of the District’s appraisers to explain the appraisal. Be sure the property description is correct. Are the measurements for your home or business and lot correct? Gather blueprints, deed records, photographs, a survey, or your own measurements.

Are there any hidden defects, such as a cracked foundation or inadequate plumbing? Get photographs, statements from builders, or independent appraisals.

Collect evidence on recent sales of properties similar to yours from neighbors or real estate professionals. Ask the Appraisal District for the sales that it used to determine your value.

Consider using an independent appraisal by a real estate appraiser. Insurance records also may be helpful.

If you decide to use sales information to support your protest, you should:

a. Get documents or sworn statements from the person providing the sales information.

b. Use sales of properties that are similar to yours in size, age, location, and type of construction.

c. Use recent sales. Sales that occurred closest to January 1 are best.

d. Weigh the costs of preparing a protest against the potential tax savings. Preparing a protest may not be worth the time and expense if it results in only a small tax savings.

2. Is your property valued unequally compared with other property in the Appraisal District?

See if the value of your property is closer to market value than other similar properties. For example, you may feel that your property is appraised at 100 percent of market value while a sample of other properties indicate they are appraised at 90 percent of market value. A protest based on the level of appraisal may require more evidence.

3. Did the Chief Appraiser deny you an exemption?

First, find out why the Chief Appraiser denied your exemption. If the Chief Appraiser denied your homestead exemption, get evidence that you owned your home on January 1 and used the home as your principal residence on that date.

If the Chief Appraiser denied a homestead exemption for part of the land around your home, show how much land is used as a yard.

If the Chief Appraiser denied you an over-65, a disabled person’s, or a veteran’s exemption make certain you qualify by reading the requirements under "What is the Function of the Appraisal District?"

4. Did the Chief Appraiser deny agricultural appraisal for your farm or ranch?

First, find out why the Chief Appraiser denied your application. Agricultural appraisal laws have specific requirements involving ownership and use of the property. Contact the Appraisal District for information on eligibility requirements.

Gather your ownership records and management records or get information from local agencies that provide services to farmers and ranchers.

5. Did the Chief Appraiser wrongly determine that you took your land out of agricultural use?

Is agricultural activity still taking place on your land? If you took only part of the land out of agricultural use, you may need to show which parts still qualify. If you are letting land lie fallow, show that the time it has been out of agricultural use is not excessive.

6. Do the appraisal records show an incorrect owner?

Provide records of deeds or deed transfers to show ownership. If you acquired the property after January 1, you may protest the property’s value until the ARB approves the appraisal records. The law recognizes the new owner’s interest in the taxes on the property.

7. Is your property being taxed by the wrong taxing units?

An error of this sort is often simply a clerical error. For example, the appraisal records show your property is located in one school district when it actually is located in another school district.

8. Is your property incorrectly included in the appraisal records?

Some kinds of taxable personal property move from place to place quite regularly. Property is taxed at only one location in Texas. You can protest the inclusion of your property in the appraisal records if it should be taxed at another location in Texas.

9. Is there any other action the Appraisal District or ARB took that affects you?

You have the right to protest any Appraisal District action that affects you and your property. For instance, the Chief Appraiser may claim your property was not taxed in a previous year, and you disagree. You may protest only actions that affect your property.

Informal Review

Prior to scheduling a formal protest hearing with the ARB, the taxpayer is asked to discuss the situation with one of the District's appraisers. Once you receive notification of your value, you may call, come by, or write the Appraisal District to discuss your value. Please allow yourself adequate time, however, in case it is necessary to file a written protest with the ARB.

Review by the Appraisal Review Board

If you cannot resolve your problem informally with the Appraisal District staff, you may have your case heard by the ARB.

The ARB is an independent board of citizens that reviews problems with appraisals or other concerns listed above. It has the power to order the Appraisal District to make the necessary changes to solve problems.

If you would like to file a protest with the ARB, you must do so in writing. You may use the Notice of Protest form under the "Request Forms" section; however, you do not have to file a protest on this form. A protest in any written format will suffice providing it identifies the owner, the property that is the subject of the protest, and it indicates that you are dissatisfied with an action or decision taken by the Appraisal District. If you do not use the District’s protest form, please be certain to include your daytime telephone number in your written protest in order that one of the District’s appraisers may contact you for an informal review. Your protest must be filed with the Appraisal District by May 31 or the deadline date indicated on your Notice of Appraised Value if you received one. The Appraisal District cannot accept a protest filed through the Internet or fax.

If you file a protest, you will receive written notice of the date, time, and place set for the hearing at least 15 days in advance of your hearing. At the time you receive notification of your hearing date, you will also receive a copy of Taxpayers’ Rights, Remedies & Responsibilities, a copy of the ARB hearings procedures, and a statement that you have the right to inspect and obtain a copy of the data, schedules, formulas, and any other information that the Appraisal District plans to introduce at your hearing. There is a charge of $0.10 per page for any information you may request in addition to any postage. The Appraisal District may ask you for a copy of the evidence you plan to present.

The hearing will be informal and will last approximately 15 minutes, or longer if the protest covers 3 or more properties or involves complex property. 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 instead of appearing in person. The Appraisal District representative will then present evidence about your case, and you may cross-examine the Appraisal District representative. The ARB will then make its decision based on the evidence presented. The Appraisal District has the burden of establishing the property's value by a preponderance of the evidence presented.

You should not try to contact the ARB members outside of the hearing. The law requires the ARB members to sign an affidavit stating that they have not talked about your case before the ARB hears it.