FAQ Answers

What Steps Do I Take to Appeal the "Notice of Value"?


The County Appraiser will hold an informal meeting with the property owner by May 15th and notify the owner of the county's final value by May 20th for real property. Personal property informal meetings should be completed and final values determined by June 14th. These dates may be extended by order of the Director of Property Valuation.

Contact the County's Appraiser's office by phone or in writing within 30 days of the mailing date of the notice for real property or by May 15th for personal property. The county will send confirmation of the time and date of the scheduled informal meeting at least ten days prior to the meeting.

Hearing Officer/Panel (HOP)


If the county has a HOP, you must appeal within 18 days from the county's final value to small claims by filing with Board of Tax Appeals (BOTA) or to the HOP by filing with the County Clerk. If the county does not have a HOP, you must appeal within 30 days from the county's final value to small claims or BOTA by filing with BOTA. (Appeal forms are provided by the County Clerk).

Appeal


If the property owner disagrees with the county's final value, the property owner may appeal to 1 of the following:
  • Small Claims, if the property is classified as residential, or has an appraised value that is less than 2 million and is not agricultural land
  • HOP if the County Commissioner's elect to appoint hearing officers to hold hearings and issue orders. HOP hearings should be completed by July 1st and orders issued by July 5th; or if the HOP is not available in your county you may appeal directly to the Board of Tax Appeals (BOTA).
If you or the county are dissatisfied with the results of the HOP or small claims, you may appeal to the Board of Tax Appeals (BOTA) by filing a written request with BOTA within thirty days on a form provided by the County Clerk.

After a HOP hearing you may then appeal to small claims if the property is classified as residential, or has an appraised value that is less than 2 million and is not agricultural land, by filing a written request with BOTA within 30 days on a form provided by the County Clerk.

If the property owner or the County Appraiser is dissatisfied with BOTA's decision, either party may request a rehearing or reconsideration, either party may appeal to the district court where the property is located within 30 days.

What Steps Do I Take to File a Payment Under Protest?


File a written payment under protest with the County Treasurer on a form provided by the treasurer. The County Appraiser will schedule an informal meeting with the property owner within 15 days after receiving a copy of the protest. The meeting does not have to be held within the 15-day period, just scheduled within fifteen days. After the informal meeting, the County Appraiser must notify the property owner of any change in value within 15 business days. A "no change" notice may be received later.

If you disagree with the county's final value, you may appeal to one of the following by filing a written request with the Board of Tax Appeals within 30 days of the county's final value: small claims if the property is classified as residential, or has an appraised value that is less than 2 million and is not agricultural land; or directly to the BOTA.

After Small Claims Appeal


After a small claims appeal you may appeal to the BOTA by filing a written request with BOTA within 30 days after notification of results of the small claim hearing. If the property owner or the County Appraiser is dissatisfied with BOTA's decision, either party may request a rehearing or reconsideration within 15 days.

If the property owner or the County Appraiser is dissatisfied with BOTA's decision on rehearing or reconsideration, either party may appeal to the District Court where the property is located within 30 days.