The Common Law
Crazy high property taxes? Challenging your valuation at the ARB hearing
By Luke Ellis, Fri., June 3, 2022
Own property in Travis County? Did you get sticker shock when you opened this year's property tax valuation?
This first step to protesting your property value is to file a timely written protest before the deadline. Check out the May 2022 "The Common Law" column for information on filing a timely written protest (the deadline to file the protest with the Travis Central Appraisal District for the 2022 protest season was May 16, 2022). Once a timely written protest is filed, the property owner typically has a chance to informally resolve the dispute with a representative of the TCAD.
If that informal effort is unsuccessful, the next step is to appear before the Appraisal Review Board. The ARB is a group of citizens appointed by a local administrative judge who are authorized to resolve disputes between taxpayers and the appraisal district. The board listens to evidence from both the property owner and TCAD's appraisal representative and ultimately determines whether a property value adjustment is warranted.
Ask the appraisal district for the information it used to set the value of your property. You should be able to obtain a copy of the data and related information that the appraisal district plans to introduce at the hearing. Evidence the Appraisal Review Board might consider persuasive includes:
• Comparison properties. If there a big difference between the appraised value of your home and others like it in your area, legitimate comparable sales may demonstrate that your property was not treated equally.
• Incorrect measurements (lot size, square footage, etc.). Locate deed records, surveys, or blueprints, and take photos to prove the inaccuracy.
• Defects not mentioned in the district's survey (cracked foundation, inadequate plumbing, etc.). Take photos and/or get supporting statements from builders, contractors, or appraisers to support your position.
Be organized, stick to relevant facts, and keep your presentation simple and straightforward during the ARB hearing. The board must base its decisions on evidence. Check out the Texas Comptroller's website (comptroller.texas.gov/taxes/property-tax/protests/faq.php) for other helpful suggestions.
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Marrs, Ellis & Hodge LLP, www.mehlaw.com.
The material in this column is for informational purposes only. It does not constitute, nor is it a substitute for, legal advice. For advice on your specific facts and circumstances, consult a licensed attorney. You may wish to contact the Lawyer Referral Service of Central Texas, a non-profit public service of the Austin Bar Association, at 512-472-8303 or www.austinlrs.com.
