How To Protest Property Values
Please visit our office if you believe your appraisal is in excess of fair market value or is of unequal value. A member of the appraisal staff will review your property record with you. The appraiser will make an immediate adjustment if an error affecting value is determined. The law gives property owners the right to protest actions concerning their property tax appraisals including:
- Value placed on your property;
- Inclusion of your property on the appraisal roll;
- Qualification for an agricultural or timber appraisal;
- Unequal appraisal of your property;
- Exemptions that may apply to you;
- Ownership of property;
- Any action taken by the appraisal district or appraisal review board (ARB) that adversely affects you;
How do I protest my value?
To protest an appraisal value set by SCAD, a taxpayer must notify the appraisal district in writing by 30 days from the date of the Notice of Appraised Value. If no Notice of Appraised Value was generated by the appraisal district, a protest may still be filed by May 31. The Notice of Protest need not be an official form; however, the appraisal district can send you a Notice of Protest form to complete and submit. As an alternative, a letter may be submitted stating the protesting property owner's name, identifying the subject property and indicating an apparent dissatisfaction with some determination of the appraisal district.
You may be able to file a protest online by clicking Online Protest System. Accounts not represented by an agent (except for mineral interests) may be protested online with an online protest ID. The online protest ID is printed on your Notice of Appraised Value or you may contact the appraisal district to be assigned an ID.
- your notice of appraised value was delivered to you after May 2
- your protest concerns a change in use of agricultural, open-space or timber land
- the ARB made a change to the appraisal records that adversely affects you and you received notice of the change;
- the appraisal district or the ARB was required by law to send you notice about a property and did not; or,
- you had good cause for missing the May 31 protest filing deadline.
Your specific protest filing deadline is printed on your appraisal notice. The ARB will determine if good cause exists for missing a deadline. Good cause means that something beyond your control, such as a medical emergency, prevented you from meeting the deadline.
WEEKENDS, HOLIDAYS: If your deadline falls on a Saturday, Sunday, or a legal holiday, it is postponed until midnight of the next working day.
After filing your protest you will receive a notice of the scheduled time and date for a hearing before the ARB and a copy of the ARB hearing procedures. The ARB is a panel of citizens appointed by the district administrative judge to hear and rule on protests. You and the appraisal district staff will exchange evidence at or before the hearing. Photographs and other documents are useful evidence for you to provide.
Property owners who may need assistance, such as a sign language interpreter or language interpreter, are requested to contact the Taxpayer Liaison Officer 72 hours prior to the hearing so appropriate arrangements can be made.
After the ARB rules on your protest, it will send a written order by certified mail. If you are dissatisfied with the ARB's findings, you have the right to appeal the decision. Depending on the facts and type of property, you may be able to appeal to state district court; to binding arbitration; or to the State Office of Administrative Hearings (SOAH). Information about these options is included with your ARB order.
Payment of Taxes
If you appeal your ARB order and your case is pending, you must pay the lesser of the amount of taxes due on the portion of the taxable value not in dispute or the amount of taxes due on the property under the order from which the appeal is taken.
For more information, the Smith County Appraisal District Taxpayer Liaison Officer can provide additional information about the protest process and other aspects of the Texas property tax system. The TLO can be reached at (903) 510-8600 or email@example.com. Information may also be found on the Texas Comptroller's Property Tax Assistance website