This document provides a step-by-step guide for homeowners to lower their property taxes by appealing their tax assessments. It includes quick start information on filing an appeal, important dates, and an in-depth section explaining key parts of the Texas tax code related to the appeal process. The guide recommends homeowners order an independent appraisal, file an appeal by the May 31st deadline, bring supporting documents to the hearing, and if needed, file an additional appeal and request binding arbitration. It aims to simplify the process which typically takes 4-5 hours spread over the tax year.

1. A Step-by-Step Guide to
Presented by
Lowering your
Property
Taxes

2. Table of Contents
Introduction
How to use this guide...................................3
You CAN appeal property taxes................4
Texas tax code: A comprehensive
breakdown of the boring legalese...........8
Appealing taxes for your home:
The Basics - a published article...............16
FAQ’s.................................................................19
County contact information....................20
Why you should file an appeal every
year.......................................................................4
Prepare to be successful...............................4
The step-by-step process: Making it as
easy as possible...............................................5
Important Dates..............................................7
Quick Start Information
Detailed Information
and Resources

3. Introduction:
How to use
this guide
If you are reading this, you are probably a homeowner who doesn’t think over-paying on property
taxes is a good idea. Well you’re right about that! As citizens of the greatest state in the U.S. we believe in
paying fair taxes, and the right to appeal taxation that is inappropriate or unjust.
This guide is meant to give you both the quick information you need to get started as well as
comprehensive information for preparing for your appeal.
Before you begin reading (or skimming) this guide, we just want to ensure you that this process is
easier and faster than you probably think. Unfortunately, while 60-70% of properties are over-assessed,
only 3-4% of owners appeal their taxes. There are two main reasons for this. The first is that people are
confused by the red tape and beauracracy. The second reason is that property taxes are hidden in your
mortgage payment, and most people aren’t aware of how much they are really paying.
We hope to clarify the process and show you why it is in your best interest to file an appeal annually.
The best tool at your disposal is a tax appeal appraisal from Pronto Appraisal, which in comparison, is much
more affordable than alternative services. We give you everything you need to appeal your taxes and start
seeing the savings every month!
We wish you luck in your endeavor and are at your disposal if you have questions. We hope to earn
your trust and your business both now and in the future.
Sincerely,
The Pronto Appraisal Management Team
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4. Quick Start Section
You appeal property taxes.canIn case you were concerned, under Texas law, all property owners and even leasehold tenants can appeal
property taxes. However, filing the appeal and successfully lowering your taxes are two different things.
Keep reading to find out how to set yourself up for lower taxes.
Recent purchasers of property should consider filing an appeal even if the assessed value is less than the
purchase price. Property tax appeals on unequal appraisal are often successful and are a good defense for
“sales chasing”(selective reappraisal of recently sold properties). In other words, it is a good way to keep
your taxes from going up after you purchase a home.
every year.
Why you should file an appeal
Prepare to be successful.
The right to annually protest property tax assessments and other actions of the appraisal district balance
the appraisal district’s right to determine a property value. Annual property tax appeals for each property
are essential to minimizing property taxes.
The results are overwhelmingly clear. Homeowners and investors who consistently appeal their taxes on an
annual basis pay far less than their neighbors.
The total time involved in appealing your taxes annually is about 4-5 hours. (This time estimate includes
filing the necessary forms, attending an initial hearing and a secondary arbitration hearing.) An appraisal is
key to keeping the time involved to a minimum because we provide you with the vital information
required for your appeal.
Aside from the appraisal, the most important factor to your success is making sure you are aware of the
May 31st deadline for filing your appeal request or,“Notice of Protest”.
When you receive your hearing date, don't get worried. The hearing process is very informal, can be
attended by you or by a representative, and is generally under an hour. If you need to reschedule or have
an evening or weekend hearing, it is most likely possible depending on where you are located.
4

5. Order an independent appraisal from Pronto
Appraisal.
File your“Notice of Protest”by May 31st.
Receive your hearing date, and request the
ARB’s supporting information.
The Step-by-Step
Process
Our appraisal will save you over 20+ hours of market research as well as
provide you with an independent valuation from a certified real estate
appraiser. A brokers price opinion, CMA, or your own market research
will not garner as much respect from the local Appraisal Review Board
(ARB). We are independent market experts. 'Nuff said.
This is a very simple 2 page form. In the county section of this guide
there are links to get the PDF. When you file your protest form with the
appraisal board, under Section 3, make sure you check“Value is over
market value”, and,“Value is unequal compared with other properties”. If
there are other reasons make sure you check those as well. These are the
primary basis for the majority of successful appeals.
Appealing under market value means that the tax assessment is over the
market value of your home. Appealing under unequal appraisal means
that other homes in your area have been appraised under different stan-
dards. Our appraisals address both of these issues.
The Appraisal Board has the burden of proof. Owners who request the
appraisal district provide the evidence 14 days before the hearing limit
what can be presented at the hearing to what was provided. If the ap-
praisal district fails to provide any evidence regarding either market
5

6. File your appeal to the decision and request
binding arbitration.
Now, that doesn’t seem too bad, right? It’s a small
investment for the hundreds to thousands you
could save.
Bring all your supporting information to your
hearing.
value or unequal appraisal (and the owner timely filed a property tax
protest for both), the law requires the owner wins if he can produce
some evidence on the relevant basis of appeal. Note: they don't always
play by this rule, but you need to try to make them operate within it.
Make sure you bring your appraisal from Pronto Appraisal to your hear-
ing as well as any additional information you think is pertinent. Photos
of all deferred maintenance or repairs needed can help. Remember, a
photo is worth a thousand words, and will help to prove your case.
Most likely, the ARB will give you a decision at your hearing that will try
to compromise, i.e., you will get some reduction but not a full reduction
in your property taxes. You have 45 days to file an appeal to the decision
and ask for binding arbitration. This additional step can cut your prop-
erty taxes by an additional amount and is well worth the effort.
Important Dates
D
Did you know?
The total time involved in appealing
your taxes annually is about 4-5 hours.
6

7. Important Dates
When filing a protest a taxpayer should be aware of the four phases
in the property tax process. The Texas Property Calendar is divided into
four sections:
The tax roll is submitted to the Appraisal Review Board (ARB).
Taxes are collected by local jurisdictions.
Tax entities receive the certified tax rolls.
January-May (1/1-5/15): The Appraisal Phase
May-July (5/15-7/25): The Equalization Phase (The
Administrative Remedy)
July-Septmeber (7/25-10/1): The Assessment
Phase
October-January (10/1-1/31): Current Collection
Phase
- The appraisal district collects information to appraise properties for the current tax year.
- Administer exemptions and special appraisals.
- Update property records.
- Taxpayers file personal property renditions and appraisal districts set valuations based on those
filings.
- Notices of appraised values are mailed to taxpayers.
-Local jurisdictions adopt budgets.
-Tax rates are adopted.
-Tax statements are mailed to taxpayers.
-Some taxpayers dispute their ARB rulings and appeal their appraised values to district court for
Judicial Review.
-Taxpayers file protests.
-The informal and formal appeal process begins.
-After the appeal hearings, the ARB approves and certifies the tax roll on or around July 25th.
-Taxes become delinquent February 1st.
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8. In-Depth Information and Resources
Texas Tax Code
Information
Section 41.41 – Right of Protest
Property tax appeals offer property owners
a meaningful opportunity to reduce property taxes,
correct errors in the description of their property
and address a variety of other issues. This section
of the Texas Property Tax Code delineates the basis
for appeal before the appraisal review board. Most
property tax protests (appeals) are based upon
market value or unequal appraisal. An appeal on
market value is based on the premise the assessed
value exceeds market value (the amount for which
the property could be sold). Appeals on unequal
appraisal are based on the premise a property is as-
sessed at a higher level than similar properties.
Section 41.411 – Protest of
Failure to Give Notice
Property owners (or their properly designat-
ed tax consultant) are entitled to notice from either
the appraisal district or the appraisal review board
for many actions that affect the property owner.
These include increasing the assessed value of prop-
erty (by more than $1,000), a notice of an appraisal
review board hearing, notice if the property has
been reappraised and revocation of an exemption.
Appraisal districts are required to give the
property owner notice of assessed value when the
value increases by more than $1,000. Property own-
ers are not required to notify the appraisal district
when they sell the property or when they acquire
a property. Owners of recently acquired property
frequently do not receive a notice of assessed value
from the appraisal district.
Owners sometimes do not receive notice of a
property tax hearing or of the result of an appraisal
review board.
Owners have strong recourse when appraisal
districts or appraisal review boards fail to deliver
statutory notice. If appraisal districts fail to properly
notify the property owner of an increase in the as-
sessed value, the owner’s right to file a property tax
protest is generally extended until 30 days after the
appraisal district sends the notice.
Property owners should consider an appeal
under section 41.411 if they did not receive notice
and the appraisal district will not remedy the prob-
lem. However, they must timely pay all or the un-
disputed portion of property taxes, unless they are
unable to pay the taxes.
Section 41.412 – Person Acquir-
ing Property After January 1
People who acquire property after January 1
are often uncertain whether they can appeal, par-
ticularly if they purchase the property after a prop-
erty tax protest is filed but before the property tax
protest hearing. This section of the Texas Property
Tax Code provides clear guidance on both issues.
Even though January 1 is the key date for most Texas
property tax issues, persons acquiring property after
8

9. January 1 have the same right to file a timely prop-
erty tax appeal (the appeal date does not change
nor is a new appeal option opened because of the
purchase). For example, if John Jones purchases
property in March, he can still file a property tax
protest in April. However, if he purchases properly
invoiced property in September, he cannot file an
appeal under Section 41.41. However, he may be
able to appeal under section 25.25.
Purchasing a property after a timely prop-
erty tax protest is filed and before the property tax
hearing does not alter the ability to appeal. Further,
either the buyer, seller or tax consultant for either
can attend the hearing. For the purchase of a home,
the purchaser would most likely attend since he
would benefit from the property tax reduction. For
large commercial properties, the responsibility for
the property tax appeal and allocation of savings is
typically a contractual matter between buyer and
seller.
Recent purchases of property should consid-
er filing an appeal even if the assessed value is less
than the purchase price. Property tax appeals on un-
equal appraisal are often successful and are a good
defense for“sales chasing”(selective reappraisal of
recently sold properties).
Section 41.43 – Protest of Deter-
mination of Value of Inequality of
Appraisal
Property tax appeals are the only time when
rules favor the property owner instead of the ap-
praisal district of the tax entity. The appraisal district
sets the noticed value and the property owner has to
timely file a protest. If taxes are not paid timely, the
owner is burdened with substantial penalties, inter-
est and (in some cases) attorney fees.
Key advantages for the owner regarding the
appeal are 1) the appraisal district has the burden of
establishing the value of the property by a prepon-
derance of the evidence presented at the hearing,
2) the right to appeal unequal appraisal, and 3) the
right to obtain the appraisal district evidence 14
days before the hearing (known as a HB201 pack-
age).
Since the appraisal district has the burden of
establishing the value of the property by a prepon-
derance of the evidence presented at the hearing, it
must have some evidence and that evidence must
be somewhat more impressive than evidence pre-
sented by the owner (or the owner’s property tax
consultant). It does not mean the appraisal district
has to prove its value beyond doubt. It simply means
the appraisal district needs to present better evi-
dence at the hearing (for property tax appeals on
market value and unequal appraisal).
Owners who request the appraisal district
provide the evidence 14 days before the hearing lim-
it what can be presented at the hearing to what was
provided. If the appraisal district fails to provide any
evidence regarding either market value or unequal
appraisal (and the owner timely filed a property tax
protest for both), the law requires the owner wins if
he can produce some evidence on the relevant basis
of appeal.
Section 41.44 – Notice of Protest
Property owners must timely file a notice
of protest to receive a property tax protest hearing
(i.e. an informal hearing and/or an appraisal review
board hearing). Filing a property tax protest is simple
9

10. and takes only a few minutes. However, it is necessary to
file an appeal each year you want to appeal the property
tax assessment.
Property tax protests must be filed (hand-delivered
to the appraisal district or sent by first-class mail) by the
later of 1) May 31, or 2) 30 days after the appraisal district
delivers (mails, not the day you receive it) the notice of
assessed value (if one is required). The appraisal district is
not required to send a notice of assessed value if 1) they
do not reappraise the property, or 2) the value increases by
$1,000 or less. Many property owners send the appraisal
review board (not the appraisal district) a notice of protest
approximately one week before May 31.
Property tax protests can be filed either using
the form available from appraisal districts or by sending
a simple letter. The protest is sufficient if it identifies the
protesting property owner, the property being protested
and indicates“apparent dissatisfaction with some determi-
nation of the appraisal office.”If you prefer to use the form
prepared by the Texas Comptroller, you can obtain one by
calling the Texas Comptroller or any appraisal district or ap-
praisal review board.
Property owners should consider filing a property
tax protest based upon excessive appraisal (assessed value
over market value; Section 41.41(a)(1)), unequal appraisal
(Section 41.41(a)(2)) and“any other action of the chief ap-
praiser, appraisal district or appraisal review board that ap-
plies to and adversely affects the property owner (Section
41.41(a)(a)). In addition, the protest should address any
other issues such as being denied an exemption or agricul-
tural valuation.
Filing a protest for excessive appraisal, unequal
appraisal and“any other action”ensures that most bases
for appeal have been timely and properly protested. Many
appraisal review boards will not consider an appeal on
unequal appraisal unless it is appealed as a separate issue.
Section 41.45(e) – Hearing on Prop-
erty Tax Protest (Rescheduling)
Real estate owners seeking property tax reductions
are sometimes unable to attend the property tax protest
hearing at the scheduled time. It is often possible to re-
schedule by moving the hearing to an earlier date. Techni-
cally, the property tax protest hearing can be moved for
10

11. good cause or if the chief appraiser consents to the
postponement, even if there is no good cause.
Property tax hearings can be moved to a
date not less than five or more than 15 days after the
original scheduled date. The only exception is if the
property owner, chief appraiser and appraisal review
board agree to a date less than five or more than 15
days after the originally scheduled date.
When a hearing is rescheduled for good
cause or by consent of the chief appraiser, there is
no requirement for written notice to the property
owner.
Appraisal districts dislike rescheduling
ARB hearings. The property tax cut which can be
achieved at the property tax protest hearing is
meaningful. Consider weighing the potential prop-
erty tax reduction versus the hassle of rescheduling
other activities.
Section 41.47 – Determination of
Property Tax Protest
The appraisal review board (ARB) panel typi-
cally makes its decision and verbally announces it at
the end of the property tax appeal hearing. After the
complete ARB meets to affirm the decision, the ARB
send, by certified mail, written notice of its decision.
Receipt of the written notice of the results of the
property tax protest triggers a 45-day period during
which the property owner can further appeal the re-
sults with a judicial appeal or binding arbitration (for
market value for properties with a value of $1 million
or less after the ARB hearing).
One disputed issue is whether the ARB must
provide multiple decisions if there are multiple bases
of property tax protests. While it is clear several
decisions are necessary if the owner appeals market
value and a homestead exemption, most appraisal
districts claim only one appeal is necessary when
both market value and unequal appraisal are ap-
pealed.
Section 41.46 – Notice of Prop-
erty Tax Protest Hearing
The appraisal review board must give the
owner written notice of the date, time and place for
the property tax appeal hearing. Notice must be de-
livered at least 15 days before the date of the hear-
ing. Delivered, in this sense, means placed in the mail
with first-class postage. It is not the date of receipt
by the property owner.
While this provision seems simple and
straightforward, there are several problems with
how many appraisal districts handle the process. The
most serious problem is mass scheduling of hun-
dreds of hearings for one date and time. For exam-
ple, Dallas County Appraisal District often schedules
500 or more hearings for a single time on one day.
In most cases, the appraisal district handles timely
mailing of hearing notices even though the appraisal
review board should.
Section 41.61 – Issuance of
Subpoena
A subpoena is a legal document that can be
used to require a witness to testify or to force pro-
duction of documents deemed necessary for a prop-
erty tax appeal hearing. The appraisal review board
(ARB), property owner/tax consultant or appraisal
district representative calls each request a subpoena.
Harris County Appraisal District apprais-
ers used to regularly issue“six-day letters”asking
the property owner to produce documents. These
requests generally resulted in either the owner pro-
ducing the information or withdrawing the protest.
It was unusual that a subpoena was issued. Dallas
County Appraisal District, Tarrant County Appraisal
District, Bexar County Appraisal District and Travis
County Appraisal District do not regularly issue sub-
poenas.
A hearing before the full ARB (or at least a
quorum) is necessary to consider a request for a
subpoena. There is no basis for an ARB panel to issue
a subpoena. The ARB must deliver notice five days
before the hearing. The party being subpoenaed
11

12. must have an opportunity to be heard at the good
cause hearing.
Section 41.66 – Property Tax
Protest Hearing Procedures
Property tax protest hearings are to be con-
ducted on an informal basis. Although the appraisal
review board (ARB) is required to prepare rules for
conducting hearings and make them available upon
request, the structure of ARB property tax appeal
hearings are generally casual. This is true for hearings
at Harris County Appraisal District, Dallas County
Appraisal District, Tarrant County Appraisal District,
Travis County Appraisal District, Bexar County Ap-
praisal District, Fort Bend County Appraisal District,
Galveston County Appraisal District, Brazoria County
Appraisal District, Waller County Appraisal District,
and most other appraisal districts.
Both the property owner/tax consultant and
the appraisal district representatives can present
evidence, review the other party’s evidence, present
oral argument and cross-examine other witnesses.
Property owners can appear or engage a property
tax consultant to represent them.
The ARB may not consider any appraisal
district information unless it is presented during
the property tax protest hearing. Members of the
ARB may not communicate with either the property
owner or appraisal district staff regarding a pend-
ing protest prior to the property tax appeal hearing.
ARB members must sign an affidavit stating that the
board members has not communicated with either
the property owner or appraisal district staff regard-
ing the property tax protest.
Property tax protest hearings are open to the
public and can be recorded.
Property owners can require additional time
if the appraisal district has not produced information
requested under Section 41.164 (HB201 – evidence
that the appraisal district plans to use at the hear-
ing). However, the property owner would typically
have a material advantage proceeding with the
property tax protest hearing if the appraisal district
has not produced evidence it can present at the hearing.
Section 41.67 – Evidence for a
Property Tax Protest
The appraisal district may not present any
evidence not provided to the property owner/tax
consultant 14 days before the hearing, if the infor-
mation was requested under Section 41.461. Proper-
ty owners may request a copy of any information the
appraisal district plans to present at the hearing per
Section 41. 461, which is also referred to as House Bill
201, or HB201. Unfortunately, most appraisal districts
do not comply with this section of the tax code and
the ARB panels do not enforce this issue at property
tax protest hearings.
The Harris County Appraisal District has good
systems to produce evidence. Dallas County Apprais-
al District, Tarrant County Appraisal District, Collins
County Appraisal District, Bexar County Appraisal
District, Travis County Appraisal District, Fort Bend
County Appraisal District, Galveston County Apprais-
al District, Waller County Appraisal District, Brazoria
County Appraisal District and Montgomery County
Appraisal District are ill equipped to produce evi-
dence for a volume of property tax protest hearings.
Most appraisal districts staff and appraisal review
boards consider requests to exclude evidence mot
presented 14 days before the hearing frivolous.
All testimony is to be given under oath dur-
ing a property tax appeal hearing. While this section
differentiates between the original document and
a copy, this issue is not often addressed at the ARB
hearing.
As of October 2006, numerous lawsuits are
pending regarding appraisal district staff present-
ing evidence not made available 14 days before the
property tax protest hearing. However, it is likely to
be three or four years before this issue is resolved.
Section 41.71 – Property Tax Pro-
test Hearings on a Weekend or
Evening
Property owners sometimes decide not to ap-
peal their property taxes due to the inconvenience
12

13. of attending a property tax hearing during a workday. Prop-
erty tax reductions can be significant, both for owners of
home and business property. Property owners now have the
opportunity to attend either an evening or weekend prop-
erty tax appeal hearing. The ARB can decide whether to offer
hearings during the weekend or evening.
All large appraisal districts, including Harris County
Appraisal District, Dallas County Appraisal District, Bexar
County Appraisal District, Tarrant County Appraisal District,
Travis County Appraisal District, Fort Bend County Appraisal
District,Galveston County Appraisal District, Montgomery
County Appraisal District,Waller County Appraisal District
and Brazoria County Appraisal District offer either evening or
weekend property tax protest hearings.
Section 41A.01 Right of Appeal by
Property Owner
Filing a judicial appeal is not financially feasible for
most property owners. However, requesting binding arbitra-
tion is an excellent option for property owners who are con-
fident their assessed value exceeds market value and whose
value after the ARB hearing is $1 million or less.
A judicial appeal can easily cost $2,000 to $5,000. For
the owner of a $200,000 home who strongly believes his
property is over-assessed by $20,000 (or about $600 prop-
erty tax reduction), it is not feasible to spend $2,000 or more.
However, it is feasible to advance $500 to continue his prop-
erty tax protest if he is confident his position is correct. If the
property owner prevails, the cost of binding arbitration is
only $50. An attorney is not required for binding arbitration,
which sharply decreases the cost.
Binding arbitration is available to property owner
is all counties in Texas. The arbitrators are independent of
the appraisal district and are either appraisers or real estate
agents.
Section 41A.02 – Notice of Right to
Arbitration
Property owners need to file a property tax protest
and attend the ARB hearing to be able to request binding ar-
bitration. The can attend the property tax hearing in person
or via affidavit.
13

14. The appraisal review board must send the
property owner information regarding binding
arbitration with the official notice of the property
tax hearing results (which are sent via certified mail).
This information must explain the property owner’s
right to request binding arbitration and include a
copy of the form to request binding arbitration.
Property owners can only appeal market
value (not unequal appraisal) in binding arbitration.
However, owners with a valid market value appeal
are urged to consider binding arbitration. The inde-
pendent real estate appraiser or real estate broker
will understand disputes and evidence regarding
market value.
Section 41A.03 – Request for
Binding Arbitration
Property tax appeals are limited by strict
rules. If you miss the appeal deadline, you lose your
right to appeal. The same applies to filing a request
for binding arbitration. You must timely file the ap-
plication and $500 deposit or forfeit your right to
binding arbitration.
The time limit for the application and $500
arbitration deposit is 45 days after the owner/tax
consultant receives the appraisal review board (ARB)
notice of the result of the property tax protest. The
request for binding arbitration must be made on the
form developed by the comptroller. Sending a letter
or calling the appraisal district to request binding
arbitration are not acceptable options. The comptrol-
ler’s completed form must be field with the appraisal
district within 45 days. A request send by first-class
mail, postmarked with the deadline date is consid-
ered timely delivery.
In addition to the properly completed form,
you must include a $500 deposit, made payable to
the Texas Comptroller. Personal and business checks
are not acceptable. The deposit should be a money
order or cashier check.
The property owner is entitled to binding
arbitration if the owner delivers the properly com-
pleted form and $500 arbitration deposit within 45
days after the date on the ARB hearing received. At
this point, the property owner has timely filled out
a property tax protest form, prepared for the prop-
erty tax hearing, attended the hearing, completed
the comptroller’s form and timely delivered it with
a certified check for $500. The appraisal district, by
comparison, sent a computer-generated notice of
assessed value and a computer-generated hearing
and hearing results notice.
Binding arbitration for property taxes in Texas
is available for market value issues for properties
(real estate only) valued at $1 million or less. Prop-
erty owners with market value disputes after the
ARB hearing should seriously consider binding arbi-
tration. The independent appraiser and real estate
14

15. agents will understand market value arguments and
evidence.
Section 41A.04 – Contents of
Binding Request Form
The legislature set strict limits on informa-
tion the Texas Comptroller can require in a binding
arbitration request. The only three items that may
be requested are 1) a brief statement of the reason
for the appeal, 2) the owner’s opinion of value and 3)
any other information the comptroller may need to
select an arbitrator.
However, the comptroller’s binding arbitra-
tion application form contains many items beyond
those in the statute.
Section 41A.05 - Processing of
Binding Arbitration Request
The appraisal district (i.e. Harris County Ap-
praisal District, Dallas County Appraisal District,
Tarrant County Appraisal District, Bexar County Ap-
praisal District, etc.) is required to honor the request
for binding arbitration within 10 days of receiving
it. They are allowed to negotiate with the owner/
tax consultant and review the request for binding
arbitration during the 10-day period.
Dallas County Appraisal District has been
proactive in attempting to settle binding arbitration
requests during the 10-day period. It is likely other
appraisal districts will follow suit to avoid the time
necessary to prepare and the risk of having to pay
the arbitrator.
Appraisal districts will check at least four
items carefully upon receipt of the binding arbitra-
tion request: 1) did you have an ARB hearing (versus
an informal hearing), 2) was the request for binding
arbitration filed timely, 3) is the form properly com-
pleted and 4) is the $500 binding arbitration deposit
included in the proper form (certified funds). If there
is an error in any of these areas, the appraisal district
will reject the request for binding arbitration and
return your $500 deposit.
Assuming you had a property tax protest
hearing and timely delivered the properly complet-
ed form with a $500 deposit, the appraisal district
will send your request to the Texas Comptroller. The
next steps are to select an arbitrator, exchange evi-
dence and attend binding arbitration.
15

16. Appealing Property
Taxes for Your Home:
The BasicsWritten by Pat O’Connor, MAI
Property taxes are a substantial expense for
Texas homeowners, averaging about $3,600 annu-
ally. To reduce this expense, property owners should
annually review and consider appealing property
taxes. While there is no guarantee that an appeal
will be successful, a recent survey conducted by
O'Connor & Associates indicates that 70% of prop-
erty tax appeals are successful.
Since the mortgage company typically dis-
perses payments, property taxes tend to be a stealth
tax. Although the homeowner writes a check,
including taxes and insurance monthly, the prop-
erty tax component is not evident. The property tax
component can become quite evident when the
homeowner is asked to fund a deficit in the escrow
account.
Although 70% of property tax appeals are successful, only 7% of hom-
eowners appeal each year. Research indicates five primary reasons hom-
eowners do not appeal:
1. The process seems overwhelming and they do not know how to appeal
2. They do not think an appeal is likely to be successful
3. They think their home's assessed value is below market value and there is
no basis for appealing
4. They do not understand they can appeal on unequal appraisal
5. They are busy and do not want to set aside time, given the presumption
that "you can't fight city hall"
16

17. Why appeal?
Consider an appeal for a $150,000 house
where the property taxes are reduced by 5%. This
would reduce the assessed value by $7,500 and the
property taxes by $225, based on a 3% tax rate. Since
the typical appeal hearing takes less than an hour,
these are meaningful savings for the time involved.
Regularly appealing your property taxes will mini-
mize the value, so you are assessed for less than
most of your neighbors. Most of the property tax
appeals are resolved at the informal hearing, which
is the first step in the process.
How to appeal
The first step to appealing annually is to send
a written notice to the appraisal review board (ARB)
for the county in which your home is located. Even
if you have not received a notice of assessed value
from the appraisal district, file a notice of appeal by
May 31st for the following reasons:
1. The notice of assessed value can get lost in the
mail,
2. A notice of assessed value is not necessary unless
your assessed value increases by more than $1,000,
and
3. You should appeal annually
You can file a notice of appeal by utilizing the
Comptroller's form available in the county contact's
section or by sending a letter to the ARB. The letter
to the ARB simply needs to identify the property
being appealed and the basis for your appeal. You
should always appeal on both market value and
unequal appraisal.
Since the appraisal district staff is extremely
busy during late May and early June, sending any
data on the value of your property tax is probably a
waste of time. At the same time you send your notice
of appeal to the ARB, send a "House Bill 201" request
to the chief appraiser at the appraisal district. The
House Bill 201 request will provide you a volume of
information at a modest price.
Reasons for
obtaining House
Bill 201information
Since most homeowners are not familiar with
House Bill 201, you may be wondering what it is
and when it became available. House Bill 201 is the
term used by property tax consultants and appraisal
district staff to describe provision 41.461 of the Texas
Property Tax Code. This section reads as follows:
"at least 14 days before hearing on a protest, the
chief appraiser shall: … inform the property
owner that the owner or the agent of the owner may
inspect and may obtain a copy of the data,
schedules, formulas, and all other information the
chief appraiser plans to introduce at the
hearing to establish any matter at issue."
The property tax code further provides the
chief appraiser the right to charge up to $15 for each
residence, and up to $25 for each commercial prop-
erty owner for this information. However, there are
limits on the cost per page an appraisal district can
charge. Practically speaking, the maximum charge is
$1 to $2 for a
residence. In Harris County, most homeowners can
17

18. print this information from the appraisal district's
web site once an appeal has been filed using the "I
file" system.
This section of the tax code was added in
1991, but many appraisal districts have attempted to
ignore this section of the property tax code for years
and some still do. After discussing this section of the
Texas Property Tax Code on a radio show in 2005,
several listeners called back a week or two later to
report certain appraisal districts were claiming to be
unaware of this section. When O'Connor & Associ-
ates sent House Bill 201 requests to appraisal dis-
tricts in 2005, some called us and said "what do you
mean you want our information, we plan to use your
information at the hearing to prove our value." While
these examples seem quaint and cute, it is surprising
that 15 years after taxpayer friendly legislation has
been passed, that appraisal districts are still ignoring
property owners and tax consultants who ask for this
information.
There are at least seven reasons to utilize
House Bill 201 to obtain the information the apprais-
al district will use at the hearing:
1. It is an effective way to obtain information regard-
ing both market value and unequal appraisal for
your property tax appeal,
2. You will receive the appraisal district's information
regarding the size, condition and other qualitative
and quantitative data for your house,
3. The information can be obtained for a nominal
cost,
4. It is helpful to know what information your adver-
sary will be able to use at the hearing,
5. Making the request limits what information the
appraisal district can present at the hearing. If you
do not request their information prior to the hearing,
they can use any information available to them
at the hearing. However, if you request the appraisal
district information using a House Bill 201 request,
they may only use information previously provided
to you,
6. If they do not provide you information on market
value or unequal appraisal in the House Bill 201
request, you win by default at the ARB hearing, and
7. In many cases, the appraisal district House Bill 201
information clearly supports a lower value.
Preparing for the
hearing
When you receive the appraisal district House
Bill 201 information, start by reviewing the appraisal
district's description of your home and ask yourself
these questions:
1. Is the year built accurate?
2. Are the qualities and amenities accurate?
If the appraisal district overstates either the quantity
or quality of improvements to your property, this is
an excellent means to reduce your property taxes
both for the current year and subsequent years.
Filing a 2525c
Appeal
If the appraisal district has overstated the size
of your house by more than 5% to 10%, even if you
did not file a property tax appeal in prior years, you
should consider filing a 2525c appeal. This will allow
you to reduce the assessed value of your property
for the current year and for prior years.
18

19. FAQ’s
Q: When is the deadline to protest my property value?
A: In Texas the deadline to protest property values is May 31 or 30 days after the appraisal
district sends notice of the assessed value, whichever is later. The appraisal district is required
to send notice if the assessed value is increased by more than $1,000 from the prior year's
value. In most cases the deadline in Texas is May 31st. If the 31st falls on a Saturday or Sunday
the deadline is the following business day.
Q: When do the new tax rates come out?
A: Tax rates for most tax entities in Texas are set in November of the current year just before
the tax bills are issued. In some cases, the tax rates are set at a later date.
Q: If I have an appeal pending do I have to pay my taxes?
A: Yes. To avoid penalties and interest all taxes must be paid by the delinquency date. You will
receive a refund if an appeal is later settled in your favor.
Q: Can Pronto Appraisal represent me at the hearing?
A: We have partners who can represent you if you so desire, however our appraisers must
maintain their independence and cannot represent you. If you would like us to appear as an
expert witness we can do so at an hourly rate.
19

20. Contact Information
Bexar County Appraisal District
Mailing Address:
P.O. Box 830248
San Antonio, TX 78283
Physical Address:
411 North Frio
San Antonio, TX 78207
Phone: (210) 224-8511
Cust. Svc: (210) 224-2432
Fax: (210) 242-2454
Email: cs@bcad.org
http://www.bcad.org/
Protest Form Link: http://www.bcad.org/PDFs/nop.
pdf
Travis County Appraisal District
8314 Cross Park Drive
Austin, Texas 78754
Phone: (512) 834-9317
Fax: (512) 835-5371
http://www.traviscad.org/
Protest Form Link: http://www.traviscad.org/
pdf/2010Forms/ARB/50-132_NoticeOfProtest.pdf
Williamson County Appraisal District
625 FM 1460
Georgetown, Texas 78626-8050
Austin Metro: (512) 930-3787
Taylor: (888) 331-7807
http://www.wcad.org/
Protest Form Link: http://www.wcad.org/appraisal/
publicaccess/Forms/Protest%20Form.pdf
Guadalupe County Appraisal District
Mailing Address
3000 N. Austin St.
Seguin, TX 78155
Metro: (830) 303-3313
Fax: (830) 372-2874
http://www.guadalupead.org/
Protest Form Link: http://www.window.state.tx.us/
taxinfo/taxforms/50-132.pdf
Comal County Appraisal District
General Telephone: 830-625-8597
830-606-1407
830-885-4975
General Fax 830-625-8598
Address: 178 E Mill St, Suite 101
New Braunfels, TX 78130
Mailing Address:
PO Box 311222
New Braunfels, TX 7813
http://www.comalad.org/
Protest Form Link: http://www.window.state.tx.us/
taxinfo/taxforms/50-132.pdf
Hays County Appraisal District
21001 N IH 35
Kyle, TX 78640
512-268-2522
http://www.hayscad.com
Protest Form Link: http://www.window.state.tx.us/
taxinfo/taxforms/50-132.pdf
Caldwell County Appraisal District
610 San Jacinto
Lockhart, Texas 78644-3242
512-398-5550
512-398-5551 / fax
Mailing Address:
P.O. Box 900
Lockhart, TX 78644-0900
http://www.caldwellcad.org/
Protest Form Link: http://www.window.state.tx.us/
taxinfo/taxforms/50-132.pdf