Protests Before the ARB of Harris County
The right to appear before the Appraisal Review Board (ARB) is the most important remedy available to property owners. ARB members are private citizens appointed for two-year terms. The ARB's primary duty is to hear and decide disputes between property owners and the appraisal district. The ARB is also charged with ensuring that the chief appraiser has granted exemptions and special-use appraisals properly. Taxing units and taxpayers may come before the ARB and challenge appraisals, exemptions, inclusion of property on the rolls, situs, and other matters.
Unless the property is located in more than one appraisal district, the ARB decision in each case it hears applies to every taxing unit in which the property is located. This is consistent with centralizing property appraisals and appeals. The Harris County ARB meets throughout the year on a monthly basis to carry out its duties, and panels of board members are present to conduct hearings on most days throughout the year. Protest hearings normally begin about May 15 and continue until all protests have been resolved. In 2008, residential hearings will begin on May 1.
The ARB is funded by the Harris County Appraisal District and appointed by its board of directors, but it is a separate governmental body. No employees or officials of the appraisal district or the taxing units it serves may sit on the ARB. To qualify for service on the ARB, a person must have lived in the appraisal district for at least two years prior to taking office. The person's close relatives can't work as professional tax agents or tax appraisers within the appraisal district. Lawmakers intended the ARB to serve as a neutral body to resolve disputes between the appraisal district and property owners.
If you need help please use the information on contact page to contact us.
-
The ARB's Duties
- What Can I Protest?
- The Protest Process & Hearing Scheduling
- Hints For A Successful Protest
- Access to Appraisal Records and Evidence
- How to be Effective in a Formal Hearing
- Do I Have To Appear In Person?
- How Much Time Will The Meeting And Hearing Take?
- How Does My Value Become Part Of My Tax Bill?
- What Can I Protest?
The Appraisal Review Board's Duties
Under the law, the Appraisal Review Board has these duties:
-
- determine protests initiated by property owners;
- determine challenges initiated by taxing units;
- correct clerical errors in the appraisal records and the appraisal rolls; or
- act on motions to correct appraisal rolls under section 25.25;
- determine whether an exemption or a partial exemption is improperly granted and whether land is improperly granted appraisal as provided by Subchapter C, D, or E, Chapter 23; and
- after it has completed substantially all protests, the Appraisal Review Board approves the appraisal records.
Like a court, the Appraisal Review Board only has authority over matters submitted to it. These matters generally concern problems with the current year's appraisals (protests and challenges) and problems with previous years' appraisals (correction motions). For more information on the corrections process, ask for The Appraisal District's pamphlet on appraisal roll corrections.
What Can I Protest?
You may protest the following:
- Is the proposed value of your property too high?
- Is your property valued unequally compared with other properties in the appraisal district?
- Did the chief appraiser deny you an exemption?
- Did the chief appraiser deny agricultural appraisal for your farm or ranch?
- Did the chief appraiser wrongly determine that you took your land out of agricultural use?
- Do the appraisal records show an incorrect owner?
- Is your property being taxed by the wrong taxing units?
- Is your property incorrectly included on the appraisal records?
- Did the chief appraiser or ARB fail to send you a notice that the law requires them to send?
- Is there any other action the appraisal district or ARB took that affects you?
Once we receive your protest, we log it to our computer system. The computer then schedules the protest for a hearing appointment. Most appointments are scheduled within a few weeks, but depending on when you file your protest, the nature of your concerns, and the value of your property, your protest hearing appointment may take 2 or 3 months. At least 15 days before the scheduled date, we'll send you a notice of the appointment. The notice includes a great deal of valuable information you can use in preparing your protest.
The Protest Process
The law allows you to protest any action by the appraisal district or the ARB that applies to you and adversely affects you. If you protest on time, you have a right to have your case heard and decided by the ARB. You also have the right to appeal the ARB's decision to district court. If you don't protest on time, your rights are very limited.
The protest process follows three stages: (1) Owner files a written protest; (2) Informal meeting with appraiser; and (3) formal hearing before ARB.
The easiest way to protest your account is to file online. In the upper right hand corner of your appraisal notice you will find an "ifile" number. Follow the instructions on the notice to file online. You will receive immediate confirmation of your protest via email. If you use ifile, be sure to enter your opinion of the value of your property. This will allow The Appraisal District to contact you with an on-line settlement offer if your property qualifies.
There are other ways to protest. Your protest must be in writing. If possible, use the form included with your appraisal notice. Alternatively, you can use the protest form provided in the forms section of the HCAD website (download here) or the form provided by the state comptroller of public accounts. You can even protest by letter. If you protest by letter, you must include your name, the description and address of your property, and a statement of why you are dissatisfied with the value. You should also include your HCAD account number.
If you are not protesting on-line, you must either mail your protest or deliver it in person. It is very important to file the protest on time. On line protests must be entered before midnight on the last day to file. If you mail your protest, you normally must have it postmarked by midnight of the last day to file. If you deliver it in person, you must have it in our office before the office closes on the last day to file.
The last day for filing your protest is printed at the bottom of your appraisal notice. For most accounts, the last day to file is May 31. Starting in 2008, the last day to file for residence homesteads will be April 30, but homeowners can still file late without penalty until the earlier of May 31 or, the date the appraisal review board approves appraisal records. The last day for your account may be different than these, depending on when your appraisal notice is issued. If you cannot find your appraisal notice or you are not sure of the date that applies to you, call The Appraisal District. If you miss the deadline, you can still file until the date the appraisal review board approves the appraisal records, if you can establish good cause for missing the deadline.
Once the appraisal review board receives your protest, it is logged into the computer system. The computer then schedules the protest for two separate hearing appointments. Most appointments are scheduled within a few weeks, but depending on when you file your protest, the nature of your concerns, and the value of your property, your protest hearing appointment may take several months. At least 15 days before the scheduled date, you will be sent a notice of the appointment. The notice includes a great deal of valuable information you can use in preparing your protest.
If you file your protest on line and indicate a realistic opinion of value, your account may be selected for an on-line settlement offer. The appraisal district reviews the protest and its own evidence, as well as trends in reductions in surrounding properties. If your suggested value falls within those parameters, a settlement offer will be sent to you at the email address you give when you file. Normally, you will have 10 days in which to log on to the iFile website and accept the offer. If you accept the offer, you won't need to attend any appointments. The records will be changed and you will receive confirmations via email and regular mail. If you do not accept or do not respond, your account will be scheduled for a formal hearing (described below) with the appraisal review board.
Unless you are involved in the online settlement process, you will receive a hearing notice when your account is scheduled. Your hearing notice lists two separate appointments: a preliminary meeting with an HCAD appraiser, and, usually one week later, a "formal" hearing before the appraisal review board. This notice must be mailed not later than the 15th day before the formal ARB hearing date. In the event the hearing date scheduled conflicts with something you may have previously planned, you should contact The Appraisal District’s hearing support staff. The original hearing date can often be rescheduled provided you’ve made contact with The Appraisal District at least one day before the scheduled hearing date.
The purpose of the preliminary meeting is to review and, if possible, settle your protest in an informal setting. You will meet with an appraiser who has the authority to settle your protest at the preliminary meeting. You and the appraiser will exchange information and go over your evidence and our records to see if we can resolve your concern without a hearing. An informal meeting is not required by law. However, we find that most concerns can be resolved once you and the appraiser look at all of the information. Most protests are resolved at this stage. If your protest is settled, you won't be required to attend the formal hearing. It is important to be on time for your appointment; this will help avoid long waits. Note: if you have been selected for the on-line settlement process and do not agree to an on-line settlement, you won't be scheduled for a preliminary appointment; you will be scheduled directly for an appraisal review board hearing.
It is extremely important that you be on time for your formal hearing appointment. Your case will be dismissed if you are not there on time. The ARB allows a one-hour grace period for people caught in traffic or otherwise delayed. You should bring your scheduling notice to the hearing with you; this will speed your check-in process. You need to check in at the First Floor Counter to register that you are present.
ARB formal hearings are generally conducted by three-member panels. The ARB panel begins the hearing by introducing its members. You and your witnesses, if any, will be sworn in. You'll be asked to sign and read aloud a statement that you are the owner or agent for the property and that your testimony will be true and write down your opinion of value. Each panel member will sign an affidavit stating that the member has not discussed anything about your property prior to the hearing.
The ARB panel will
then ask The Appraisal District's appraiser to describe the property. The HCAD
appraiser will give a legal and physical description of the property as shown on
The Appraisal District's records. Listen carefully; you'll be asked if you agree
with the description. After the description is corrected, if it needs to be, the
ARB chair will ask you (the property owner) to present testimony and evidence to
support your opinion of value. The ARB members or HCAD representative may want
to question you about your testimony. Next, the chair will ask HCAD
representative to present the Appraisal District's evidence and opinion of
value. You may question the appraiser about the testimony. After both the
district’s presentation is concluded, the Panel will ask each side for a brief
closing statement.
The chair will then announce that the hearing is complete, and the panel will confer to reach a decision. The chair will announce the decision and the basis for changing or not changing the value. The panel will give you a copy of a form that states the decision. The ARB panel decision must be approved by the entire membership of the Appraisal Review Board (128+ members) before it becomes final. During peak hearing season the full board meets to approve decisions every other week. In less crowded seasons, the board meets once a month. Consequently, there may be some delay between your hearing and the time you receive the formal written ARB order. Also, the full ARB occasionally will not approve a panel decision; in such a case, it normally orders the case to be reheard and you will be notified of a new hearing date.
The final decision of the Appraisal Review Board is issued in writing and will be mailed to you by certified mail. This written order directs the chief appraiser to make the appropriate changes to the district's current records. If you are dissatisfied with the ARB's findings you have the right to appeal its decision to the state district court within forty-five days of receiving the written order.
Hints for a Successful Protest
- Be sure to attend the preliminary meeting.
- Get a copy of The Appraisal District's evidence before attending either meeting.
- Do not contact ARB members outside the hearing.
- Be on time and prepared.
- Stick to the facts of your presentation.
- Present a simple and well-organized protest.
- Recognize that the ARB acts as an independent judge.
- Review publication Tax Payers Rights and Remedies & Responsibilities published by the Comptrollers office before hearing.
- Bring two (2) copies of your evidence (one for you and one for the appraiser) to the preliminary meeting; bring five (5) copies of your evidence to a formal ARB Hearing.
How to get access to the appraisal district's evidence.
By law, the appraisal district must provide you with a copy of its evidence upon request, but the evidence is not required to be available until 14 days prior to the protest hearing. In Harris County, the evidence copies are often available as of the 20th day before hearing. These packets contain information that is confidential by law, and consequently you must either pick them up in person at the appraisal district office or access them over The Appraisal District's website using your iFile number. Again, online access is the easiest. Your scheduling notice will include an ifile number, which is the same as the one that appeared on your appraisal notice. Follow the instructions on the notice to get to the HCAD online ifile pages, select the option to view hearing evidence (this will only be available if your account has been scheduled), and you will be able to view and download most of the evidence that The Appraisal District will present. You will need a copy of Adobe's Acrobat Reader to view the evidence. You will not see aerial photographs of the property; The Appraisal District’s license does not permit it to put them on line. However, the same aerial photographs are available online at Microsoft's live maps website, http://maps.live.com/. Search for your property address and click the birds' eye view icon. There is help in using the live maps site available on the Microsoft website. To get paper copies of the evidence, come to the Information Center at the Appraisal District & Review Board Offices at the location on the contact page. Paper copies are $.10 per page. The overall charge will not, however, exceed $15 per residential property or $25 for any other property. Finally, if you are disabled or ill and unable to come to the information center, contact the support staff by telephone or in writing for assistance in accessing this information. In most instances the appraisal district can accommodate you by mailing the relevant documents to you.
How to be effective in a Formal Hearing
Most hearings are allotted 15 minutes. Prepare a simple but well-organized presentation. The Appraisal District has the burden of proof in hearings on value, and they will be prepared with data to back up their value. Be sure you have reviewed the evidence packet before your formal hearing. Values from prior years or the decisions of previous review boards do not bind the current ARB -- each year stands alone. Because time is short, plan to stress key facts and figures. It is a good idea to write the key facts and figures down in logical order and make at least 5 copies. If your protest is well supported by factual data, your chances for success are greater since the board can quickly and easily understand your arguments.
Most hearings deal with the market value of property. Market value is defined by law as:
the price at which a property would transfer for cash or its equivalent under prevailing market conditions if: (A) exposed for sale in the open market with a reasonable time for the seller to find a purchaser; (B) both the seller and the purchaser know of all the uses and purposes to which the property is adapted and for which it is capable of being used and of the enforceable restrictions on its use; and (C) both the seller and purchaser seek to maximize their gains and neither is in a position to take advantage of the exigencies of the other.
Under this definition, a foreclosure or distress sale usually doesn't represent market value. The value of a business inventory is defined by law as the price for which the inventory would sell as a unit to a person who would continue the business.
The strongest evidence you can bring is physical evidence. If you bought or sold the property close to the notice date, the closing documents will be best, especially if you can bring a certified copy of your closing statement. Appraisals and sales contracts are also useful. For property location, plats and maps should be obtained. If you believe the condition of your property reduces its value, bring pictures showing unusual deterioration, estimates of repairs, and any other documents that reflect the physical condition and value of the property.
If you haven't recently bought or sold the property and there isn't a problem with its condition or location, your next best evidence will be the sales prices of similar properties. The appraisal district has grouped properties in The Appraisal District into "neighborhoods" of properties with similar characteristics. Sales from the same neighborhood are best. You can get a listing of sales in the appraisal district's records for your neighborhood from The Appraisal District's Information Center. Sales comparables for value protests should have occurred near to January 1 of the year in question and include such information as square footage, lot/land size, type of construction, age of the property, and sales from areas/subdivisions similar in characteristics. Also, if you give the appraisal district a written request more than two weeks in advance of your hearing, the district will provide you with access to all of the evidence the appraisal district intends to submit. You can get copies of the evidence documents at cost, and the cost can't exceed $15 per residential property. If your protest involves the description of your property or a property split or combination, be sure to bring the deed or legal document supporting your position to the hearing.
Be on time and prepared for your appointment. Your case can be dismissed for failure to appear if you are not present when called. You should be ready to present your protest, along with multiple copies (at least 5) of all supporting documents, at the assigned time. The law requires the ARB to keep at least one copy of every document you submit in its files. If you want to use a valuable document or photograph, bring both the original and five copies. You can normally use the copies in the hearing, but you'll need to have the original in the event the ARB asks to see it.
Stick to the facts of your presentation. The Appraisal Review Board has no control over appraisal district operations, tax rates for the various taxing units, inflation, local politics, your ability to pay taxes, or personal opinions.
Be direct, concise, and honest. Be sure that the information and comments you bring before the board are strictly in keeping with only the matter(s) stated in your notice of protest.
Do I Have to Appear In Person?
You have three choices: you can appear in person; you can appoint someone else to appear for you; or you can file a notarized affidavit stating your facts and presentation.
If you are unable to come in person, you can appoint someone to come in your place. Texas law requires you to appoint an agent in writing, and the appointment must be filed with the appraisal district in order to be effective. You must use a special form to appoint an agent. You can download the form here. You can also get a copy of the form from the appraisal district's Information and Assistance Center or the Texas State Comptroller's office. The agent may represent you in one or more areas that you designate on the form: to file notices of protest, to present before the Appraisal Review Board, to negotiate on any value disputes, to receive notices or tax bills or to handle any other specific action. The agent may alternatively represent you for general property tax purposes. Be careful filling out this form; it affects your legal rights. If you simply want to have a friend or family member appear for you, there is a simplified version of the form on the back of the Harris County Protest form.
You can also send in your evidence in writing (appear by affidavit). Your written evidence must be in the form of a sworn affidavit. The affidavit must describe the property and indicate some dissatisfaction with an action by the appraisal district or the appraisal review board. It must contain a statement by you stating you swear or affirm it is true and correct. You must sign it in front of a notary. If you use an affidavit it is a good idea to hand-deliver it. In any case, be sure it gets to the Appraisal Review Board before your ARB formal hearing date. Be sure it contains your name, your address, the property account number, the property description, and the time and date of the ARB Formal hearing.
How Much Time Will the Meeting and Hearing Take?
During the peak, summer months (June through September), the appraisal review board must handle well over 330,000 protests. Wait times for informal meetings generally run less than an hour. Wait times for formal hearings may be as long as 2 to 3 hours during these peak months.
How Does My Value Become Part of My Tax Bill?
After the Appraisal Review Board has heard and decided substantially all protests, it will formally approve the appraisal records for the year. The chief appraiser will then send to each taxing unit, within the appraisal district, a list of taxable property known as the certified roll. The elected officials of each taxing unit (school districts, the county, cities, and special districts, i.e. hospitals, MUD, rural fire) will adopt their tax rates. Several taxing units may tax your property. The tax roll is created when the tax rates are applied to the appraised values. After subtracting all applicable exemptions, the taxing unit multiplies the tax rate by the value shown on the certified roll. This value determines how much you owe as a property tax.
Properties still awaiting their protest hearing at the time the Appraisal Review Board approves appraisal records are moved into what are often called the "supplemental" appraisal records. The Appraisal Review Board approves these records after the protest hearing, and the chief appraiser then certifies the results to the taxing units on what is known as a "supplemental appraisal roll."
| Thank You for Visiting Harris County Appraisal District. All Rights Reserved. | |