If you have a hearing before the Appraisal Review Board on a protest, a Property Tax Code 25.25 motion, or on failure to receive a required notice from the District, the Appraisal Review Board will mail you their decision by certified mail, return receipt requested. If you do not agree with the decision of the ARB, you may have three options for appeal:
Appeal to District Court: This option is available to all property owners. To appeal, you must file a lawsuit with the district court no late than 60 days after receiving the written notice of the ARB’s decision. It is recommended that you consult with an attorney if you decide to appeal to district court.
Binding Arbitration: This option is available on certain properties as outlined below in the Schedule of Deposits. Binding arbitration is only available for market/appraised value or equity determinations. To file for binding arbitration, you must complete a Request for Binding Arbitration Form and submit it along with the appropriate deposit within 45 days after receiving the written notice of the ARB's decision. You must make your deposit by money order or cashier’s check, payable to the Texas Comptroller of Public Accounts. Although your deposit is made payable to the Comptroller’s office, you must file the deposit along with your Request for Binding Arbitration form with the District. The District will complete its part of the form and forward it and your deposit to the Comptroller’s office.
Schedule of Deposits:
The appointed arbitrator will arrange for an arbitration proceeding, where he or she will issue a decision concerning your property’s value. If the arbitrator’s decision is closer to your opinion of value stated in the Request for Binding Arbitration fprm, the District will pay the arbitrator’s fee, and the Comptroller’s office will refund your deposit, less $50 for administrative fees. If the arbitrator’s decision is closer to the value determined by the ARB, or equal to half of the difference between your value and the ARB'svalue, the arbitrator's fee will be paid from your deposit.
State Office of Administrative Hearings (SOAH): This option is available on properties valued at more than $1 million. Appeals to SOAH are limited to appraised or market value appeals and exclude industrial properties. A Notice of Appeal by Property Owner to SOAH must be filed with the District within 30 days after receiving the written notice of the ARB's decision. Within 90 days of receiving the ARB's decision, a deposit of $1,500 made payable to SOAH must be filed with the District. The District will forward the deposit and appeal form to SOAH and request the appointment of a qualified administrative law judge to hear the appeal.
For more information regarding SOAH appeals, consult Texas Government Code Chapter 2003 and related SOAH rules. If you need legal advice, you should consult an attorney.
TAX PAYMENT REQUIREMENTS:
If you file any type of appeal, you are required to make at least a partial payment of taxes, usually the amount of taxes not in dispute, before the delinquency date. You may ask the court to excuse you from prepaying your taxes; to do so, you must file an oath attesting to your inability to pay the taxes in question and argue that prepaying them would restrain your right to go to court on your protest. The court will hold a hearing and decide the terms or conditions of your payment.