Click here for a complete copy of the current ARB Hearing Procedures.
JEFFERSON CENTRAL APPRAISAL DISTRICT
LOCAL APPRAISAL REVIEW BOARD HEARING PROCEDURES
TELEPHONE OR ZOOM HEARINGS
If you elect to handle your protest hearing by telephone or Zoom, you must submit your evidence to the ARB BEFORE your scheduled hearing. Please follow the Procedures for Telephone or Zoom Hearings that are included with your Notice of Protest Hearing letter.
HEARINGS BY AFFIDAVIT
If you elect to handle your protest hearing in writing, you must submit your evidence to the ARB with a notarized affidavit BEFORE your scheduled hearing. If you submit evidence to an appraiser before your hearing, it will be necessary to resubmit your evidence for your protest hearing in an affidavit.
You may use the Property Owner’s Affidavit of Evidence to the Appraisal Review Board that is available on our website, www.jcad.org, under the Forms section. You are not required to use this form; however, it is recommended since it contains the required information. You may submit evidence and/or argument with a written, signed, sworn statement that identifies the protesting party, describes the property under protest, and contains the statement of intent regarding your participation in the hearing found in Section 6 of the form.
Written affidavits may be mailed, hand-delivered, or emailed to email@example.com. If you do not receive an email confirming receipt of your evidence, please call our office to ensure it was received.
EXCHANGE OF EVIDENCE
Before or immediately after the hearing begins, the property owner and Appraisal District must exchange all evidence intended to be presented at the hearing. The District maintains all evidence in the District’s computer system in electronic form. Accordingly, evidence can be submitted in either paper or electronic form. All paper documents are scanned, so they should be no larger than 8 ½” X 14”. Evidence produced in electronic form must be downloaded by the property owner to a CD, DVD, or USB-compatible flash drive (to be returned) in one of the following formats:
- Microsoft Word: .doc or .docx
- Microsoft Excel: .xls or .xlsx
- Microsoft Power Point: .ppt or .pptx
- Image: .jpeg, .tiff, or .gif
If evidence is submitted in any other format, the necessary software needed to open the file may not be available, thereby restricting your evidence from being submitted.
It is important to organize your documents and testimony before your hearing. To facilitate the scanning process, please do not staple your paper evidence, take all documents out of binders or folders, and do not place pictures on poster boards. The scanners can only accept pictures and documents on paper no larger than 8 ½” X 14. The ARB cannot accept evidence on digital cameras, cell phones, memory cards, PCs, or any other medium that cannot be retained for permanent record. Please transfer any evidence from these devices to a CD, DVD, or USB-compatible flash drive before your hearing.
The Appraisal District does not use audiovisual equipment at the protest hearings; therefore, evidence requiring this type of equipment cannot be accepted, even if you bring your own equipment.
WE CANNOT ACCEPT EVIDENCE THAT IS ON YOUR CELL PHONE. YOU MUST EITHER EMAIL YOUR EVIDENCE TO firstname.lastname@example.org PRIOR TO APPEARING FOR YOUR HEARING OR BRING PRINTED COPIES. FAILURE TO ADHERE TO THIS PROVISION MAY CAUSE YOUR PROTEST HEARING TO BE RESCHEDULED TO ALLOW YOU SUFFICIENT TIME TO SUBMIT YOUR EVIDENCE IN THE REQUESTED FORMAT.
The ARB must make their decision on your protest based on the evidence presented at the hearing. Stress facts and circumstances that support your protest. The property owner who simply says “my value is too high” is not likely to prevail. Confine your evidence and testimony only to the reason(s) stated in your protest (market value, exemption, etc.). The ARB cannot make a ruling on any matter unless it was protested.
Suggestions for evidence include:
Market value protests
Sale of your property: Signed and dated closing statement and/or fee appraisal.
Sale of comparable properties: Collect evidence on recent sales of properties similar to yours from neighbors or real estate professionals. Ask the Appraisal District for the sales that it used to determine your value. Get documents or sworn statements from the person providing the sales information. Use sales that are similar to yours in size, age, location, and type of construction. Use recent sales – sales that occurred closest to January 1 are best.
Physical characteristics of your property: Are the measurements for your home or business correct? If not, gather blueprints, deed records, photographs, a survey, or your own measurements. Are repairs needed or are there any hidden defects, such as a cracked foundation or inadequate plumbing? If so, provide estimates of repairs or insurance records indicating the property’s condition as of January 1 of the tax year. Get photographs and/or statements from builders or independent appraisals.
Commercial property: Income and expense statements, profit and loss statements, rent rolls, CPA statements, audits, balance sheets, IRS returns, inventory records, leases, and/or rendition forms provide good evidence.
Determine whether your property value is closer to market value than other, similar properties. A ratio study or a comparison of a representative sample of properties, appropriately adjusted, for determining the median level of appraisal must be prepared to prove unequal appraisal.
Provide any evidence not listed that you feel supports your protest. Please do not address your property taxes at your hearing as the ARB only has jurisdiction over your property’s value. Also, be careful comparing your property taxes to your neighbors as many factors affect the amount of taxes a person pays, including whether the property is a homestead and if the taxes are frozen based on a prior year.
Request Appraisal District Evidence
Before the date of your hearing, you may request the evidence that the Appraisal District intends to use at your protest. This evidence likely includes sales of properties similar to yours that the District used in appraising your property, your appraisal card, and a copy of the District’s appraisal schedule.
The ARB meets on the half-hour between 8:00 a.m. and 5:00 p.m., with the last appointments scheduled at 4:30 p.m. Protest hearing registration will be open for the first one-half hour of each session. In addition, the ARB will schedule protest hearings on at least one evening beginning at 6:00 p.m. The dates for evening hearings are at the discretion of the ARB. Good cause for evening hearings must be provided by the property owner and approved by the ARB. To facilitate the hearings process, reasonable time, usually fifteen (15) minutes, will be allotted for each protest. Each party should restrict their presentation to approximately five (5) minutes. Complex properties are allotted more time.