Who can protest, and over what?
A property owner can protest the appraised value to the Appraisal Review Board (ARB). A tenant who pays the owner’s taxes under a lease may protest if the owner does not. The Texas Comptroller lists these grounds: appraised value, errors in the appraisal records, exemptions, special appraisal qualification and the circuit breaker limitation. In Harris County, the Harris Central Appraisal District (HCAD) sets the value.
What is the deadline?
The deadline is May 15 or 30 days after HCAD mailed the notice of appraised value, whichever is later. HCAD notes that the May 15 date shifts when it falls on a weekend or holiday. The 30 days run from the mailing date, not the delivery date. HCAD accepts a late paper protest with a statement of good cause.
How do I file with HCAD?
- Online. Create an account in HCAD’s Electronic Filing and Notice System. The iFile number is printed on the notice of appraised value.
- By mail. Send Form 50-132, Notice of Protest, to P.O. Box 922004, Houston, TX 77292-2004. It must be postmarked by the deadline.
- In person. Bring the form to 13013 Northwest Freeway between 8 a.m. and 5 p.m. HCAD has no after-hours drop box.
What is iSettle?
Owners who file online can opt into iSettle. They have five days after filing to upload evidence, such as a closing statement, deed or photos. HCAD may then make a settlement offer. If the protest does not settle, HCAD schedules an ARB hearing.
What happens at the hearing?
An owner may first request an informal meeting with an appraiser. The ARB must send notice of a hearing at least 15 days ahead. Owners can appear in person, by phone or video, or by written affidavit. Both sides present evidence. Photos, repair receipts, sales documents and deed records can support a protest. HCAD says each meeting or hearing generally takes 15 minutes or less.
What if I disagree with the ARB’s decision?
| Option | Who qualifies | Deadline after receiving the ARB order |
|---|---|---|
| District court | Owner who received the ARB order | 60 days |
| Regular binding arbitration | Homesteads of any value; other property appraised at $5 million or less | 60 days |
| State Office of Administrative Hearings | Property the ARB valued at over $1 million | 30 days, plus a $1,500 deposit within 90 days |
How does the homestead cap work?
Texas voters approved a homestead appraisal limit in 1997. It took effect Jan. 1, 1998. A homestead’s appraised value cannot rise more than 10 percent a year, plus the value of new improvements. The cap starts the tax year after the owner first qualifies for the homestead exemption.