Property taxes are local taxes. Your local officials value your property, set your tax rates, and collect your taxes. However, state law governs how the process works. You can play an effective role in the process if you know your rights, understand the remedies available to you, and fulfill your responsibilities.

Property taxes are based on the value of the property. For example, the property tax on a vacant lot valued at $10,000 is ten times as much as one valued at $1,000.

The right to protest your property's value to the appraisal review board is the most important right you have as a taxpayer. You may protest if you disagree with any of the actions the appraisal district has taken on your property.

You may discuss your concerns about your property value, exemptions, and special appraisal in an informal session with an impartial panel of your fellow citizens, called an appraisal review board (ARB). Most appraisal districts informally review your protest with you to try to solve problems. Check with your district for details.

If you lease property and must pay the owner's property taxes (required by lease contract), then you may appeal the property's value. You may appeal the property's proposed value only if the property owner does not appeal. This appeal right includes leasing land, buildings, or personal property. The appraisal district will send the notice of appraised value to the property owner, who is required to send a copy to you. If you appeal, the ARB will send any notices to you.

State law prohibits the Comptroller from advising a taxpayer, appraisal district, or appraisal review board about a specific protest. State law also prohibits the Comptroller from intervening in an individual's protest.

How do you exercise the Right to Protest? You must File a Protest.