Is the proposed value of your property too high?

Property is appraised for tax purposes as of its market value on January 1 of each tax year.

Ask one of the district's appraisers to explain the appraisal. Be sure the property description is correct. Are the measurements for your home or business and lot correct? Gather blueprints, deed records, photographs, a survey, or your own measurements.

Are there any hidden defects, such as a cracked foundation or inadequate plumbing? Get photographs, statements from builders, or independent appraisals.

Ask the appraisal district for the appraisal records on similar properties in your area. Is there a big difference in the values? This comparison may show that your property wasn't treated equally.

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. Consider using an independent appraisal by a real estate appraiser. Insurance records also may be helpful. If you decide to use sales information to support your protest, you should:

	Get documents or sworn statements from the person providing the sales information.
	Use sales of properties 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.
	Weigh the costs of preparing a protest against the potential tax savings. Preparing a protest may not be worth the time and expense if it results in only a small tax savings.

If you protest the agricultural or timber value of your land, find out how the appraisal district calculated your value. Compare its information with that of local experts on agriculture, such as the county extension agent, the Agricultural Stabilization and Conservation Service, the Soil Conservation Service, the Texas Crop and Livestock Reporting Service, the U.S. Department of Agriculture, or the agriculture department of a nearby university. State law requires you to apply timely to receive the special agriculture or timber appraisal.
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Is your property valued unequally compared with other property in the appraisal district?

See if the value of your property is closer to market value than other similar properties. For example, your property may be appraised at 100 percent of market value, while your neighbors' properties may be appraised at 90 percent of market value. A protest based on the level of appraisal may require more evidence.
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Did the chief appraiser deny you an exemption?

First, find out why the chief appraiser denied your exemption. If the chief appraiser denied your general homestead exemption, get evidence that you owned your home on January 1 and used the home as your principal residence on that date.

If the chief appraiser denied a homestead exemption for part of the land around your home, show how much land is used as a yard.

If the chief appraiser denied you an over-65, disabled person's, or a disabled veteran's exemption, gather evidence to prove you qualify for those exemptions.
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Did the chief appraiser deny agricultural appraisal for your farm or ranch?

Find out why the chief appraiser denied your application. Agricultural appraisal laws have specific requirements involving ownership and use of the property. Prove that your property qualifies. Gather your ownership records and management records, or get information from local agencies that provide services to farmers and ranchers.
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Did the chief appraiser wrongly determine that you took your land out of agricultural use?

Is agricultural activity still taking place on your land? If you took only part of the land out of agricultural use, you may need to show which parts still qualify. If you are letting land lie fallow, show that the time it has been out of agricultural use is not excessive.
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Do the appraisal records show an incorrect owner?

Provide records of deeds or deed transfers to show ownership. If you acquired the property after January 1, you may protest the property's value until the ARB approves the records. The law recognizes the new owner's interest in the taxes on the property.
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Is your property being taxed by the wrong taxing units?

An error of this sort is often simply a clerical error. For example, the appraisal records show your property is located in one school district when it actually is located in another school district.
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Is your property incorrectly included on the appraisal records?

Some kinds of taxable personal property move from place to place quite regularly. Property is taxed at only one location in Texas. You can protest the inclusion of your property on the appraisal records if it should be taxed at another location in Texas.
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Did the chief appraiser or ARB fail to send you a notice that the law requires them to send?

You have the right to protest if the chief appraiser or ARB failed to give you a required notice. But unless you disagree with your appraisal, there is no point in protesting failure to give a notice. Be sure that the appraisal district has your correct name and address.

You cannot protest failure to give notice if the taxes on your property are delinquent. Before the delinquency date, you must pay a partial amount of taxes - usually the amount of taxes that aren't in dispute.

A notice is presumed delivered if sent by first-class mail with a correct name and address. Your failure to receive a properly mailed notice does not give you the right to a late hearing. In some instances, notices are sent by certified mail.
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Is there any other action the appraisal district or ARB took that affects you?

You have the right to protest any appraisal district action that affects you and your property. For instance, the chief appraiser may claim your property wasn't taxed in a previous year, and you disagree. You may protest only actions that affect your property.
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