Understanding Texas Property Tax Laws
Exemptions - The most important factor in controlling your property taxes is to have all available exemptions applied. A homeowner's principal residence usually qualifies for a homestead exemption. Many farms and ranch properties qualify for agricultural exemptions. Other exemptions are available for the elderly or disabled homeowners, veterans, their spouses, and others. Exemptions provide a direct reduction in taxes, and should be applied whenever available. Exemptions are only available through application with the local appraisal district. Tax office agents are helpful and willing to assist owners in applying for available exemptions.
Deadlines - Property tax deadlines are important. You must make timely payments, protests, and appeals to preserve your rights. Properties with delinquent taxes cannot be protested, even if the taxes are subsequently paid. Property taxes for the prior year are typically considered "due" on December 31st of each year, but taxes paid on or before January 31st are not considered delinquent. There are also rules concerning quarterly tax payments or paying the "undisputed" tax amounts that may provide some relief for tax payment deadlines, but the general rule is to pay your taxes on time. Deadlines for protesting also apply, and the appraisal district may propose, or you may request in writing an "informal" meeting with the CAD appraiser to discuss your appeal, or to set an ARB hearing date and time.All requests should be written and presented to the CAD. Your rights to appeal are limited, please follow noted timelines. .
Representation - With your permission, anyone can assist with a tax protest... your brother, your mother, your friend or neighbor. You can, of course, protest taxes yourself. All it takes is a little courage, and a little data. Property condition arguments with adequate evidence are often successful protests that you can do yourself. The appraisal district appraiser has never been inside your home and may not know condition (or construction) details. Normal physical deterioration is often calculated by the district appraiser, but any unusual condition or construction factors may have a significant impact on value. Other arguments may require market data or more expertise. Only licensed professionals are allowed to charge a fee for assistance in tax protests and appeals.
Resources - In addition to the assistance associated with this website, the Texas Comptroller provides video help concerning property taxes and protests. An informative video explaining how to present a protest to the ARB is found HERE.
Delinquencies - Are the death knoll for property tax protests. You may not protest if your property taxes are delinquent. The tax office may have alternatives for payment, such as quarterly payments or "partial" tax payments that satisfy protest requirements, but as noted above the general rule is to pay your property taxes on time.
