Contesting Taxes in Texas

What if I disagree with the assessment of district councils (DAC) evaluation of your property? The following information will help you in May
In case of disagreement with the CAD for the assessment of your property, you must file a written protest each year to review the assessment of the county board (ARB). The ARB is an independent body that resolves disputes between the owners and the assessment district. You must submit the protest until 1 June at the latest within 30 days after the assessment of the district sends a notice of appraised value.
When you present your protest to the ARB, May came in person, send someone to bring the question to you, or send a sworn affidavit (notarized statement) containing the evidence to support your request. You must submit the statement for the first ARB hearing began. It 'very important that ARB will receive your statement before the hearing date of May not to present your evidence. You can download and print an affidavit, the form (50-283), the State Controller's website: http://www.window.state.tx.us/taxinfo/taxforms/02-forms.html. Submitting your evidence by declaration, even though perfectly legal, may not be as effective as the presence at the hearing to protest.
For your ARB hearing, you may want to take photos of your property. If there are defects in the property, make a declaration of an independent evaluator or repair. It is also necessary to collect the sales of similar properties in your area. Sales that occurred closest to January 1 are the most used. Ask the CAD for the sale of opportunities to evaluate your property. Obtain a statement from a real estate agent to disclose the value of your property is also good to submit evidence for the ARB.
Believe it or not, the law says that for most of the protests of the DAC has the burden to prove the property is correctly assessed. They must do so by a preponderance of the evidence presented at 'the ARB hearing. The CAS also has the burden of proving the property is assessed on an equal footing with similar properties. If the CAD does not meet this standard, the law says that the ARB should take a decision on behalf of the owner.
In 2008, the law changes, and in some places even more burden on the CAD to show the property is correctly assessed. Starting in 2008, an event in a property with an estimated value of the contract or $ 1 million or less, the assessment district has the burden of establishing the value of the property by clear and convincing evidence - as opposed to weight or the preponderance of the evidence - in court, where the owner provides an assessment of the CSA at least 14 days before the hearing and the independent assessment was made within 180 days from the date of hearing.
You have the right to appeal the ARB decision to district court or, in some cases, the request for arbitration. You have 45 days after receiving the written order of the board to petition for review with the court or to seek resolution through arbitration. Owners should talk to a lawyer before deciding to present a complaint against the CAD.
For more information on the fees to protest Texas State
Controller of the Tax Division publishes the revision of the assessment
Manual. The manual not only explains in detail the system of protest
but serves as a manual for assessing the condition of the review
Members of the Board. In 2007, the manual can be found at
http://www.window.state.tx.us/taxinfo/proptax/arb07/index.html. Agents
and owners who have questions about the property tax laws in May
call the staff of the Division of Tax 1-800-252-9121.
A. J. A. K. H.