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| Explanation of Procedure for Filing Notice of Protest |
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 » How to Protest for Homeowners |
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Q. What is this notice and why did I receive it? |
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A. This document officially notifies you of the proposed value
of your property for the current tax year and of exemptions that you are receiving.
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The Tarrant Appraisal District notifies a property
owner of the proposed value of his property if:
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The
appraised value of the property is at least $1,000 more than
in the preceding year; |
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The property has been rendered by the owner;
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The property was not on the appraisal roll in the preceding year;
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The owner of the property is different from
the owner in the preceding year; or
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The value of the
property was determined as a part of the appraisal district's
planned periodic notice to property owners regardless of any
change in value. |
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Q. How is the value of my property determined?
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| A.
Many factors are taken into account to determine
market value. A few of the factors are local market conditions,
size and quality of construction, age, location, and condition.
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The
Tarrant Appraisal District uses mass appraisal techniques to value
over 570,000 residential properties. Mass appraisal is an accepted
technique for valuing a large group of properties in a manner that
allows for statistical testing for accuracy and uniformity.
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Sales
of comparable properties are used to value other similar properties
that did not sell. Current sales are the most accurate indicator
of market value; however, a statistically valid number of sales
are used, not just a single sale. Uniformity of valuation among
similar properties and between categories is as important as market
value. |
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Q. What is market value? |
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A. The Texas Property Tax Code states that all
taxable property must be valued at market value. Market value is the price
at which a property would transfer for cash or its equivalent under
prevailing market conditions if:
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exposed for sale in the open market
with a reasonable time for the seller to find a purchaser;
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both the seller and the purchaser know of
all the uses and purposes to which the property is adapted
and for which it is capable of being used and of the enforceable
restrictions on its use; and |
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both the seller
and purchaser seek to maximize their gains and neither is
in a position to take advantage of the other.
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To be considered as comparable, all sales should meet
these standards.
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Q. The proposed value appears to be correct, but the estimated
tax amount seems unreasonable? |
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A. The estimated tax amount shown on your Notice of Appraised
Value is calculated by multiplying the proposed value by the previous year's tax rate. Tax rates are established by the city
council, school board and county commissioner's court after the
appraisal roll is certified, usually in late summer or early fall. The
rate set for the current year may be more or may be less than the rate
used for an estimated tax amount on this value notice.
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Q. What can I do if I disagree with the appraised value?
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A. If
you believe that your value is incorrect, contact the Tarrant Appraisal
District. Telephone the number printed on your Notice of Appraised
Value. An appraiser may review your property record with you. The
appraiser can make an adjustment if you show by presenting factual
evidence that a change is warranted. |
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Q. What if I still disagree with the proposed value after talking
with an appraiser? |
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A. You may appeal an action of the Appraisal District to the
Appraisal Review Board. For your convenience in filing, a Notice of
Protest form is printed on the back of your value notice. You may
complete, sign and return that form, but you do not have to use a specific
form. The Notice of Protest, however, must:
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You can also file a protest online with the TAD eAccess portal. Click here to sign in.
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Q. Must I file the Notice of Protest or can someone else file the
notice for me? |
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A. Only the property owner (the person who has
title to the property) or the owner's authorized agent, or a lessee
who is contractually obligated to reimburse the title owner for
taxes, can file a notice of protest.
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A property owner may designate another person to represent him by
filing an Appointment of Agent for Property Tax Matters form
with the
Tarrant Appraisal District. This form, which is required by state law,
must be filed before or at the time of the protest hearing.
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Q. Must I appear in person before the Appraisal Review Board (ARB)?
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A. You
may present evidence or argument in a hearing without attending
the hearing in person:
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by
submitting to the ARB a written affidavit, attested before
a notary public, stating the evidence and explanations are
true and correct; or |
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by
authorizing an agent to present the evidence or argument for
you. |
Evidence presented by affidavit
must arrive before the scheduled time for the hearing. For an agent
to be authorized, a current Appointment of Agent form must be on
file with the Tarrant Appraisal District or included with the evidence.
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Q. How is my actual tax amount determined? |
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A. After determining the taxing unit's total budgetary needs,
its elected governing body decides what actual tax rate it must set to
generate the amount of revenue needed for the budget. That rate is
multiplied by the property value less any applicable exemptions to
establish your actual tax amount. The Appraisal District determines the
value; tax rates are set by the locally elected governing body of each
taxing unit: the county commissioners, school board members, city council
members.
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Q. Where is the Tarrant Appraisal District located?
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A. 2500 Handley-Ederville Rd - From SH-121 (Airport Freeway) exit Handley-Ederville Road, go
south approximately 2 blocks. From Northeast Loop 820, exit Trinity
Boulevard, go west to Handley-Ederville and turn left (south). TAD is on
the east side at the southeast corner of Handley-Ederville and Sand
Street. View the map.
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If you have questions concerning the property value, telephone the
number on the appraisal notice. The telephones will be extremely busy
immediately following the value notice mailing. You may find it easier to
reach an appraiser if you wait a few days before placing your call. If you
wish, you may visit or write to the Appraisal District. Be aware that
the deadline for filing a written Notice of Protest is printed on your
value notice.
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If you have questions concerning the exemptions or property records, if
your mailing address is incorrect on the value notice, if your land size
is incorrect, or if you have questions other than how the value was
determined for a specific property, please contact the Tarrant
Appraisal District's Support Services Department at (817) 284-4063.
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Notice to owners of property appraised by more than one appraisal
district. |
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More than one appraisal district may appraise your
property if it is located in a taxing unit with boundaries extending into
a neighboring county. When that situation exists you must notify each
appraisal district of your current mailing address and any changes in
property ownership, and you must file applications for any exemption
(other than residential homestead), applications for agricultural
appraisal or special land appraisal based on productivity use, and
property renditions in both appraisal districts. Applications for
residential homestead exemption (including over-65 and disabled person
exemption), and notices of protest may be filed in either appraisal
district.
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| This page last modified: 05/12/2011 |
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