Protest Based on Failure to Deliver Notice

The Property Tax Code allows a property owner to file a late protest, after the normal deadline but before the delinquency date, alleging that the district or the ARB has not delivered or provided a notice required by law. The taxpayer must comply with Sec. 42.08 of the code.

In the context of the law, "delivery" means that the appraisal district mailed the notice, correctly addressed to the property owner at the last address furnished by the property owner. Delivery is presumed unless the property owner provides evidence that he did not receive the notice. In that case, the burden shifts to the appraisal district to show that the notice was properly mailed to the last correct address in its possession.

During the hearing on the protest, the Board will first determine whether the appraisal district or the appraisal review board failed to deliver a notice that was required.

If the Board finds that no notice was required or that a required notice was delivered, the Board shall announce that decision and take no further action other than later notifying the owner of the decision by letter. The hearing ends.

If the Board finds that a required notice failed to be delivered, the Board shall proceed to hear other protests the property owner wishes to make regarding the property that was the subject of the notice.

Tarrant Appraisal Review Board Policies and Procedures

Section 6.05. Notices of protest of failure of delivery of a required notice should identify specifically the notice which the property owner alleges to have been required but not delivered. If a notice of protest does not specifically identify the notice which the property owner alleges to have been required but not delivered, the Board shall file the notice of protest but shall ask the property owner to clarify the allegation in writing within 15 days.

Texas Property Tax Code

Section 1.07. Delivery of Notice.

(a) An official or agency required by this title to deliver a notice to a property owner may deliver the notice by regular first-class mail, with postage prepaid, unless this title requires a different method of delivery.

(b) The official or agency shall address the notice to the property owner, the person designated under Section 1.111(f) to receive the notice for the property owner, if that section applies, or, if appropriate, the property owner’s agent at his address according to the most recent record in the possession of the official or agency. However, if a property owner files a written request that notices be sent to a particular address, the official or agency shall send the notice to the address stated in the request.

(c) A notice permitted to be delivered by first-class mail by this section is presumed delivered when it is deposited in the mail. This presumption is rebuttable when evidence of failure to receive notice is provided.

Section 42.08. Forfeiture of Remedy for Nonpayment of Taxes

(a) The pendency of an appeal as provided by this chapter does not affect the delinquency date for the taxes on the property subject to the appeal. However, that delinquency date applies only to the amount of taxes required to be paid under Subsection (b). If the property owner complies with Subsection (b), the delinquency date for any additional amount of taxes due on the property is determined by Section 42.42(c), and that additional amount is not delinquent before that date.

(b) A property owner who appeals as provided by this chapter must pay taxes on the property subject to the appeal in the amount required by this subsection before the delinquency date or the property owner forfeits the right to proceed to a final determination of the appeal. The amount of taxes the property owner must pay on the property before the delinquency date to comply with this subsection is:

(1) the amount of taxes due on the portion of the taxable value of the property that is not in dispute; or

(2) the amount of taxes due on the property under the order from which the appeal is taken.

(c) A property owner that pays the amount of taxes greater than that required by Subsection (b) does not forfeit the property owner’s right to a final determination of the appeal by making the payment. If the property owner files a timely appeal under this chapter, taxes paid on the property are considered paid under protest, even if paid before the appeal is filed.