Who may appeal a decision?
Who may appeal a county appraisal district decision?
A Texas property owner as of January 1 may appeal to the local county appraisal district. Some others with an interest in the property may also appeal. You may appeal if:
- you owned the property after January 1st
- you lease the property
If you owned the property after January 1st
If you acquired the property after January 1, you may appeal the value as long as you appeal before the county Appraisal Review Board approves the county appraisal district records. This generally takes place in mid July and is scheduled to take place on or before July 20. The law recognizes both the old and new owners as having an interest in the property's taxes.
If you lease the property
If you lease property in Texas and you are required by the lease contract to pay the owner's property taxes, you may appeal the property's value. You may make an appeal only if the property owner does not appeal. The right to appeal applies to leased land, buildings and personal property.
The county appraisal district sends the notice of appraised value to the property owner. The property owner is required to send a copy of the notice to you. If you appeal at an Appraisal Review Board hearing the county appraisal district will send subsequent notices to you.
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