Texas Property Tax Code requires that the appraisal district send out notices of assessed property value by May 1, or by April 1 if the property is a residence homestead. In most cases, the deadline to file property tax protests is May 15, or 30 days after they receive the appraisal notice to file an appeal.
There are a few instances where homeowners can file a property tax protest after the deadline. Late protests may be filed if the property is over-appraised, if clerical errors have been made in the property description, or if notices were not received from the appraisal district.
“Over-appraised” Late Protests (25.25d Protest)
When a property is over-appraised, the appraisal is too high compared to sales of similar homes, or not “Fair and Equal” when compared to the appraised value of similar homes. Late protests based on over-appraisal of property may be filed as late as January 31 following the tax year; e.g., for 2021 taxes, the late protest must be filed by January 31, 2022.
To be successful in a late appeal based on an over-appraisal, the property must meet two requirements:
- The property cannot be the subject of a prior regular protest and Appraisal Review Board (ARB) hearing where the owner presented evidence as to the value of the property.
- The property must be over-appraised by more than 1/3 of the correct value, meaning that the final value must be less than 75% of the original appraised value.
NTPTS has been successful in reducing property taxes for many of our clients in over-appraised situations using the late protest process.
Correcting “Clerical Errors” (25.25c Protest)
Clerical errors made in the property description can include things like,
- Overstating square footage
- Incorrectly stating characteristics of the property
- Failing to mention pools/buildings that have been removed
- Neglecting to apply exemptions
Late protests based on clerical errors may be filed at any time after the error is discovered, even if a hearing has already been held. Clerical errors may be corrected for the current tax year and the five (5) preceding years.
We have successfully obtained refunds for up to six prior years for many of our clients based on clerical errors.
Protest of Failure to Give Notice (41.411 Protest)
A notice of appraised value informs the property owner of any actions affecting the value of their property, including:
- If the property has been reappraised
- Notice of an appraisal hearing
- Notice of a denied exemption
- Increase in the assessed property*
*It is up to the appraisal district’s board to decide if it will send detailed notices only if a property’s value increases by more than $1,000.
A protest based on not receiving these notices from the appraisal district may be filed at any time. If successfully proven, it will result in a hearing being granted. Technically, this is a “Failure to Give Notice” hearing, and the only requirement of the appraisal district is to prove that they mailed the notice to the correct owner at the last known address.
To find out if a late protest is an option for you, reach out to NTPTS. Our property tax consultants file protests for clients on a limited basis, but we can investigate whether or not your property qualifies for a late appeal.