Preparing for an Appeal

Residential

Front of a two-story farm house.

A property owner can prepare for an appeal hearing by reviewing the characters of the property as listed on the appraiser’s Property Record Card. Check the square footage of living area, number of baths and bedrooms, lot size, garages, condition, etc.

Access the Appraiser’s Office website or give the office a call for a copy of the Comparable Sales sheet and review the other properties listed on the document for difference in characteristics, size, location, style, etc.

If you feel the sales listed on the comparable sales sheet are very different from your property, the Appraiser’s Office can point you to prices of actual home sales that have occurred in your subdivision or neighborhood on the Appraiser’s Office website.

Additional evidence that may help to support the value for your residential property:

  • Any recent appraisals or sales contracts
  • A signed sales contract
  • Photographs of any structural damage
  • Copies of recent estimates for repairs with photographs
  • Data on recent sales in your area for property that is similar to your own

Commercial

Street view of an office building.

Property owners or their representative must bring information that will be helpful to the commercial appraiser to better understand why the property value should be adjusted.

The following information should be provided:

Commercial Owner Occupied:

  • Three-year operating expenses
  • Any sales contract or listing brochure
  • Evidence of differed maintenance, plus documented cost cure
  • Appraisals for purchase, financing, or other reason
  • Studies to include Market Analysis or Highest and Best Use
  • For new construction – construction costs
  • For upgrades – cost of remodeling

Income Producing Properties:

  • Detailed rent roll
  • Lease abstract for new leases with detail on tenant improvements
  • Detailed three-year income
  • Detailed three-year expenses, itemized as to tenant and landlord obligations
  • Any sales contract or listing brochure
  • Rent information on any vacant space
  • Evidence of any differed maintenance, plus documented cost cure
  • Appraisals for purchase, financing, or other reason
  • Studies to include Market Analysis or Highest and Best Use
  • For new construction – construction costs
  • For upgrades – cost of remodeling

Important Reminder

Property owners may appeal the valuation during the Informal Appeal process or Payment Under Protest when the tax bill is paid. If an Informal Appeal is filed, this is the only opportunity available for the year (unless the property transfers ownership). If no appeal is filed at this time, the next opportunity will be Payment Under Protest. Note that if at least one-half of the taxes are paid by an escrow agent, a protest of the taxes must be filed no later than the following January 31st. If taxes are paid after these deadlines, any payment under protest must be filed at the time the taxes are paid.

How to Prepare for a Personal Property Appeal

Property owners who feel their classification or appraised value of their personal property is inaccurate may appeal on or before May 15. It is not required that property owners be represented by an agent or attorney. Owners may represent themselves.

NOTE: Any property owner who intends to be represented by an agent must complete a “Declaration of Representative (DOR)” form. The DOR must accompany the appeal application; Payment Under Protest or Informal Appeal application. All forms are available through the Appraiser’s Office and the State Board of Tax Appeals, in person or through our website.