How do I appeal by Paying Under Protest?
The 2nd opportunity you have to appeal is when you receive your tax statement. If you did not appeal the notice of your property's value in the spring, you may later pay under protest. This is done by filing a payment under protest form with the county treasurer when you pay your taxes. Whether you pay half or all of your tax, you must file by December 20. If your taxes are paid in half or in full by an escrow or tax service agent on or before December 20, you have until January 31 of the next year to file.

Informal Meeting
The appeal process begins with an informal meeting with the County Appraiser. At the informal meeting the County Appraiser must provide you with documentation supporting his or her value. This is also your opportunity to explain why you believe the county's value is incorrect.

Small Claims Division
If you decide to appeal the informal meeting results, you must appeal to Small Claims before proceeding to the Board of Tax Appeals (BOTA) if your property is a single-family residential property. You may appeal to the Small Claims Division if:
  • the property is a residential property other than a single-family residence; or
  • the property has a value of less than $3 million and is not agricultural land

To appeal, file the proper form with BOTA within 30 days from the date the county mailed your notice of informal meeting results. The appeal form should be part of the notice. Contact your county clerk or appraiser for the appeal form if necessary.

Board of Tax Appeals (BOTA)
If you decide to appeal a Small Claims decision, you may appeal to BOTA. You may also appeal your informal hearing results directly to BOTA, if your property is not a single-family residential property.
To appeal, file the proper form with BOTA within 30 days from the date you were mailed notice of:
  • the Small Claims Division decision; or
  • the County Appraiser's informal meeting results. Again, the appeal form should be part of the notice

Show All Answers

1. Why do County Appraisers appraise property?
2. How is property valued for tax purposes?
3. What is fair market value and how is it determined?
4. Should I appeal the value of my property?
5. How do I appeal my Notice of Value?
6. How do I appeal by Paying Under Protest?
7. What are the burdens of proof on appeal?