GENERAL INFORMATION: This form is for use by a property owner or the owner’s designated agent to file a protest with ARB pursuant to Tax Code Section 41.41. Lessees contractually obligated to reimburse a property owner for property taxes may be entitled to protest as a lessee if all Tax Code requirements are met, including those in Tax Code Section 41.413.
FILING INSTRUCTIONS: This form and all supporting documentation must be filed with the appraisal district office in each county in which the property is located. Do not file this document with the Texas Comptroller of Public Accounts. Contact information for appraisal district offices may be found on the Comptroller’s website.
SINGLE-MEMBER PANELS: An ARB must provide a single-member panel hearing if requested in the notice of protest or submitted in writing to the ARB not later than the 10th day before the hearing date. (Tax Code Section 41.45(b-4))
ELECTRONIC REMINDER: Electronic reminders are available in counties with a population of 120,000 or more. You must request the reminder on your notice of protest or in writing and provide a valid email address or telephone number. (Tax Code Section 41.46(f))
ELECTRONIC DELIVERY OF COMMUNICATIONS: A property owner or their authorized representative may request electronic communications from a tax official under Tax Code Section 1.085(a-1) by using Form 50-843, Request for Electronic Delivery of Communications with a Tax Official. The form must be filed with the applicable tax official in the county where the property is located.
FINAL ORDER OF DETERMINATION: Email delivery of the Order of Determination is available in counties with a population of 120,000 or more.
DEADLINES: With exceptions, the typical deadline for filing a notice of protest is midnight, May 15. (Tax Code Section 41.44) Contact the ARB for the county in which the property is located for the specific protest filing deadline.
NOTICE: The Comptroller’s office may not advise a property owner, a property owner’s agent, the chief appraiser or any appraisal district employee on a matter that the Comptroller’s office knows is the subject of an ARB protest. Consult Tax Code Chapter 41 or the ARB hearing procedures for more information.