
How to File a Property Tax Protest with the Harris County Appraisal District prepared and presented by O'Connor & Associates
Harris County Appraisal District is required by Texas property tax law to value all real estate, business personal property and mineral interests at 100% of market value. By attempting to value all property at market value, Harris County Appraisal District assesses half of the property in Harris County in excess of 100% of its market value. Due to inaccurate property descriptions and valuation technique, Harris County Appraisal District unequally assesses numerous properties, including both houses and commercial real estate.
Property taxes in Harris County are substantial but there are several options to reduce them. They include exemptions, property tax appeals, binding arbitration and judicial appeals. Homeowners who live in their home typically receive "homestead exemptions" totaling about 20% of their annual property taxes. There are additional homestead exemptions for those over 65 years of age and the disabled. The balance of this summary will focus on why, when and how to file an appeal and how often to appeal.
Filing a property tax appeal annually with Harris County Appraisal District makes sense for three reasons:
- By appealing annually you insure an annual review of options to reduce your property taxes (market value and unequal appraisal),
- Since the prior year year's value is considered in the current year's hearing, you reduce the base value by appealing annually,
- You protect your 10% homestead cap. (Harris County Appraisal District is required to increase your value by 10% per year, times the number of years since the home was appraised, plus the value of any improvements, to the extent it increased your home's market value.)
The annual property tax appeal deadline for Harris County Appraisal District is the later of May 31st or 30 days after they mail your notice of assessed value. If they do not increase your assessed value by more than $1000, they do not have to send a notice of assessed value. We recommend you annually send a property tax protest to Harris County Appraisal District by May 31st.
The property tax protest you send the appraisal district should address at least two issues: market value and unequal appraisal. Many property owners only "check the box" for market value and are disappointed when the Harris County Appraisal Review Board will not consider their property tax protest on unequal appraisal.
You can use the comptroller's form or just write a letter, identifying the property owner, property and basis of protest. Most property owners use the comptroller's form to prepare their protest for Harris County Appraisal District.
Your protest is timely if it is mailed to the Harris County Appraisal District by May 31st by first class mail. Many Harris County Appraisal District protests are sent by certified mail, but that is not necessary. Others hand deliver their property tax protest and get a date stamped copy.
To minimize your Harris County property taxes, make certain you are receiving all exemptions and annually protest the market value set by Harris County Appraisal District.
Property Tax Tip #1: Appealing Property Taxes for Your Home
Property Tax Tip #2: Preparing for Your Property Tax Hearing
Property Tax Tip #3: The Hearing Process
Hire O'Connor & Associates to appeal high property taxes. You pay NOTHING unless we save you money!
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