Harris County Appraisal District - Property Owners' Rights
prepared and presented by O'Connor & Associates
Harris County Appraisal District faces a large challenge as it measures and estimates market value for over 1.6 million parcels. However, property taxes paid by Harris County property owners total about $9 billion annually. Property owners naturally resist government efforts to extract $9 billion, although most agree some level of taxes are necessary. (They just want "the other guy" to pay them.)
Property owners are often upset when the Harris County Appraisal District proposes large increases in the assessed value of their property. Fortunately, the Texas Property Tax Code has multiple safeguards for property owners:
- Notice of assessed value if value increased by over $1,000.
- Property owners can appeal the Harris County Appraisal District assessed value annually, even if the value did not change or decreased.
- Homestead exemption for primary residence.
- Property owners can annually appeal market value and/or unequal appraisal.
- Property owners can obtain any evidence the Harris County Appraisal District plans to use at the hearing. In many cases this evidence is helpful in preparing the property owners appeal.
- Although it is not required by state, longstanding practice is to allow property owners the opportunity to meet informally with a Harris County Appraisal District appraiser to attempt to resolve the property tax protest. At Harris County Appraisal District, about 75 - 80% of the property tax protests are resolved informally.
- Property owners can continue the property tax protest with the Harris County Appraisal Review Board (ARB) if the protest is not resolved at the informal hearing with a Harris County Appraisal District appraiser.
- If denied "a hearing to which the property owners is entitled," the property owner may file suit in district court.
- Property owner can continue the property tax protest if not satisfied with the Harris County Appraisal District's value after the ARB hearing - via binding arbitration or a judicial appeal.
- Property owners can appeal to ARB if they did not receive "any notice to which the property owner is entitled." (41.411)
- Property owners can file a correction request if they did not protest by the May 31st deadline.
- 2525c - to correct a clerical error. For example, Harris County Appraisal District lists your house as having 2,200 square feet, but it only has 2,000 square feet.
- 2525d - late protest for a "substantial error" if the Harris County Appraisal District value exceeds the correct value by more than one-third.
- 2525h - if the chief appraiser agrees your request is appropriate, the ARB will typically approve the change.
Property taxes are a substantial burden for Harris County property owners and many steps in the property tax process work against the interests of the property owner. Harris County Appraisal District sets the proposed assessed value and it is final unless the property owner files a protest. Late payment of property taxes incurs substantial penalties, interest and attorney fees.
However, the property owner has multiple options to annually appeal the Harris County Appraisal District's computer generated estimate of value. Property owners who annually appeal the appraisal district's estimate of value will pay less property taxes than those who do not protest.
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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