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Explanation of Taxpayer Remedies – 5.06

Property Owner Rights Discussed in Pamphelt Published by Texas Comptroller; Available Free

Property owner rights are discussed in a publication prepared by the Texas comptroller and published electronically. It is available at no cost. Owners are advised of their options to reduce their property taxes or correct the records. Owners are given insights on how to prepare and present a protest.

Section 5.06 – Explanation of Taxpayer Remedies

Property taxes are a meaningful tax in Texas, particularly compared to states that have an income tax. However, many Texas taxpayers do not understand some of the rights provided by the Texas Property Tax Code. Research compiled by O’Connor & Associates indicates many Texas homeowners do not understand their rights to appeal annually, to appeal unequal appraisal, to obtain a copy of the appraisal district evidence before the hearing and to obtain homestead and over-65 exemptions. Some property owners do not understand they can appeal their property tax assessment.

The pamphlet produced by the Texas Comptroller effectively explains many of the property owner’s rights. It is available free of charge from the Texas Comptroller and is worth reading.

Sec. 5.06. Explanation of Taxpayer Remedies

The comptroller shall prepare and electronically publish a pamphlet explaining the remedies available to dissatisfied taxpayers and the procedures to be followed in seeking remedial action. The comptroller shall include in the pamphlet advice on preparing and presenting a protest.

Acts 1979, 66th Leg., p. 2222, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1989, 71st Leg., ch. 384, Sec. 7, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 4, eff. Sept. 1, 1991.

Amended by:

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 17.03, eff. September 28, 2011.

Cross References:
Comptroller materials available to the public, see Sec. 5.05(c).
Protests of railroad rolling stock appraisals, see Sec. 24.35.
Omitted property subject to protest, see Sec. 24.40.
Procedures for filing, hearing, and determination of protest, see Secs. 41.41 – 41.47.
These codes affect property owners across the state, in both larger and smaller counties including:

  • Dallas County
  • Bexar County
  • Galveston County
  • Harris County
  • Tarrant County
  • Denton County
  • Collin County
  • Hidalgo County
  • Chambers County
  • Panola County
  • Dawson County
  • Rusk County
  • McLennan County
  • Hays County
  • Smith County
  • Comanche County
  • Calhoun County

The Texas Property Tax Code applies to all property types in Texas including:

  • Convenience store
  • Office warehouse
  • Tennis club
  • Motel
  • Fast food restaurant
  • Cold storage facility
  • Auto dealer
  • Health spa
  • Truck stop
  • Funeral home

O’Connor & Associates offers property tax services to all property owners of all land uses across Texas.

Sign up to have O’Connor & Associates protest your commercial or residential property taxes.
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