Property Owners Can Protest Property Appraisal Values

Property owners who disagree with the Howard County Appraisal District’s appraisal of their property for local taxes or for any other action that adversely affects them may protest their property value to the appraisal district’s Appraisal Review Board (ARB).

A property owner must file a written notice of protest before May 15th or within 30 days after receiving notice of appraised value notice from appraisal district, whichever is later.

After the ARB completes its hearings and approves final property tax appraisals, taxing units will use these appraisals to set property tax rates.

The ARB is a group of citizens who live in the appraisal district and are appointed by the appraisal district’s board of directors. Property owners may protest any of the following issues to the ARB:

  • the appraised or market value of the property;
  • unequal appraisal of the owner’s property;
  • inclusion of the property on the appraisal records;
  • denial of a partial exemption, such as a homestead exemption;
  • denial of a special appraisal, such as agricultural appraisal
  • determination that agricultural has had a change of use and is subject to a rollback tax;
  • identification of the taxing unit or taxing units in which the property is located;
  • determination that the taxpayer is the owner of the property; or
  • any other action of the appraisal district office or ARB that adversely affects the owner.

Property owners will receive written notice of the date, time and place of the hearing once they are scheduled. The law contains specific timelines and procedures for both the property owner and the ARB throughout the appraisal protest process. These are detailed in the Comptroller’s publication, Property Taxpayer Remedies, which can be found at Howard County Appraisal District’s website at www.howardcad.org