Frequently asked questions:
How do I prepare for my protest hearing?
- Do not contact ARB members outside the hearing.
ARB members are prohibited from communicating with other persons about a property under protest. Each ARB member must sign an affidavit stating that he or she hasn't discussed your case with anyone. An ARB member who discusses your case outside the hearing must remove himself or herself from your hearing. An ARB member who communicates on specific evidence, argument, facts or the merits of a protest with the chief appraiser or appraisal district staff outside the hearing commits a criminal offense (a Class C misdemeanor).
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- Be on time and prepared for your hearing.
The ARB may place time limits on hearings.
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- Stick to the facts of your presentation.
The ARB has no control over the appraisal district's operations or budget, tax rates for local taxing units, inflation or local politics; addressing these topics in your presentation wastes time and will not help your case.
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- Present a simple and well-organized protest.
Stress key facts and figures. Write them down in logical order and give copies to each ARB member. You are required to give a copy of your evidence to the appraisal district staff at or before the hearing. Photographs and other documents are useful evidence.
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- Recognize that the ARB acts as an independent judge.
The ARB listens to both the taxpayer and chief appraiser before making a decision. It is not a case of the taxpayer against the ARB and the chief appraiser.
Appraisal district staff must take an oath to tell the truth. The ARB will ask you to take an oath as well, either by swearing or by affirming, before you present evidence. Should you refuse to take the oath, the ARB will note this fact and may take it into account as it weighs the evidence.
The chief appraiser has the burden of proving your property's value by a preponderance of the evidence presented at the ARB hearing. If he or she fails to meet the burden of proof, the ARB must determine in your favor. However, the burden is on the taxpayer to clearly prove he has a right to an exemption.
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The following evidence may be helpful in presenting your case at the ARB hearing:
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- Recent fee appraisal
- Sales contracts
- Sales of comparable properties
- Rental Contract if property is leased
- Photographs of subject property
- If the property is up for sale, evidence of listing price
- Certified copies of closing statements (if sales occurred in the last 3 years)
- Home insurance policy
- Evidence or reports of structural damage(cracked foundations, inadequate plumbing, etc)
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| Related Items |
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