Frequently Asked Questions

The appraisal district must repeat the appraisal process for each property in the county at least once every three years. However, it can be reappraised as often as every year if the market is active in that area.

When an area is selected for reappraisal, value changes may occur for several reasons:

• The correction of the database, such as a change in square footage, a pool not previously accounted for or a correction of property characteristics.
• A value may be changed for equalization purposes.
• Sales information may indicate the current appraised value is lower/higher than fair market value.

Effective January 1, 2008, the Texas Property Tax Code, Section 23.23, states that a residential homestead is limited to a 10% increase:

• Limitations take affect one year after you receive your Homestead Exemption.
• Limitations do not apply to new improvements added in that year (i.e., additions, pools, garages).
• Limitations are removed when a property sells.
• Limitations will be shown on the Notice as "Capped Value".
• All granted exemptions are subtracted from the Capped Value instead of the Market Value.
• Capped Value minus applicable exemptions equals Taxable Value.
• The Capped Value is not a lifetime limitation.

Fair market value means the price at which a property would transfer for cash or its equivalent under prevailing market conditions if:

• exposed for sale in the open market with a reasonable time for the seller to find a purchaser;
• both the seller and the purchaser know of all the uses and purposes to which the property is adapted and for which it is capable of being used and of the enforceable restrictions on its use; and
• both the seller and purchaser seek to maximize their gains and neither is in a position to take advantage of the exigencies of the other.

Utilizing comparable sales, income and/or cost data, a CAD appraiser applied generally accepted appraisal techniques to derive a value for your property.

A Rendition of Real Property Inventory covers the property you owned on January 1 of this year. The purpose of this rendition is to report residential real property that was part of your inventory on January 1. You must file a separate rendition form for each subdivision or group of contiguous properties that you own. Do NOT list a property unless it meets these requirements:

• It is a residential property.
• It hasn't ever been occupied as a residence.
• It hasn't been leased, rented, or otherwise used to produce income since the beginning of the year.
• You have held it for sale since the beginning of the year.
• You must indicate the description of each property, including the appraisal district account number if the district has assigned separate numbers for each property.
• The individual property legal description, improvement area, percent complete on January 1, and the asking price for the property.

Download a Renditon of Real Property Inventory from our Forms webpage. Click Here

The appraisal district will look at your property at your request under certain restrictions. If an on-site inspection is required, the appointment will be during normal working hours. An inspection request during the Appraisal Review Board (May through July) process would be difficult to schedule due to time and staffing constraints.

It is a state requirement for accounts that have a mobile home to be split into a mobile home account and a land only account. In order to have the accounts combined and have only one tax bill sent, a SOL (Statement of Ownership and Location) must be filed with the state. It must be declared as real estate and not personal property.

The Texas Property Tax Code states that a residential homestead is limited to a 10% increase. Also, keep in mind:

• Limitations take affect one year after you receive your homestead exemption. This means anyone who purchased a property after January 1, during 2008 would not be eligible for a limitation in 2009 as they are not eligible for homestead exemption until January 1, 2009. Your homestead exemption must be in place for a period of one year to be eligible. Rental properties and/or properties that do not have a homestead exemption are not eligible for the limitation amount.
• Limitations do not apply to new improvements added in that tax year such as pools, room additions, any new construction, etc.
• Limitations are removed when a property changes ownership.
• Limitations will be shown on the Notice of Appraised Value as “Capped Value”.
• All granted exemptions are subtracted from the Capped Value instead of the Market Value.
• Capped Value minus applicable exemptions equals taxable value.
• If a property qualifies for a Capped Value, the District will also maintain a Market Value as well. If you disagree with the Market Value but are in agreement with the Capped Value, you should still protest the Market Value.
• The Capped Value will recalculate at 10% per year until it eventually equals the Market Value of the property.

The appraisal district is prohibited from disclosing sales information gathered from a private source. Taxpayers who have protested their property are entitled only to a list of sales used to value their property.

Your residential property may be located in an area that has more of a commercial (including retail, office, or industrial) influence than residential. This often occurs in areas where smaller businesses use converted residences to accommodate their neighborhood friendly business. These businesses are likely to be law offices, medical offices, beauty salons, art galleries, flower shops, antique stores, and restaurants.

Property values in general or countywide may not represent your specific market area or neighborhood. The average sale price or rental rate per unit in your area may exceed the average price for the entire county. Properties that are located in these areas are likely more desirable and have a higher rate of occupancy or absorption, which leads to better rents and sale prices.

• Please verify that CAD has a Business Personal Property account that includes your vehicle. If you do not know, please contact the BPP Department at 956-399-9322 to determine what your account is.
• This exemption applies to one motor vehicle an individual owned on January 1. The exemption will only apply to a vehicle used in the course of their occupation or profession and also used for personal activities that do not involve the production of income. This exemption does not apply to motor vehicles used to transport passengers for hire, such as but not limited to, a taxi, bus, van, or limousine.
• You must file the application between January 1st and April 30th for 2009 and future years. The application is available on this website under Forms/BPP Forms/Exemptions.
• In order to grant the application, we must receive a copy of the current vehicle registration along with your application. Without the current vehicle registration, the exemption will be denied.
• If the exemption is granted, you do not need to reapply annually, but you must reapply if the Chief Appraiser requires you to do so, or if you want the exemption to apply to a different vehicle not listed in this application. You must notify the Chief Appraiser in writing before April 30 if and when your right to this exemption ends.

• An individual is considered to be one person or owner, as in a sole proprietor (not a partner, corporation, or cooperative).
• Motor vehicle means a passenger car or light truck.
• Passenger car means a motor vehicle, other than a motorcycle, golf cart, taxi, bus or limousine, designed or used primarily for the transportation of persons.
• Light truck means a commercial motor vehicle that has a manufacturer's rated carrying capacity of one ton or less

A rendition is simply a form that provides the appraisal district with the description, location, cost and acquisition dates for personal property that you own. The appraisal district uses the information to help estimate the market value of your property for taxation purposes.

• Property owner's name and address
• Description of the property by type or category
• Description and quantity of each type of inventory
• Property's physical location or taxable situs
• Property owner's option of providing either a "good" faith estimate of market value or historical cost new and year of acquisition of individual items

A person who owns tangible personal property used for the production of income, or who manages or controls such property as an authorized agent, must file a report annually.

Yes. If you don't file, the account will be subject to a 10% penalty. The 10% penalty is 10% on the total tax paid to each taxing entity. The deadline to file is April 15. The owner can request for an extension until May 1. The request must be made by April 15. The deadline for Freeport Application is April 30 with no extensions granted. The Freeport Application can be filed up to midnight the day before the appraisal review board approves the appraisal records for the year. If filed after April 30 it is subject to a penalty equal to the 10% of the tax savings resulting from the Freeport exemption. The Special Inventory Declaration Forms need to be filed by February 1.

For taxation purposes, there are two basic types of property: real property (land, buildings, and other items attached to land) and personal property (property that can be owned and is not permanently attached to the land or building such as inventory, furniture, fixtures, equipment and machinery). Business owners are required by State law to render personal property that is used in a business or used to produce income. This property includes furniture and fixtures, equipment, machinery, computers, inventory held for sale or rental, raw materials, finished goods, and work in process. You are not required to render intangible personal property (property that can be owned but does not have a physical form) such as cash, accounts receivable, goodwill, application computer software, and other similar items. If your organization has previously qualified for an exemption that applies to personal property, for example, a religious or charitable organization exemption, you are not required to render the exempt property.

Depending on the type of property you are rendering, the Cameron Appraisal District provides several types of renditions. The CAD mails the appropriate forms to all existing businesses each year. The forms are also available on the Personal Property Forms and Downloads page.

The last day to file your rendition is April 15 annually. If you mail your rendition, it must be postmarked by the U.S. Postal Service on or before April 15. If you hand deliver it or use a private delivery service such as Federal Express, it must be physically received in our office before close of business on April 15.

Renditions for property located in the Cameron Appraisal District's jurisdiction must be filed with the Appraisal District office.

• Cameron Appraisal District
  C/O Business Personal Property Department
  P.O. Box 1010
  San Benito, TX 78586
  
• Our office is located:
  2021 Amistad Dr.
  San Benito, TX 78586

Renditions can be mailed, faxed, or emailed. If mailed, it must be post marked by April 15th.

• Mailing address:
  Cameron Appraisal District
  C/O Business Personal Property Department
  P.O. Box 1010
  San Benito, TX 78586
  
• Fax Number:
  (956)399-6969
• Email address:
  public@cameroncad.org

Your rendition will be analyzed, along with other information we collect on similar businesses, to develop an estimate of value for your property.

Yes. Information contained in a rendition cannot be disclosed to third parties except in very limited circumstances. In addition, the Texas Property Tax Code specifically provides that any estimate of value you provide is not admissible in proceedings other than a protest to the Appraisal Review Board (ARB) or court proceedings related to penalties for failure to render. The final value we place on your property is public information, but your rendition is not. The Legislature did not change the statutes governing confidentiality of rendition statements and supporting statements. SB 340 does not prohibit a chief appraiser from using the rendition and supporting statements as a part of the evidence presented in a protest before the Appraisal Review Board. In this case, it does become a part of the public record.

The following information applies to the preprinted form the CAD mails out and the form that can be downloaded from our website:

Mailing address and physical location of the property

The top of the preprinted form lists your company's name, DBA, and mailing address. It also gives the physical address of the property in the upper right hand corner. If any of this information is incorrect, or if you have a blank form, correct or provide the requested information. The physical address applies to the January 1 location of your business. If you moved after January 1, the physical address will not change until the following year. However, you should be certain that we have your current mailing address at all times.

Owner signature, phone number, and notary

In order for a rendition to be valid, it must be signed. We will return unsigned renditions for a signature. A rendition signature only needs to be notarized if the individual signing the form is the authorized agent, and not the owner or officer of the company. Please provide a phone number in case we have questions about information provided on the form.

Business closed, sold, or moved

This status information about your business is very important, since it may change who is responsible for the taxes or what tax entities will be levying tax on the property. Please make sure to provide all of the information and the dates on which any of the transactions occurred.

General Information

This section gives the appraisal district information about your business to help us value your property. In order for the appraisal district to verify the value of your personal property, we still request that you file your rendition form with cost information and the years your assets were acquired. By receiving the requested information, we can more properly value your property, even if you believe the value to be less than $20,000.

Although you may use federal depreciation schedules for developing an opinion of value for your property if you have 50 employees or less, we recommend that you file cost and year of acquisition for your assets. The depreciation tables for federal income tax purposes often understate the market value of the property, and the Appraisal District may reject the rendition information you provide.

Merchandise and Supplies

This section is for reporting goods that you have for sale and supplies. The basis for reporting the cost of your inventory needs to be checked on the form. If your inventory is maintained using the LIFO accounting method, you must provide your LIFO reserve as a separate line item. Make certain to include raw materials and supplies on their respective lines, as these are taxable items. If you are a manufacturing business, remember to include the cost of goods in process, all applicable burden and overhead costs, including labor. Supplies are typically items that are expensed in your business throughout the year. You will need to provide the amount of supplies that were on hand as of January 1.

Fixed Assets or Use Items

In order to properly estimate the value of fixed assets belonging to your business, we need the original cost and the year the assets were acquired, along with a general description. Original cost refers to the amount you paid to acquire the assets. Your cost would include transportation and any other necessary expenses incurred in acquiring the property. If you purchased a used asset, list the amount you paid and the year that you purchased the asset. If you use our rendition form, it has general categories for your assets that will help us estimate the correct value. There are seven columns on our rendition form that will assist you in organizing your business assets. Each column allows you to group the total costs of similar assets by year. We, in turn, apply appropriate depreciation to these costs based on the asset type and in some cases the type of business. Our cost index and depreciation schedule with typical lives for various asset types can be found on the Forms page of our website. Be sure to include expensed items as well as items that have depreciated to zero. All of a company's fixed assets are taxable, even though they may not appear on your depreciation tables. If you have a non-typical asset type, group them in the "Other" column, but make certain to describe the type of asset you have entered in the column. As an example, you may have electronic test equipment or hand tools that would typically receive a shorter year life than what is used on assets placed in the Machinery Equipment column. You would need to group those assets by year in the "Other" column and then note "electronic test equipment" or "hand tools" in the line just below the column.

Leased, Loaned, or Rented Personal Property

Equipment that has been leased, loaned, or rented is taxable. The owner of the property is responsible for paying the taxes; however, as the lessee, you may be contractually obligated to reimburse the owner. In the space provided or on an additional sheet, list the name, address, and phone number of the owner. Give a brief description of the property, the annual rent, and if known, the selling price of the leased items.

Consigned Goods

If you hold consigned goods, you must provide the Appraisal District with the name and address of the consignee. It would also be helpful to give a brief description, amount and cost of the goods. The section also provides an area for information describing property you own that is consigned to others. You will need to provide us with the name of the consignee, the location of the property, description of the merchandise, and the value of the consignment.

Net Book Value or Opinion of Value

The bottom of the rendition form provides a location to enter the net book value of your company's assets, or an opinion of value. We will review this information, and you may be required to provide the Cameron Appraisal District with an explanation and documentation to support your opinion.

If your total business value is $20,000 or less, complete Schedule A. List a description of what your business consists of as in furniture, equipment, machinery, vehicles, depending on the type of business you have. Schedule C is for inventory. Inventory is considered merchandise, supplies, etc. If your total business value is over $20,000 you must complete Schedule B and/or Schedule C, whichever is applicable for the business. If your business leases equipment or company vehicles from a leasing company, list that company on Schedule D.

To determine original cost, refer to your accounting records, such as original journal entries and account ledgers. Use original purchase documents, such as invoices or purchase orders to determine the original cost of the asset. Add all costs attributed to getting the asset functioning, such as freight and set-up cost.

If you do not file a rendition, the appraised value of your property will be based on an appraiser's estimate using comparable business types. In addition, if you fail to file your rendition before the deadline or you do not file it at all, a penalty equal to 10% of the amount of taxes ultimately imposed on the property will be levied against you. There is also a 50% penalty if a court finds you engaged in fraud or other actions with the intent to evade taxes. If you fail to file a rendition and subsequently file a notice of protest, you bear the burden of proof at the Appraisal Review Board hearing.

The law provides for an extension of time to file a rendition. In order to receive the extension, you must submit the request to the Cameron Appraisal District in writing before the April 15 rendition filing deadline. With the receipt of a timely extension request, the rendition filing deadline will be extended to May 1. The chief appraiser may further extend the deadline an additional 15 days if you file a written request showing a good cause reason for the additional extension. You can mail, fax or email your request for an extension to the Business Personal Property Department.

• Mailing address:
  Cameron Appraisal District
  C/O Business Personal Property Department
  P.O. Box 1010
  San Benito, TX 78586
  
• Fax Number:
  (956)399-6969
• Email address:
  public@cameroncad.org

If you provide a good faith estimate of market value instead of original cost and acquisition date for any items, the Chief Appraiser may request an explanatory statement from you. The Chief Appraiser must make the request in writing, and you must provide the statement within 20 days of the date you receive the request. The explanatory statement must set out a detailed explanation of the basis for the estimate(s) of market value given in your rendition. The statement must include adequate information to identify the property. If you provided a "good faith" value estimate, the statement must summarize the physical and economic characteristics relevant to their opinion of value. It must also state the effective date of the opinion. Businesses with 50 or fewer employees may base the value estimate on its federal tax depreciation schedules. It must also give the source(s) of information used in valuing the property and explain the basis for the value estimate.

You will receive a Notice of Appraised Value in late May or early June. If you disagree with the value placed on your property by the Appraisal District, you may wish to file a protest with the Appraisal Review Board. The protest must be filed by the deadline date indicated on the Notice. Once a timely protest is received, you will be scheduled for a hearing before the Appraisal Review Board. At your Appraisal Review Board hearing, you will be asked to provide documentation.

If you did not own the business, state that you did not own that business for that year. State who you sold it to, the date you sold it, or the date the business closed and sign the form. If you moved to a different location, update the location of the business and complete the rendition form.

Yes, the rendition must be filed and most importantly a good mailing address and phone number should be included on the rendition to refer to when reviewed by an appraiser.

No, unless whomever is completing the rendition is not the owner, an employee or the business owner or an agent of the business.

You should file your rendition as soon as you can. If possible, we will process your rendition prior to mailing notices.

Exempt property does not have to be rendered, unless it becomes taxable. For property that in the owner's opinion has an aggregate value of less than $20,000, the owner may file a simplified statement containing only the owner's name and address, general description of the property by type of category, and the physical location or taxable situs of the property. Properties regulated by the Texas Public Utility Commission, Railroad Commission, Federal Surface Transportation Board or the Federal Energy Regulatory Commission are already subject to the reporting requirements. These reports along with information sufficient to allocate value to appropriate tax units may suffice for meeting the new requirements.

Yes. SB 340 imposes a penalty of 50% of the total amount of tax imposed on the property for the tax year if a court finally determines that a person filed a false statement with intent to commit fraud or evade tax. A 50% penalty is also imposed if a person alters, destroys, or conceals a record, a document, or otherwise engages in fraudulent conduct for the purpose of affecting the course or outcome on an inspection, investigation, determination, or other proceeding before the appraisal district.

Normally, if it is determined that some property was not in the tax roll in the past, the chief appraiser has the obligation to add it to the appraisal roll as omitted property. The chief appraiser may add omitted business personal property for the current year and the two previous years. As a one-time exception, the Legislature prescribed the time period between September 1, 2003 and December 1, 2003 for property owners to report any property that was omitted from the tax roll, and it would be added for the 2003 tax year only. This provision is only in effect during this window of time; and after December 1, 2003, property will be subject to the normal rules governing omitted property.

The request must be made by the owner or president of the company and the request should be submitted to the attention of Personal Property Senior Clerk in written form. The request may be faxed, mailed, or emailed. If emailed, it would require the image of the letter with the title and a signature.

Your commercial property can increase due to its location, demand, and increasing rental rates of similar properties in the subject market area. This can occur without having your property rehabilitated or remodeled. Your commercial property can increase due to a rapid increase in population in your area. This will likely create more demand for commercial space that leads to better rents.

For all Business Personal Property properties, documentation submitted must include a statement of authenticity. This statement identifies the documentation provided and certifies it to be true and accurate to the best of the property owner’s knowledge and must be signed by the property owner. This is especially for business personal property books and records. If the information is received from a CPA, the license number must be provided.

A business is entitled to an exemption from taxation if the business personal property account has a taxable value of less than $2500. Business Personal Property is the tangible personal property owned that is held or used for the production of income. The exemptions provided applies to each separate taxing unit in which a person holds or uses tangible personal property for the production of income. All property in each taxing unit is aggregated to determine taxable value.

You can send us something in writing indicating the correct address for your property and daytime phone number where you can be reached, in case we have questions.

• Mailing address:
  Cameron Appraisal District
  P.O. Box 1010
  San Benito, TX 78586
• Fax Number:
  (956)399-6969
• Email address:
  public@cameroncad.org

Download an address change request form from our Forms webpage.

In order to protect the interest of the property owner, it is CAD's policy not to make permanent address changes over the telephone.

To change the ownership of a property, the owner must provide a copy of a recorded instrument or volume and page recording information.

To obtain a copy of a deed for your property, please contact:

Cameron County Clerk’s Office
835 E. Levee St
Brownsville, Texas
(956) 544-0815

The Appraisal District does not provide surveys, maps or plats of properties. To obtain a survey, you must contact a private surveyor. For plats or maps, please contact:

Cameron County Clerk’s Office
Map Records Department
835 E. Levee St
Brownsville, Texas
(956) 544-0815

To obtain an SOL (Statement of Ownership and Location) for a mobile home, please contact the Texas Department of Housing and Community Affairs, Manufactured Division at:

Toll free: 1-800-500-7074
https://www.tdhca.state.tx.us/mh

The Cameron County Tax Office works in partnership with the Department of Transportation and will be able to further assist with titling for travel trailers and park models. You may contact their office at:

835 E. Levee St
Brownsville, Texas
(956) 544-0800

No. For deed, lien or mortgage information, please contact:

Cameron County Clerk’s Office
835 E. Levee St
Brownsville, Texas
(956) 544-0815

• The land owner must file a complete application with the appraisal district after January 1 but no later than May 1st of the current year.
• The land must be currently devoted principally to agricultural use to the degree of intensity generally accepted in the area.
• The land must meet the intensity standards that are derived from what is typical in the area and based on the different types of agricultural operations that are truly commercial in nature.
• The land must be used in the production of crops, livestock, or other qualified farm or ranch commodity. It may also qualify if the land is left idle for a government program or for normal crop of livestock rotation.
• The land must have a history of agricultural use. It must be in production for at least five out of the seven proceeding years.

It means that if the land is used for other purposes, the most important or primary use must be agriculture. For example, pleasure gardening or keeping a few fruit trees for personal use isn't the principal use for residential land.

Land within the boundaries of a city or town will not qualify if the city is providing general services comparable to those provided to similar properties and if the land is not devoted to agricultural use continuously for the preceding five years.

Land used primarily to raise or keep horses qualifies if the operation is limited to breeding and keeping horses for production, where the by-products are colts or fillies. It involves having a brood of mares and either a stud (stallion) or Artificial insemination (A/I) services. Land used for riding, stabling or keeping horses for recreational purposes does not qualify.

A rollback tax is a penalty for taking the land out of agricultural production. It is called a rollback tax because it recaptures the taxes the owner would have paid had his land been taxed at its market value for each of the years covered by the rollback.

The rollback tax is triggered when the land is changed to non-agricultural use.

The person who has the title to the land when the change in use occurs is responsible.

The ARB is a separate body from the Appraisal District Board of Directors and the Appraisal Office. Following the principle of checks and balances, the ARB is the judicial part of the local property tax system and is under oath to be fair and impartial. The ARB members are community members appointed from across the county, none are employees of the Cameron Appraisal District, nor employees or officers of any of the taxing entities of Cameron County.

The ARB has no role in the day-to-day operations of the Cameron Appraisal District office or in appraising property. It has authority to hear and resolve disputes over appraisal matters submitted to it. In resolving taxpayer protests the ARB is here to determine the fair market value of your property as of January 1 and to hear other issues you may have protested.

Under the law, the ARB has these duties:

• Determine protests initiated by property owners;
• Determine challenges initiated by taxing units;
• Correct clerical errors in the appraisal records and the appraisal rolls;
• Act on motions to correct appraisal rolls under section 25.25;
• Determine whether an exemption or a partial exemption is improperly granted and whether land is improperly granted appraisal as provided by Subchapter C, D, or E, Chapter 23;
• After it has completed substantially all protests, the ARB approves the appraisal records.

Protests to the ARB must be written. The ARB will not accept protest verbally. The Appraisal District has forms for protesting, but an official form is not necessary. Any written notice of protest will be acceptable as long as it identifies the owner, the property that is the subject of the protest and indicates apparent dissatisfaction with an action or decision taken by the Appraisal District. Please identify the property in question (property address/account number), state the nature of the protest (i.e., market value) and it is helpful to attach any applicable documentation that you would like for us to review. A protest must be filed by May 15th, or no later than 30 days after the Appraisal District delivers a Notice of Appraised Value to you, whichever is later. It is very important to file the protest on time. If you mail your protest, please mail it to the address listed on your Notice of Appraised Value or it should be mailed to PO Box 1010, San Benito, TX 78586. It must also bear a post office cancellation mark by midnight on the deadline date. If you deliver your protest in person, you must have it in our office before the office closes on the deadline date. The office doors are locked promptly at 5:30 P.M. on Monday - Thursday & at 5:00 P.M. on Friday. If you fail to file a protest on time, your options are limited. Once the written protest is received, a hearing is scheduled by the ARB. The ARB will give you at least 15 days notice of the date, time and location of your hearing. The Appraisal District will also send you a copy of Taxpayers' Rights, Remedies & Responsibilities (a publication of the State Comptroller's Office), a copy of the ARB hearing procedures, and a statement that you have the right to inspect the information that the Appraisal District plans to introduce at your hearing. There may be a charge for some of this information.

Yes. Protests must be in writing and either mailed to our agency, hand delivered by the protest deadline date, faxed to (956) 399-6969 or emailed to protest@cameroncad.org. If mailed, the protest must be postmarked on or before the protest deadline date.

Taxpayer phone calls, walk-ins and formal ARB Hearings take priority during this time of year. Many times appraisers are unable to review documentation attached to a protest until a day or so before the ARB Hearing. However, if you attached documentation to your protest, then please call and ask to speak with an appraiser so they can pull your protest and review your documentation with you. If they are able to make an adjustment that you are in agreement with, there may be no need for your formal ARB Hearing.

No. If a taxpayer does not file a timely protest, neither the appraiser nor the ARB can make a value adjustment to your property. You should follow up on your issue(s) after August 1. If you believe there are good cause reasons (i.e., hospitalization) as to why you could not file a timely protest, then you should write the ARB, state the facts and document (provide medical receipts on hospitalization) your reasons. The ARB will make a determination and respond back to you in writing. Forgetting to file a protest or not knowing the protest deadline are not considered good cause reasons to grant you a late protest. If you believe there is a clerical error or substantial error associated with your property value, then you should speak to an appraiser who will clarify if there are any remedies available to correct the clerical error or substantial value error.

You may file a protest if any of the following is true about your property:

• Incorrect appraised (market) value and/or value is unequal compared with other properties
• Property should not be taxed in a taxing unit.
• Property is not located in this appraisal district or otherwise should not be included on the appraisal district’s record.
• Failure to send required notice.
• Exemption was denied, modified, or cancelled.
• Temporary disaster damage exemption was denied or modified.
• Ag-use, open-space or other special appraisal was denied, modified or cancelled.
• Change in use of land appraised as ag-use, open-space, or timber land.
• Incorrect appraised or market value of land under special appraisal for ag-use, open-space or other special appraisal.
• Owner's name is incorrect.
• Property description is incorrect.
• Incorrect damage assessment rating for a property qualified for a temporary disaster exemption.
• Circuit breaker limitation on appraised value for all other real property was denied, modified or cancelled

A person leasing tangible personal property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to protest before the Appraisal Review Board a determination of the appraised value of the property if the property owner does not file a protest relating to the property. A person bringing the protest is considered the owner of the property for purposes of the protest. The Appraisal Review Board shall deliver a copy of any notice relating to the protest and of the order determining the protest to the owner of the property and the person bringing the protest. The property owner shall timely send to the person leasing the property a copy of any notice of the property’s reappraisal received by the property owner. Failure of the owner to send a copy of the notice to the person leasing the property does not affect the time within which a person leasing the property may protest the appraised value.

The party initiating the protest must file a written notice of the protest with the Appraisal Review Board by the protest deadline. The property owner, not the lessee, must initiate any corrections to the appraisal roll.

No. We encourage all taxpayers to try to resolve their issues with an appraiser prior to their formal ARB Hearing.

Many times your protest can be resolved with a staff member of the Appraisal District in an informal manner without going to the ARB for a formal hearing. You should be prepared to present whatever documented evidence you have to convince the appraiser of your point of view. The Appraisal District has adopted a set of Standards of Documentation that details the type of data and information that you should present. You MUST file a protest to discuss your property value with an appraiser. The protest deadline is printed on the Notice of Appraised Value. If we are able to resolve your issue prior to the ARB Hearing, then there is no need for an ARB Hearing. However, if we are unable to resolve your issue(s), then an ARB Hearing is needed.

“Walk-in” Informal Hearings will begin April 14th and will end on May 16th. These are in person and on a “First Come” “First Serve” basis. “Requested” Informal Hearings will be done via telephone only. “Agents” may request Informal’s via video conferencing if preferred. Only one informal per account will be allowed. Don’t miss your opportunity to discuss your objections with the appraiser. After the informal, if you are still not satisfied, then you may proceed with your scheduled Formal Hearing appointment date.

No, not typically. In order for an appraiser to make an adjustment, he/she needs to follow the ARB’s Standards of Documentation (which is the same as adopted by the Appraisal District), which means he/she needs to support a value adjustment with documentation provided by the taxpayer.

If you are not able to resolve the protest informally with an appraiser, your protest will be heard by the Appraisal Review Board (ARB). The ARB is a group of citizens who are authorized to resolve disputes between Appraisal Districts and taxpayers.

A hearing before the ARB is conducted very much like a court case, although less formal. The ARB sets their own procedures with guidelines from the State Comptroller’s Office. Generally, ARB panels are three-member panels, but may be more. Typically, after formal introduction of the parties and the property involved, the ARB will hear evidence from the property owner and the Appraisal District and make a judgment based on the evidence presented. The entire hearing typically takes approximately 15 minutes and the property owner will know the ARB’s recommendation before they leave the hearing. After, a decision is made by the ARB panel and approved by a quorum of the entire Board.

The final determination by the full board will be sent by certified mail to the protesting property owner. A property owner may appeal the ARB decision through (1) district court, (2) under limited circumstances, by binding arbitration or (3) in Cameron County, to the State Office of Administrative Hearings (SOAH). See the Property Taxpayer Remedies pamphlet for more information and for time frames for filing.

You have three choices:

• You can appear in person.
• You can appoint someone else to appear for you.
• You can file an affidavit stating your facts and presentation by mail.

Having Someone Else Appear For You:

You can authorize someone else in writing to appear on your behalf. If the person is your spouse or a co-owner of the property, you do not need to do anything to authorize the person. To authorize a friend or a family member other than your spouse, you must provide a written authorization for the person representing you, signed by you, the property owner. If you authorize someone besides a family member or friend (i.e., a Real Estate Agent), you must obtain a copy of the Appointment of Agent For Single-Family Residential Property Tax Matters form from the Appraisal District and file it with our office. To authorize somebody who is paid for representing you, you must use a special Appointment of Agent form. This form is available from the Appraisal District. The person you select should be able to discuss the property from personal knowledge and should file the form as soon as possible. The person must bring the appropriate form to the Informal Review or the ARB hearing.

Affidavits:

The affidavit and supporting documents must be received by the ARB before the scheduled hearing date. Delivering them to our office in person is best. If you mail them, it is a good idea to send them return receipt requested. Be sure to mail them in plenty of time and be sure the address is correct. The affidavit must state that you swear or affirm that the information it contains is true. Be sure to clearly place in the affidavit or a cover letter, the property owner's name, address, account number, property description, and the date and time of the hearing.

For Residential and Commercial property, if you have protested your property, you will receive a Hearing Notification of the date, time and location of your hearing. You may go to the CAD Website, www.cameroncad.org, click on "Property Search" and enter the PID#, GEO ID#, address, or owner name and it will provide information and data on your property account. You may also visit the CAD offices and talk to a Residential or Commercial Appraiser who will supply information and data on your property for an appeal.

It is important to have copies of the evidence you will present in the hearing. All evidence will be scanned and retained in your permanent file. Please do not submit electronic devices as evidence such as: memory cards, floppy disks, digital or video cameras, etc.

TYPES OF EVIDENCE FOR REAL PROPERTY VALUE:

• Recent fee appraisal (no later than 180 days old). The appraisal must be submitted to Cameron Appraisal District 14 days before the ARB hearing to be admitted as evidence
• Closing statements or settlement statements (if sale occurred within 2 years)
• Sales of comparable properties
• Rental contract, if property is leased
• Photographs of subject property, printed copies only please. Original photos are scanned and retained as part of the permanent record.
• No memory cards, digital or video camera evidence. The room may not be equipped to present such evidence.
• If the property is up for sale, evidence of listing price and time on the market.
• Home insurance policy
• Evidence or reports of structural damage (IE cracked foundation, inadequate plumbing, etc.).

TYPES OF EVIDENCE FOR BUSINESS PERSONAL PROPERTY:

• Asset Financial Report
• Product Inventory Ledger
• Certified Public Accountant Reports on Inventory and Fixed Assets

The Appraisal Review Board must base its decision on tangible evidence (as described above), provided by both sides.
The ARB has no control over property taxes, quality of governmental services or appraisal district operations, these topics should not be included in your presentation.
The ARB is empowered to decide only on specific items, which you have protested.

You are entitled to one postponement of the hearing without showing a good cause if you have not designated an agent to represent you at the hearing. You are also entitled to postpone your hearing if you or your agent shows reasonable cause for the postponement. You must request this postponement to the appraisal review board before the date of the hearing.

If you no longer have an issue and want to withdraw your protest, please mail it to the address located at the bottom of your Appraisal Notice and provide:

• Your name
• Property address
• CAD account number
• Date of the scheduled hearing

If you do not appear in person and no evidence or documentation has been submitted, your protest will be dismissed.