- File a protest by May 31st for market value and unequal appraisal
- Obtain the Harris County Appraisal District evidence?two weeks before the hearing. This information is sometimes referred to as the House Bill 201 package or the 41.461 package. It typically contains evidence regarding the subject property, market value and unequal appraisal.
- Review evidence for both unequal appraisal and market value. Unequal appraisal is when your property is taxed/assessed at a higher rate than comparable properties. For a market value appeal, provided evidence that the appraisal district's value exceeds market value. This could include information such as an error in the size of your property and deferred maintenance at your property.
- Attend the informal and/or appraisal review board (ARB) hearing at the Harris County Appraisal District. In many cases, you can attend a hearing prior to the scheduled date. HCAD prefers to have hearings prior to rather than after the scheduled hearing date.
- Repeat these steps annually.
- The prior years value set an "anchor value" for the current year's property tax protest. If your value was $200,000 last year and the current year's proposed value is $220,000, there is a tendency to set the value at or slightly above last year's value. In the case, a typical result might be $200,000 to $210,000. However, if they had appealed at the Harris County Appraisal District the prior year and reduced the value to $185,000, a typical settlement might be $185,000 - $195,000. Property tax appeals at Harris County Appraisal District are an iterative process.
- Most appeals at Harris County Appraisal District are successful. About 75-80% of the property tax appeals conducted by O'Connor & Associates at Harris County Appraisal District result in lower property taxes.