A property tax protest hearing is your opportunity to challenge the assessed value of your property before a local appraisal review board (ARB) or similar authority.
To succeed, you must present compelling evidence that justifies a reduction in your property’s assessed value.
The process involves submitting documentation, organizing your case, and sometimes appearing in person or submitting an affidavit if you cannot attend.
What Counts as Strong Property Tax Protest Hearing Evidence?
Types of Acceptable Evidence
To build a persuasive case, gather the following documentation:
- Recent Sales of Comparable Properties: Provide addresses, sales dates, prices, and details confirming the similarity to your property. The more similar the properties, the stronger your evidence.
- Signed Closing Statements: Include the closing statement from your own property sale if recent, along with sales contracts and deed filings when available.
- Photographs: Take clear photos of your property’s exterior and interior, highlighting any defects, damage, or unique features that impact value.
- Repair Estimates: Obtain written, signed estimates from contractors for any needed repairs. Attach photos to support your claims of physical, functional, or economic obsolescence.
- Appraisals: Submit professional appraisals conducted within the relevant tax year, especially if they differ from the county’s assessment.
- Evidence of Inequity: Compare your property’s assessed value with a reasonable number of similar properties in your area. Adjust for differences in size, condition, or location and document these adjustments.
- Tax Assessment Records: Highlight discrepancies or errors in your property’s official assessment.
- Affidavit of Evidence: If you cannot attend the hearing, submit a notarized affidavit with your evidence and arguments.
How to Organize and Submit Your Evidence
- Checklist: Prepare a checklist including all evidence types you plan to submit (see sample checklist below).
- Copies: Bring at least six copies of your evidence for a formal hearing, as appraisal district staff will not make copies for you.
- Labeling: Clearly label each piece of evidence with a description and page number for easy reference.
- Submission: Deliver your evidence and any required forms (such as an affidavit) to the ARB before your scheduled hearing.
Sample Property Tax Protest Hearing Evidence Packet
Below is a sample evidence packet outline to guide your submission:
Sample Evidence Checklist
| Evidence Type | Description | Attached (Yes/No) |
|---|---|---|
| Comparable Sales Report | 3 similar homes sold in last 12 months | Yes |
| Signed Closing Statement | Sale of subject property (if recent) | Yes |
| Property Photographs | Exterior and interior, highlighting issues | Yes |
| Repair Estimates | Two contractor quotes for roof and plumbing | Yes |
| Professional Appraisal | Independent appraisal dated within tax year | Yes |
| Assessment Records | Noted errors in square footage | Yes |
| Affidavit of Evidence | Sworn statement if not attending in person | Yes |
Sample Affidavit of Evidence (Excerpt)
“I, [Your Name], owner of [Property Address], submit the following evidence in support of my property tax protest:
- Comparable sales report showing lower values for similar properties.
- Photographs and repair estimates documenting significant roof and plumbing issues.
- A recent independent appraisal indicating a lower market value than assessed.
I respectfully request the ARB to consider this evidence and reduce my property’s assessed value accordingly.” (Affidavit must be signed and notarized if you do not attend in person).
Tips for a Successful Property Tax Protest Hearing
- Be Thorough: Include all relevant documentation and organize it logically.
- Be Clear: Label and describe each piece of evidence so the ARB can easily understand your argument.
- Be Timely: Submit your evidence and forms before the hearing deadline.
- Know Your Rights: You may represent yourself or appoint a representative, and you have the right to request evidence the appraisal district plans to use at least 14 days before the hearing.
- Avoid Common Mistakes: Don’t submit insufficient or disorganized evidence, and don’t miss deadlines.
Property Tax Protest Hearing Evidence Sample Letter
[Date]
Appraisal Review Board
[County/City Name]
[Address]Re: Property Tax Protest for [Property Address or Account Number]
Dear Members of the Appraisal Review Board,
I am submitting evidence to support my protest of the assessed value for the above property. Enclosed are the following documents:
- Comparable sales report
- Recent closing statement
- Photographs of property condition
- Repair estimates
- Independent appraisal
- Assessment record corrections
I respectfully request a review and adjustment of my property’s assessed value.
Sincerely,
[Your Name]
[Contact Information]
Conclusion: Presenting a well-organized property tax protest hearing evidence sample including comparable sales, repair estimates, photos, and a detailed affidavit dramatically improves your chances of a successful property tax appeal.
Ensure your evidence is clear, comprehensive, and submitted on time to maximize your opportunity for a fair property tax assessment with a strong property tax protest hearing evidence sample.