ONLINE PROTEST

THE ONLINE PROTEST FUNCTION IS AVAILABLE AFTER PROPERTY APPRAISAL NOTICES ARE MAILED THROUGH THE PROTEST DEADLINE OF MAY 31, 2024.

A property owner can use this online form to file a protest with the Appraisal Review Board (ARB) pursuant to Tax Code Section 41.41.  Lessees contractually obligated to reimburse a property owner for property taxes may be entitled to protest as a lessee if all Tax Code requirements are met, including those in Tax Code Section 41.413.

If you choose to call the appraisal district and initiate an inquiry and/or send in your protest by mail, please understand we cannot also accept an online protest for the same property.  Property owners who have designated an agent to represent them may also not file an online protest.

If you believe you are eligible to file a protest online but are having difficulty doing so, please contact us here.

By clicking Proceed below, you certify your eligibility for online protest submission. Should the property being protested fail to meet these requirements, the Notice of Protest will be denied and you will be required to submit your Notice of Protest form via U.S. mail or in person at the RCAD office dropbox (505 Hutchings Avenue, Ballinger, Texas).

IMPORTANT INFORMATION ABOUT THE 2024 PROTEST SEASON

Appraisal district employees are holding informal hearings with property owners by phone or email.  Formal ARB hearings are being scheduled for in-person, tele/videoconference or written affidavit hearings as in previous years (click the links for specific hearing procedures).

The 2024 Hearing Procedures are available here.  Please note below answers to the most frequently asked questions.

Q: What are my taxes for this year?

Tax rates are not set until August/September, so your final tax amount is unknown until that time.  During this phase of the tax calendar, our office sends property owners or their authorized representatives notice of their proposed property values.  Property owners who do not agree their property is worth what we say it is may file a dispute with our office.

It is important to remember that the Appraisal District does not set tax rates, assess taxes, or collect taxes.  We exclusively deal with property values.

The amount you pay in taxes is determined by the tax rate, which is the number that says how much of your property’s worth is going to be collected for tax purposes.  Taxing entities – county, school districts, water districts, hospital districts, etc. – set the tax rates based on their budgets (which states how much money they expect to need to operate and cover their debt obligations).  Once the tax roll is certified after protests have been heard, our office reports to the taxing entities the amount of taxable revenue in their jurisdictions: the total amount of property value (including those from special valuations, such as agriculture) in their district less any exemptions.  The governing body for each taxing entity then calculates what percentage of the expected revenue they need to meet their operational budget.  That percentage eventually becomes the adopted tax rate which, when multiplied against your taxable property value, determines how much you will owe in taxes.

Q: How do I protest my taxes?

You can’t.

Property values may be protested with this office before the deadline, including issues related to inaccurate ownership or property addressing, denial of an exemption or agricultural valuation, and a number of other issues that negatively affect property owners.  Taxes – whether tax rates or the amount of taxes due each year – cannot be protested with the Appraisal District.

Property owners should use the Truth-in-Taxation website (runnelstaxes.org) to track when their taxing entities have proposed a rate for the year and when the hearing(s) is to adopt a final rate.  Before the rates are adopted, property owners have the opportunity to communicate their thoughts and opinions through the feedback form on the website, by email or mail, and even by showing up to taxing entities’ open public hearings.

After the rate is adopted, it is set for that tax year and can no longer be changed.  The amount you owe will be calculated off that number.

Q: Did COVID-19, inflation, or any other economic circumstance affect my market value this year?

A: The Texas Property Tax Code (TPTC) mandates property be appraised as of January 1 at market value.  The Texas governor and legislature already decided economic challenges do not fit the definition of “disaster” as described in TPTC Section 11.35, although they have attempted to provide tax relief by raising the homestead exemption amount and implementing a circuit breaker limitation among other legislative changes. We will continue to analyze property sales, material and labor costs, and other data local to our county while we build and update valuation schedules; appraisals for this year will reflect the results of those analyses.

Q: Why did my market value change?

A: The TPTC mandates specific procedures and processes that Appraisal Districts are required to use when appraising properties for ad valorem property tax purposes.  Properties must be appraised at market value as of January 1st.  Sale prices and material costs are evaluated every year, and values may go up or down accordingly.

Q: When is the protest deadline?

A: The TPTC sets the protest deadline as May 15 or 30 days after your notice is mailed.  Protest deadlines are listed in bold type at the top of your notice and above on this page.

Q: How have the per barrel prices today affected my oil, gas or mineral appraisal?

A: Oil and gas properties in Texas are appraised for ad valorem tax purposes by estimating future revenue.  The oil and gas prices are key factors in calculating revenue, but much like home and commercial property values, the actual average monthly oil and gas prices are evaluated based on what was paid last year.

Q: Why is my homestead savings decreasing year over year?

“Homestead savings” is the amount you “save” due to the cap placed on value increases to your residence homestead, not the amount exempted from taxation as a result of your homestead exemption.  The TPTC limits the amount your taxable value may increase from one year to the next at 10%, typically called a homestead cap.  The difference between a property’s appraised market value and its appraised taxable value is referred to as a cap loss.  That difference should shrink every year until you are taxed at the same appraised value as your market value.

For a more detailed explanation, check out this article published on our website a few years ago.

 


The Texas Property Tax Code does not allow Appraisal Districts to appraise property based on economic conditions, oil or gas prices, hail or fire damage, or other changes that have taken place after January 1st.  Nonetheless, we are committed to ensuring fairness and equality in property appraisals as of the January 1st appraisal date.  If you believe your property’s value does not reflect market value on January 1st, you may contact appraisers at our office for information review and settlement of your 2024 value or file a protest by mail or online.  Please be aware, you must provide your opinion of value and evidence to support it.