December 09, 2022

Texas Property Tax Protest Form 50-132: Reasons to protest

Section 3 of the property tax protest form 50-132 deals with the reasons you are protesting on. You can file your protest based on one or more of the below reasons:

  • Incorrect appraised (market) value.
  • Value is unequal compared with other properties.
  • Property should not be taxed in a jurisdiction.
  • 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.
  • An exemption was denied, modified or cancelled.
  • 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 timberland.
  • 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.
  • Other reasons

Most commonly, homeowners protest their appraised market value and also protest on unequal appraisal (equity). Be sure to select all the reasons that apply. You can't bring in more reasons at the ARB, but can drop reasons already selected, if you don't like to pursue them.

To preserve your right to present each reason for your protest to the ARB according to law, be sure to select all boxes that apply. For example, if you select the first box indicating an incorrect appraised (market) value for your property, you are representing that the value is incorrect— usually that the value should be lowered. If you also want to protest that your property is not appraised at the same level as a representative sample of comparable properties appropriately adjusted for condition, size, location and other factors i.e., equity comps, you must also select the box indicating the value is unequal compared with other properties. Your property may be appraised at its market value, but be unequally appraised. Failure to select the box that corresponds to each reason for your protest may result in your inability to protest an issue that you want to pursue.

Texas property tax: Reasons for Protest

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