IMPORTANT INFORMATION

Filing Deadline – Prior the delinquency date of the tax year immediately following the protest year. o Typically, January 31st of the following year is the filing deadline. • 10% Penalty – If a late motion changes the appraisal roll, the property owner must pay each affected taxing unit a late correction penalty equal to 10 percent of the tax amount calculated on the corrected appraised value. • Tax Payment – If the Appraisal Review Board hearing is held after the delinquency date, generally after January 31 of the year immediately following the protest year, proof of taxes paid must be provided. • Over-Appraised – To qualify, the property must be Over-Appraised by 1/4 (Homestead) or 1/3 (Non-Homestead). o One-Fourth (1/4) Over-Appraised on Residence Homestead Properties – Comptroller Form: 50-869 If the change does not meet the threshold of 1/4, no change can be made. • To calculate the threshold, multiply the Market Value by 0.80 • For example, Market Value = $100,000; $100,000 X 0.80=$80,000 o One-Third (1/3) Over-Appraised on Non-Homestead Properties – Comptroller Form: 50-230 If the value change does not meet the threshold of 1/3, no value change can be made. • To calculate the threshold, multiply the Market Value by 0.75 • For example, Market Value = $100,000; $100,000 X 0.75=$75,000

Motion for Hearing to Correct One-Fourth Over-Appraisal Error of Residence Homestead

Motion for Hearing to Correct One-Third Over-Appraisal Error of Non-Residence Homestead Property

Property Owner’s Motion for Correction of Appraisal Roll

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