The law gives property owners the right to protest actions concerning their property tax appraisals. You may follow these appeal procedures if you have a concern about: • the market or special appraised value placed on your property • the unequal appraisal of your property • the inclusion of your property on the appraisal roll • any exemptions that may apply to you • the qualification for an agricultural or timber appraisal • the taxable status of your property • the local governments which should be taxing your property • the ownership of property • the change of use of land receiving special appraisal • any action taken by the chief appraiser, appraisal district or appraisal review board that applies to and adversely affected you.
Informal Review
Taxpayers can meet with an appraiser to discuss their values in an informal interview. Please call the appraisal office at 806-385-6474 for an appointment.
Review by the Appraisal Review Board
If you can't resolve your problem informally with the county appraisal district (CAD) staff, you may have your case heard by the appraisal review board (ARB).
The ARB is an independent board of citizens that reviews problems with appraisals or other concerns listed above. It has the power to order the CAD to make the necessary changes to solve problems. If you file a written request for an ARB hearing (called a notice of protest) before the deadline, the ARB will set your case for a hearing. You'll receive written notice of the time, date and place on the hearing. If necessary, you may request a hearing in the evening, Saturday or Sunday. Prior to your hearing, you may ask to review the evidence the CAD will use to uphold their determination. The CAD may ask you for a copy of the evidence you plan to present. The hearing will be informal. You or a designated agent may appear in person to present evidence or you may send notarized evidence of the ARB to review at your hearing. The CAD representative will present evidence about your case. You may cross-examine the CAD representative. The ARB will make its decision based on the evidence presented. The CAD has the burden of establishing the property's value by a preponderance of the evidence presented. You can get a copy of a protest form from the appraisal district office at 1500 E. Delano Ave., Littlefield, Texas.
Note: You shouldn't try to contact ARB members outside of the hearing. The law requires ARB members to sign an affidavit saying that they haven't talked about your case before the ARB hears it.
Review by the District Court
After it decides your case, the ARB must send you a copy of its order by certified mail. If you're not satisfied with the decision, you have the right to appeal to district court. If you choose to go to court, you must start the process by filing a petition within 60 days of the date you receive the ARB's order.
Tax Payment
If you appeal and your case is pending, you must pay the lesser of the amount of taxes due on the portion of the taxable value not in dispute or the amount of taxes due on the property under the order from which the appeal is taken.
More Information
You can get more information by contacting your appraisal district at Lamb County Appraisal District, 1500 E. Delano Ave., Littlefield, Tx 79339, 806-3856474. You can also get a pamphlet describing how to prepare a protest from the appraisal district or from the State Comptroller's Property Tax Division at P.O. Box 13528, Austin, Texas 78711-3528.