You may soon receive an appraisal notice from Polk Central Appraisal District. The appraisal district will mail appraisal notices on April 21, 2021. Your city, county, school district and other local taxing units will use the appraisal district's value to set your 2021 property taxes.
Under Texas law, county appraisal districts are required to notify property owners about changes in their property value. The notice contains important information about the properties location, ownership and property tax exemptions that apply to the property. The notice will also include an estimate of the taxes by local taxing units if your value increase in the last year.
Property owners who disagree with the noticed value, exemptions, or any other action by the appraisal district have the right to appeal to the Polk Central Appraisal Review Board (ARB). The ARB is an independent panel of citizens responsible for hearing and settling property owner protests. The notice of appraised value includes instructions on how and when to file a protest, a protest form and the Comptroller's Property Taxpayer Remedies. The deadline for filing a protest with the ARB is May 15th or 30 days after your notice of appraisal value was delivered to you.
The Comptroller's publication, Property Taxpayer Remedies, explains in detail how to protest your property appraisal, what issues the ARB can consider, and what to expect during a protest hearing. The publication also discusses the options of taking your case to district court, the State Office of Administrative Hearings, or binding arbitration if you are dissatisfied with the outcome of your ARB hearing.
Property Taxpayer Remedies can be viewed through the attached links, or at the Polk Central Appraisal District office located at 114 Matthews street, Livingston, TX. The publication is also available on the Comptroller's Property Tax Division website.
(Both English and Spanish versions of the Property Taxpayer Remedies can be found on the polkcad.org website under Forms.)