Property Tax Protest and Appeal Procedures Property owners have the right to protest actions concerning their eviderce, fcts and agutent. You must indicate your request for a propeny tax appraisals. You may fellow these appeal procedures elephone conference call hearing on your wrinen notice of protest if you have a concerm obout: filed with the ARB not later dhan the 10h day before the bearing date und provide yeur evidence and writen affidavit before the ARB hear- ing begins. You may une Comptroler Ferm S0-283, Property Orn the appraised (market) value of your property, de unoqual value of your propaty comparod with oher properties erAid of Evndence lo the Appraisal Revieev Boand, to submit the inclusion of your property on the appraisal records * any esemptions that may apply to you, the qualification for an agriculural er timber appraisal, the taxing units taxing your propety the property owmership: the change of use of land roceiving special appraisal falure of the chief appraiser or appraisal review board (ARB) presented tO send a required nocice, or * any action taken by the chief appraiser, county appraisal dis h certain protests, the chief appaiser has the burden of proving uriet (CAD)er ARB that applies to and adversely afflecta yeu he property's value by clar and conviacing evidence. You sould evidence for your elephene conference call hearing or for hearing by allidavit You and the CAD represertative have the eppotanity to present evi- dance about your case. In most cases, the CAD has the burden of e ablihing te propeny's value by a prpondoance of the evidanoe review ARB hearing procedures to leam more about evidence and related moters. Infermal Review (reert deseription of CAD) inormal reiev proces, f ary, ikan give name and telephone mber ef peraon kpayer ahonld coniact) You should not try to contact ARB mombers outside of the hearing ARB members are required o sign an alfidavit saying tat they have not talked about your case before the ARB hears ik mal reviow, please contact the Glasscock County Appraisal District at 432054-2580. For an Review by the Distrikt Court, an Arbitrator or SOAH Aller it decides your case, the ARB must send you a copy el is order by cenified mail Ifyou are not satisfied with the ARB's dect- sion, you have the right o appeal to disaict court. As an alternative lo district court, you may appeal through binding arbitration or the Suane Office of Administrative Hearings (SOAH) if you meet the Review by the ARB tfyou canno rosclve you protlem informaly widh the CAD, you file a notice of protest roquesting o have your case heard by the ARB. The ARB is an independent board of citizens that hears and de qualilying crieria termines protesis regarding property appraisals or other concerms listed ebove It has the power to order the CAD lo make the neces sary changes based en evidence heard during the ARB hearing Ifyou choose to go to distrid court, you must start dhe process by Aling a petiion wih dhe disrict court wihin 60 daysef the date you recive the ARB's erder. If you chose to appeal through binding If yeu file a wrinen roquest for an ARB hearing (notice ef protest) ubiration, you must fle a request for binding arbiration with the before the deadline, the ARB will set your cAse for a haring and CADnet later than the 60h day aler you receive notice of the ARB send you wrinen nodice of the time, date and place of the hearing If da. If you chase lo appeal o the SOAH, you must file an appeal necessary, you may roqquest a hearing in the cvening er on a Saturday. with the CAD not loser than tke 30th day afler you recive notice You may use Comperoller Fom 50-132, Preperty Approial - Norkee of tht ARD's onder. Appesis o district court, binding arbiration or SOAH al require payment of cerain fees or deposita. f Prowest, to file your writen request for an ARB hearing Prior o your hearing, you may raquest a copy of the evidence the Ts Payment CAD plans to inuroduce xthe hearing to esablish any mater at issue Belore a hearing on a protest or immodianly aler de hearing begins, you er your agoni and the CAD tre roquired so provide cach other with a copy of any materials (evidence)intended to be offered or sub mitted to the ARBat the hearing Evidene may be submitod for any Mare laformation hearing type eiher in paper er on a small portable electronic device (such as a CD, USB fash drive or thumb drive) which will be kept by the ARB. Do NOT bring evidence on a smart phone. The ARD's hearing procedures regarding all the mquirements to properly submik evidence on a small porsble electronic device must be reviewed You must pay the amount of taves due on the pertion of the lax- able value not in dispune, the amount of taves due on the property under the order from which the appoal is taken or the amount of aes due in the previous year. You can get more information by contucting your CADat (nsert CAD name, oddres, aelephone namberj. Glasscock County Appraisal District PO Box 155 or 124 N. Main Street Garden City. TX 79739 To the pratest exient practicatle, the hearing will be infomal. You or your designutod agersi may appear in person, by telephone con You can get Comptroller forms and additional information on how ference call er by submision of a writen alfdavit to present your o prepare a prosest fom he Compoller's wuebsihe at comptler Deadline for Filing Protests with the ARB* proiest you filed), the dcadline is not later than the 30h day afler Usual Deadliae Not later than May 15 (or within 30 days aler a notice of ap the notice of the change was delivered to you praised value was mailed to you, whichover is later). (Tou may inseri dvadlin for proteats concerning onited property doing so wold aveid kaspayer confarlon) Late protests are allowed for good cause if you miss the usual doad line. The ARB decides whether you have good cause. Late protests are not allowed afler the ARB approves the apprnisal records for the yeur. Speclal Deadlines Ifyou believe the CADer ARB hould have sent you a notice and For change of use (the CAD infermed you that you are losing did not, you may file a protest unail the day before taxes become agricultural appraisal because you changed the use of your land). delinguent (usually Feb. I)er no later than the 125th day after the the deadline is not later than the 30h day after de notice of the date you claim you received a tux bill from one er more of the axing units that tax your property. The ARB docides whether it will hear your case based on evidence about whether a required deternination was delivered to you For ARB changes (the ARB has informed you of a change that increases your tax liability and the change did not result from a * The deadline is postponed to the next busines day if it falls on a weekend er legal, state o netice was mailed to you national heliday. Property Tax Protest and Appeal Procedures Property owners have the right to protest actions concerning their eviderce, fcts and agutent. You must indicate your request for a propeny tax appraisals. You may fellow these appeal procedures elephone conference call hearing on your wrinen notice of protest if you have a concerm obout: filed with the ARB not later dhan the 10h day before the bearing date und provide yeur evidence and writen affidavit before the ARB hear- ing begins. You may une Comptroler Ferm S0-283, Property Orn the appraised (market) value of your property, de unoqual value of your propaty comparod with oher properties erAid of Evndence lo the Appraisal Revieev Boand, to submit the inclusion of your property on the appraisal records * any esemptions that may apply to you, the qualification for an agriculural er timber appraisal, the taxing units taxing your propety the property owmership: the change of use of land roceiving special appraisal falure of the chief appraiser or appraisal review board (ARB) presented tO send a required nocice, or * any action taken by the chief appraiser, county appraisal dis h certain protests, the chief appaiser has the burden of proving uriet (CAD)er ARB that applies to and adversely afflecta yeu he property's value by clar and conviacing evidence. You sould evidence for your elephene conference call hearing or for hearing by allidavit You and the CAD represertative have the eppotanity to present evi- dance about your case. In most cases, the CAD has the burden of e ablihing te propeny's value by a prpondoance of the evidanoe review ARB hearing procedures to leam more about evidence and related moters. Infermal Review (reert deseription of CAD) inormal reiev proces, f ary, ikan give name and telephone mber ef peraon kpayer ahonld coniact) You should not try to contact ARB mombers outside of the hearing ARB members are required o sign an alfidavit saying tat they have not talked about your case before the ARB hears ik mal reviow, please contact the Glasscock County Appraisal District at 432054-2580. For an Review by the Distrikt Court, an Arbitrator or SOAH Aller it decides your case, the ARB must send you a copy el is order by cenified mail Ifyou are not satisfied with the ARB's dect- sion, you have the right o appeal to disaict court. As an alternative lo district court, you may appeal through binding arbitration or the Suane Office of Administrative Hearings (SOAH) if you meet the Review by the ARB tfyou canno rosclve you protlem informaly widh the CAD, you file a notice of protest roquesting o have your case heard by the ARB. The ARB is an independent board of citizens that hears and de qualilying crieria termines protesis regarding property appraisals or other concerms listed ebove It has the power to order the CAD lo make the neces sary changes based en evidence heard during the ARB hearing Ifyou choose to go to distrid court, you must start dhe process by Aling a petiion wih dhe disrict court wihin 60 daysef the date you recive the ARB's erder. If you chose to appeal through binding If yeu file a wrinen roquest for an ARB hearing (notice ef protest) ubiration, you must fle a request for binding arbiration with the before the deadline, the ARB will set your cAse for a haring and CADnet later than the 60h day aler you receive notice of the ARB send you wrinen nodice of the time, date and place of the hearing If da. If you chase lo appeal o the SOAH, you must file an appeal necessary, you may roqquest a hearing in the cvening er on a Saturday. with the CAD not loser than tke 30th day afler you recive notice You may use Comperoller Fom 50-132, Preperty Approial - Norkee of tht ARD's onder. Appesis o district court, binding arbiration or SOAH al require payment of cerain fees or deposita. f Prowest, to file your writen request for an ARB hearing Prior o your hearing, you may raquest a copy of the evidence the Ts Payment CAD plans to inuroduce xthe hearing to esablish any mater at issue Belore a hearing on a protest or immodianly aler de hearing begins, you er your agoni and the CAD tre roquired so provide cach other with a copy of any materials (evidence)intended to be offered or sub mitted to the ARBat the hearing Evidene may be submitod for any Mare laformation hearing type eiher in paper er on a small portable electronic device (such as a CD, USB fash drive or thumb drive) which will be kept by the ARB. Do NOT bring evidence on a smart phone. The ARD's hearing procedures regarding all the mquirements to properly submik evidence on a small porsble electronic device must be reviewed You must pay the amount of taves due on the pertion of the lax- able value not in dispune, the amount of taves due on the property under the order from which the appoal is taken or the amount of aes due in the previous year. You can get more information by contucting your CADat (nsert CAD name, oddres, aelephone namberj. Glasscock County Appraisal District PO Box 155 or 124 N. Main Street Garden City. TX 79739 To the pratest exient practicatle, the hearing will be infomal. You or your designutod agersi may appear in person, by telephone con You can get Comptroller forms and additional information on how ference call er by submision of a writen alfdavit to present your o prepare a prosest fom he Compoller's wuebsihe at comptler Deadline for Filing Protests with the ARB* proiest you filed), the dcadline is not later than the 30h day afler Usual Deadliae Not later than May 15 (or within 30 days aler a notice of ap the notice of the change was delivered to you praised value was mailed to you, whichover is later). (Tou may inseri dvadlin for proteats concerning onited property doing so wold aveid kaspayer confarlon) Late protests are allowed for good cause if you miss the usual doad line. The ARB decides whether you have good cause. Late protests are not allowed afler the ARB approves the apprnisal records for the yeur. Speclal Deadlines Ifyou believe the CADer ARB hould have sent you a notice and For change of use (the CAD infermed you that you are losing did not, you may file a protest unail the day before taxes become agricultural appraisal because you changed the use of your land). delinguent (usually Feb. I)er no later than the 125th day after the the deadline is not later than the 30h day after de notice of the date you claim you received a tux bill from one er more of the axing units that tax your property. The ARB docides whether it will hear your case based on evidence about whether a required deternination was delivered to you For ARB changes (the ARB has informed you of a change that increases your tax liability and the change did not result from a * The deadline is postponed to the next busines day if it falls on a weekend er legal, state o netice was mailed to you national heliday.