Taxpayers for Equal Appraisal Access Information!
Taxation must be equal and uniform!
All property must be valued and taxed equally and uniformly.

Taxpayers for equal appraisal!
-TEA-

Email us:  coachdanhart@msn.com

Taxpayers for Equal Appraisal is a nonprofit organization which is here to help you learn more about how to protest your property taxes effectively.

 

How to Protest to the ARB - Part 1

How to Protest to the ARB - Part 2

Important information translated into Spanish - click here.

How to Protest to the ARB (Appraisal Review Board). What is a "Tax Agent". A Tax Agent is a person engaged by a property owner to represent the property owner at a protestation of property taxes. The tax agent usually receives as compensation a percentage of the money saved by having the property taxes reduced on the particular parcel of property. But….. Many of the most successful Tax Agents who lower property taxes are former Appraisal District employees or former Appraisal Review Board Members. All of these agents are indoctrinated, trained and become "Tax you University" alumni at the taxpayer's expense with all of the alumni association benefits. Top Appraisal District staff members explain away the high success rates of certain Tax Agents as due to the insider understanding of how the computer assisted mass appraisal system (CAMA) is programmed. Both the "big dollar" Tax Agents and average income Tax Agents know they must be well-informed users of the Appraisal District's computer programs and manuals. Two of the most important keys to successful protesting for property owners (or owner's representatives) is knowing how to locate the Appraisal District's errors in the individual characteristics of a subject property, and discovering the appraisal district's errors in the supposedly matched characteristics of the district's picked comps (comparable properties).   Are you being forced every year by the County Appraisal District to repurchase your used car (home) or your late model automobile (new or remodeled home) at a price the District picks as your yearly bill of sale? Questions 1, 2, and 3: When your brand new automobile (your property) rolled off the assembly line, countless of it's "twins" also rolled off. The County "monopoly" [ARB juror or the appraiser] (the late model car dealership) should first be asked if they have ever heard of or seen a "lemon" that rolled off of the assembly line? The second question for the County appraisers (salespersons) is if they have ever driven, serviced, or repaired my car (my property); further, do they have any personal knowledge of the condition of my engine or transmission (the property,); and, finally, do they know how many pot holes my car has hit? The third question for the County appraisers (salespersons) after this "vested interest" County appraiser (salesperson) selectively picks 2 or 3 of the "twins" that rolled off the assembly line with your auto amongst them is a repeat of the same questions that will be asked in the second question about your car in regard to comps. (This means that during your protest, the comparables used may or may not be similar to your property). The "vested interest" County appraiser (salesperson) 99.44% of the time will state the true facts which are that the District does not have any personal knowledge of the individual characteristics of your car (property) or it's "twins" as called for in Section. 23.01 of the Texas Property Tax Code ^^top of page The ARB also chimes in that they, by law, cannot have any knowledge! Next, the "vested interest" County appraiser (salesperson) proudly proclaims, and, at the same time, the ARB has been trained to respond to the following: The three special "twins" the appraisal district selectively picked for your comps and your own auto (property ) each have one steering wheel, 4 tires, 1 engine, transmission, front bumper and a back bumper. Pay a visit to the Harris County Appraisal District's Office Knowledge is power and the Appraisal District's Internet information on its Web site is just your starting point. Knowledge is also money in your pocket; therefore it would be a good idea to visit the Appraisal District's Information and Assistance Office. There, the staff's job is to help taxpayers, so you may ask them to show you the whole system so that you can use it for your tax reduction benefit just like they use it for their own interests. Home owners will find a good starting point at the Harris County Appraisal District's Information and Assistance Office, in the Computer Cost Approach Computations for their home. This can be found on the CAMA (computer assisted mass appraisal) F10 screen. We provide an example of a property's F10 screen which will show the many ways a punch of a key can adjust your pocket book. Click here now. ^^top of page The Rating System at HCAD Please note in the property description section Grade: AO CDU: G and then review the following CDU Table and Grade Factor Chart to see how your tax bill can be computer adjusted up or down. Taxpayers for Equal Appraisal has copied this CDU TABLE from the Appraisal Districts office for you to carefully study. Click here to go to Part 2 to view the CDU Table..... The cost approach computations section picks up the House Base cost and other exterior features from one of the nationally used books for appraisal districts throughout the country. The base cost, $165,650, is multiplied by a key punch Grade Factor of 155% and that result $256,757.50 is multiplied by another key punch Cost and Design Factor of 155% to boost the base house to $397,974.12 rounded to $397,970. Please note the local Economic Factor is blank in this example but it could be used to boost the house higher. Taxpayers should be sure the correct age of their home is used in the percent good factor (CDU Table).   However, even if age is correct the 8 different rating guides of the CDU Table just in the first age group allow value ranges from 100% to 53% so be sure your home's rating is correct. Then other buildings and yard improvements are key punched additions. The land computer value which comes from another District Land Value Appraisal Manual and it's computer key punch program is added on to produce a property cost of $683,420   However, as you notice the final value can be adjusted even more by the Market Factor percentage if the District wishes to do so. When the people and computers who pick your taxable value have no personal knowledge of the actual characteristics that determine your taxes, taxpayers can see the importance of protesting. ^^top of page Texas has special uniform state-wide Appraisal Manuals for Timberland, Agricultural Land, Oil and Gas Income plus other special types of Property Manuals but residential appraisal appears to be handled differently in different Counties. The Robinhood School funding scheme for homes should at least have a uniform State Manual also. Property owners should review copies of manuals that cover the owners type of property. Under open records Harris County Appraisal District will provide it's Field Operations Division Residential Listing Manual, Residential Appraisal Manual and Harris County Appraisal District's (HCAD's) Commercial Income Valuation Manual.   All manuals that deal with property you own will be very helpful in making the systems work for your interests. Informed protesting taxpayers will find that many times a real estate firm's listing of all sales will uncover better comps for their property that have been overlooked by the appraisal district.   Written foundation repair bids and any other unusual expense documents related to natural disasters such as floods, storms or environmental pollution will be a credit to your case with the ARB We provide the decision Code Chart as a check list of the reasons the ARB lowers appraisal values and the check list may help you to better understand all the tax saving property conditions.  Click here now.   VHS Video evidence or 8MM Camcorders and pictures are worth 1,000's of words. Have HCAD mail you a copy or pick up one of HCAD'S booklets " PROTESTING UNEQUAL APPRAISAL " which can save large amounts of tax dollars for you ! Many times, all homeowners in a school district can use HCAD'S own ratio number without doing any work themselves and get a good amount of tax savings . Example : All homeowners in SPRING BRANCH SCHOOL DISTRICT in 2001 have an unequal appraisal ratio of .96 which means if they protest unequal appraisal the final market value will then be at least reduced by 4 %. Assume the tax rate is $3.00 per $100 of value . Therefore every $10,000 of appraised value reduction will save $300.00 in taxes.  Informed taxpayers who want to save money will check their School District's ratio and if it is below 1.00 they will protest unequal appraisal to save tax dollars. The Chief Appraiser must deliver certain materials and information to a property owner at least 14 days before a protest hearing, as set out below: 1. A copy of the Comptroller's Publication, Taxpayer's Rights, Remedies and Responsibilities. 2. A copy of the ARB hearing procedures. 3. Notify the property owner that the owner has a right to inspect and copy the data, schedules, formulas, and any other material the chief appraiser plans to introduce at the hearing. Notifying the owner of his right to everything the district can present at the protest hearing and the owner actually getting all of the district evidence 14 days in advance are two different situations. The owner must file a written request for all of the districts evidence and this is best done when an owner files the protest notice. Some owners have asked why does not the district protest form have a box to check for all the evidence? The name "House Bill 201 Evidence" tells the appraisal district you want your rights! Failure to comply with the 14 day delivery requires the ARB to postpone the hearing if the owner asks for more time to prepare for the hearing. Appraisal District operations are imbedded and covered over with layers and layers of codes and abbreviations. Each Appraisal District may have it's own forms and codes. In Harris County the property owner will be wise to get Code and Abbreviations Explanation Booklets for all evidence. Some examples in Harris County are 1. Property Record Document 2. Residential market-adjusted cost comparable analysis. 3. Sales report reference sheet 4. Protesting Unequal Appraisal and any other booklets that deal with your type of property. You will never know if your appraisal is correct and equal if you do not protest. Many or most taxpayers believe the appraisal bureaucracy is almost unaccountable but as each property owner makes an informed protest, it means that to some degree the appraisal district bureaucracy is made accountable. It is up to you, the taxpayer, to take action.

 

Knowledge is power. Protest your taxes. Be courageous.

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