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
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.
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.
CDU TABLE
DWELLING DEPRECIATION:
Rate the dwelling in terms of its overall condition, desirability, and usefulness. Select the proper percent good relative to its actual age.
Basic Percent Good Table
Rating Guide
Excellent
Building is in perfect condition; very attractive and highly desirable.
Very Good
Slight evidence of deterioration; still attractive and quite desirable.
Good
Minor deterioration visible; slightly less attractive and desirable, but useful.
Average
Normal wear and tear is apparent; average attractiveness and desirability.
Fair
Marked depreciation – but quite unusable; rather unattractive and undesirable.
Poor
Definite deterioration is obvious; definitely undesirable, and barely usable.
Very Poor
Condition approaches unsoundness; extremely undesirable and barely usable.
Unsound
Building is definitely unsound and practically unfit for use.
Grade Factors
Main Dwelling
Grade
Factor
X+
3.10
X+
2.50
X-
2.10
A+
1.67
A
1.55
A-
1.45
B+
1.35
B+
1.26
B-
1.17
C+
1.08
C+
1.00
C-
0.92
D+
0.85
D+
0.78
D-
0.70
E+
0.60
E+
0.50
E-
0.40
CDU RATING OF DWELLING
Actual Age
EX
VG
G
AV
F
P
VP
UN
00 to 02
1
1
0.99
0.98
0.93
0.83
0.73
0.53
03 to 04
0.99
0.99
0.98
0.96
0.91
0.81
0.71
0.51
05 to 06
0.98
0.98
0.97
0.94
0.89
0.79
0.69
0.49
07 to 08
0.97
0.97
0.96
0.92
0.87
0.77
0.67
0.47
09 to 10
0.96
0.96
0.95
0.9
0.85
0.75
0.65
0.45
11 to 12
0.95
0.95
0.93
0.88
0.83
0.73
0.63
0.43
13 to 14
0.94
0.94
0.91
0.86
0.81
0.71
0.61
0.41
15 to 16
0.93
0.93
0.89
0.84
0.79
0.69
0.59
0.39
17 to 18
0.92
0.92
0.87
0.82
0.77
0.67
0.57
0.37
19 to 20
0.91
0.9
0.85
0.8
0.75
0.65
0.55
0.35
21 to 22
0.9
0.88
0.83
0.78
0.73
0.63
0.53
0.33
23 to 24
0.89
0.86
0.81
0.76
0.71
0.61
0.51
0.31
25 to 26
0.88
0.84
0.79
0.74
0.69
0.59
0.49
0.29
27 to 28
0.87
0.82
0.77
0.72
0.67
0.57
0.47
0.27
29 to 30
0.85
0.8
0.75
0.7
0.65
0.55
0.45
0.25
31 to 32
0.83
0.78
0.73
0.68
0.63
0.53
0.43
0.23
33 to 34
0.81
0.76
0.71
0.66
0.61
0.51
0.41
0.21
35 to 36
0.79
0.74
0.69
0.64
0.59
0.49
0.39
0.19
37 to 38
0.77
0.72
0.67
0.62
0.57
0.47
0.37
0.17
39 to 40
0.75
0.7
0.65
0.6
0.55
0.45
0.35
0.15
41 to 42
0.73
0.68
0.63
0.58
0.53
0.43
0.33
0.13
43 to 44
0.71
0.66
0.61
0.56
0.51
0.41
0.31
0.11
45 to 46
0.69
0.64
0.59
0.54
0.49
0.39
0.29
0.09
47 to 48
0.67
0.62
0.57
0.52
0.47
0.37
0.27
0.07
49 to …..
0.65
0.6
0.55
0.5
0.45
0.35
0.25
0.05
Decision Codes
02 Change of value/subject not typical of neighborhood.
17 Change value/parcel tieback.
03 Change value/cracked slab
18 Other: (Example) termite damaged repair bid.
04 Change value/recent sale of subject.
19 Change value for appraisal error.
05 Change value with comparable sales.
20 Change value for clerical error.
06 Change value/square feet living area adjustment.
21 Change value for property owner documentation.
07 Change value/condition, desirability, usefulness or location.
23 Delete: No assets on January 1.
08 Change in characteristics.
29 Ag productivity value granted.
09 Change value/cost more appropriate.
31 Timber value granted.
10 Change value/grade adjusted.
35 Public access airport value granted.
11 Change value/land size adjusted.
37 Non-profit homeowner association nominal value granted.
12 Change value/land adjusted.
55 Change to market value as determined by ARB.
13 Change value/other buildings & yard adjusted.
56 Change value/encumbrance or restriction to land.
14 Change value/relocation improvements.
57 Change value/location adjusted.
15 Change value/income more appropriate.
58 Change value/land-locked.
16 Change value/income & expense adjusted.
59 Change value/flood plain.
74 Substantial error hearing.
98 Value change is warranted.
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.
