Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.
Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.
In Texas, property tax is primarily a local government revenue source used to fund services such as public education, law enforcement, fire protection, and infrastructure maintenance. Property taxes are assessed based on the appraised value of real property, which includes land and improvements (buildings, structures, etc.). The appraisal of property for tax purposes is conducted by county appraisal districts. Property owners in Texas have the right to protest their property's appraised value if they believe it is incorrect or unfairly assessed. This is typically done by filing a protest with the local county appraisal review board (ARB). The ARB will then schedule a hearing to give the property owner the opportunity to present evidence and argue their case. If the property owner is dissatisfied with the ARB's decision, they may appeal to the state district court. It's important to note that deadlines for filing a protest are strict, and property owners should act promptly if they wish to challenge their appraisal.
