GENERAL INSTRUCTIONS FOR FILING A PAYMENT UNDER PROTEST

(Excluding Illegal Levy)

1. If the property value was not previously appealed through the Appraiser’s Notice of Value process, a Payment Under Protest may be filed at the time taxes are paid. Only one protest form may be submitted per tax year.

2. Payment Under Protest forms must be submitted no later than December 20th, unless taxes are paid by a mortgage company. If taxes are paid by a mortgage company, Payment Under Protest forms must be submitted no later than January 31st.

3. The County Appraisers office will mail you a confirmation letter once your appeal is scheduled with their office.

4. When you receive notification of the results of the informal hearing, if you disagree with those results, you have 30 days from the mailing date of that notification within which to file an appeal with the Small Claims Division or the Regular Division of the State Board of Tax Appeals. The county will include a form and filing instructions for filing to the State Board of Tax Appeals with your notification of hearing results.