InformalReviewTaxpayers are encouraged to file a written protest with the Bandera Central Appraisal District by mail, office dropbox (available from 8:00am-5:00pm, Monday-Friday), if you feel your property value is in excess of market value or one of the other issues listed above is a concern to you.You may also file online by going to the Bandera Central Appraisal website at www.bancad.org.Because of the covid-19 epidemic, and the health and safety concerns of our county residents, we are not having in-person informal protest.At the present time, we will have an appraiser contact you by phone or email to discuss your property after your protest is received. You are encouraged to upload evidence of your opinion of value to our website dropbox folder. Your evidence will be processed with your appeal so that the appraiser will have access when he calls you.The appraiser will discuss the property and may recommendanadjustment.Ifyou are satisfied with the adjustment, complete and return the sent agreement offer, and you do not have to appear beforetheARB. ReviewbytheAppraisal Review BoardIf you can’t resolve your problem informally with the central appraisal district (CAD)appraisers, youmayhave yourcaseheardbytheappraisal reviewboard(ARB).TheARBisanindependentboardofcitizensthat reviews problemswithappraisalsorotherconcernslistedabove. Ithas thepowerto ordertheCADto makethenecessarychangesto solve problems. Ifyoufile awrittenrequestforanARBhearing(calleda noticeofprotest)beforethedeadline,theARBwillsetyourcasefor ahearing. You’ll receivewrittennoticeofthetime,dateandplaceof thehearing. Ifnecessary,youmayrequestahearingintheevening, SaturdayorSunday. Priortoyourhearing,youmayasktoreview the evidencetheCADwillusetoupholdtheirdetermination.TheCADmay askyouforcopyoftheevidenceyouplantopresent as well. Thehearingwill be as conducted with formal procedures (as the current situations allow).Because of the Covid-19 pandemic, the hearing may have to be held using a method other than in person. You will be notified of the method and given instructions when your scheduled hearing information is mailed to you. Youoradesignatedagentmayappearas instructed by hearing methodtopresent evidenceoryoumaysendnotarizedevidencefortheARBtoreview atyourhearing. TheCADrepresentativewillpresentevidenceabout yourcase. Youmaycross-examinetheCADrepresentative. The ARB willmake itsdecisionbasedontheevidence presented. TheCADhas theburdenofestablishingtheproperty’s valuebyapreponderanceof theevidencepresentedYoucangetacopyofaprotestformfromour appraisaldistrictoffice.NOTE: Youshouldn’ttrytocontact ARB membersoutsideofthehearings. ThelawrequiresARBmembersto signanaffidavit sayingthattheyhaven’t talkedaboutyourcasebefore theARBhearsit. Further information on how to present your Case at an ARB Hearing can be found on the StateComptrollerProperty Tax website: https://comptroller.texas.gov/taxes/property-tax/video/homeowner-protest/presentation_html5.html ReviewbytheDistrict CourtorArbitrationAfter the ARB decidesyourcase,they mustsendyouacopyofitsorder bycertifiedmail.Ifyou arenotsatisfiedwiththedecision,youhave therighttoappealtodistrictcourt.Ifyouchoosetogotocourt,you muststarttheprocessbyfiling apetitionwithin45daysofthedateyou receivetheARB’sorder.Asanalternativeandwithinthesametime-period,youmayfile arequestforbindingarbitrationwiththeappraisal districtincertaincases. TaxPaymentIf you appeal and your case is pending, you must pay the lesser of the amountoftaxesdueontheportionofthetaxablevaluenotindispute or the amount of taxes due on the property under the order from which theappealistaken. MoreInformationYoucangetmoreinformationbycontacting Bandera CAD at (830) 796-3039. You canalsogetapamphletdescribinghowtoprepareaprotest fromtheappraisaldistrictorfromtheStateComptrollerProperty Tax Division at (800) 252-9121. Electronic FilingYou Taxpayers may file their protest electronically.If you wish to file your protest electronically, please contact the CAD and instructions will be provided. *DeadlineforFilingProtests withtheARB* UsualDeadlineOn or before May 15 (or 30 days after a notice of appraised value wasmailedtoyou,whicheverislater). Late protests are allowed if you miss the usual deadline for good cause. Good cause is some reason beyond your control, like a medicalemergency. TheARBdecideswhetheryouhavegood cause. Late protests are due the day before the appraisal review board approves records for the year. Contact your appraisal districtformoreinformation. SpecialDeadlinesFor changes of use (the appraisal district informed you are losing agricultural appraisal because you changed the use of yourland), the deadline is before the 30th day after the notice of the determinationwasmailedtoyou.ForARBchanges(theARBhas informed you of a change that increases your tax liability and the change didn’t result from the protest you filed), the deadline is beforethe30thdayafterthenoticeofdeterminationwasmailed toyou. IfyoubelievetheappraisaldistrictARBshouldhave sent you a notice and did not, you may file a protest until the day before the taxes become delinquent (usually February 1). The ARB decides whether it will hear your case based on evidence aboutwhetherarequirednoticewasmailedtoyou. *thedeadlineispostponedtothenextbusinessdayifitfallson aweekendorholiday.
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