Smith County Appraisal District

• Value placed on your property;
• Inclusion of your property on the appraisal roll;
• Qualification for an agricultural or timber appraisal;
• Unequal appraisal of your property;
• Any exemptions that may apply to you;
• Ownership of property;
• Any action taken by the appraisal district or appraisal review board that adversely affects you;

If you can't resolve your problem informally with the appraisal district staff, you may have your case heard by the appraisal review board (ARB).

The ARB is an independent board of citizens that review problems with appraisals or other concerns listed above. It has the power to make the necessary changes to solve problems. If you file a written request for an ARB hearing before the deadline, the ARB will set your case for a hearing. You'll receive written notice of the time, date and place of the hearing. Prior to your hearing, you may ask to review the evidence the appraisal district will use to uphold their determination.

The appraisal district may ask you for a copy of the evidence you plan to present. The hearing will be informal. You or a designated agent may appear in person to present evidence or you may send notarized evidence for the ARB to review at your hearing. The appraisal district representative will present evidence about your case. You may cross-examine the appraisal district representative. The ARB will make its decision based on the evidence presented. The appraisal district has the burden of establishing the property's value by a preponderance of the evidence presented. You should not try to contact ARB members outside of the hearing. The law requires ARB members to sign an affidavit saying that they have not talked about your case before the ARB hears it.

For change of use (the appraisal district informed you that you are losing agricultural appraisal because you changed the use of your land), the deadline is before the 30^th day after the notice of the determination was mailed to you.

If you believe the appraisal district or ARB should have sent you a notice and did not, you may file a protest until the day before taxes become delinquent, which is usually February 1^st. The ARB decides whether it will hear your case based on evidence about whether a required notice was mailed to you.

After it decides your case, the ARB must send you a copy of its order by certified mail. If you're not satisfied with the decision, you have the right to appeal to district court. If you choose to go to court, you must start the process by filing a petition within 45 days of the date you receive the ARB's order.

If you appeal and your case is pending, you must pay the lesser of the amount of taxes due on the portion of the taxable value not in dispute or the amount of taxes due on the property under the order from which the appeal is taken.