Form 50 132 – Fill Out and Use This PDF

_____________________________________________________________________	___________________________
Appraisal District’s Name	Phone (area code and number)

___________________________________________________________________________________________________

Address

This document must be iled with the appraisal review board (ARB) for the appraisal district that took the action(s) you want to protest. It must not be iled with the office of the Texas Comptroller of Public Accounts.

GENERAL INSTRUCTIONS: Pursuant to Tax Code Section 41.41, a property owner has the right to protest certain actions taken by the appraisal district. This form is for use by a property owner or designated agent who would like the ARB to hear and decide a protest. If you are leasing the property, you are subject to the limitations set forth in Tax Code Section 41.413.

FILING DEADLINES: The usual deadline for iling your notice is midnight, May 31.

A different deadline will apply to you if:

•your notice of appraised value was delivered to you after May 2;

•your protest concerns a change in the use of agricultural, open-space or timber land;

•the appraisal district or the ARB was required by law to send you notice about a property and did not; or

•the ARB made a change to the appraisal records that adversely affects you and you received notice of the change;

•in certain limited circumstances, you had good cause for missing the May 31 protest iling deadline.

Contact the appraisal review board for your speciic protest iling deadline.

ASSISTANCE: The Comptroller’s office may not advise a property owner, a property owner’s agent, or the chief appraiser or another employee of an appraisal district on a matter that the Comptroller’s office knows is the subject of a protest to the ARB.

State the Year(s) for Which You are Protesting

___________________

Tax Year(s)

STEP 1: Owner’s or Lessee’s Name and Address

_____________________________________________________	___________________________________________
Owner’s or Lessee’s First Name and Initial	Last Name

___________________________________________________________________________________________________

Owner’s or Lessee’s Current Mailing Address (number and street)

_____________________________________________________________________	___________________________
City, State, ZIP Code	Phone (area code and number)
STEP 2: Describe Property Under Protest
Give Street Address and City if Different from Above, or Legal Description if No Street Address

___________________________________________________________________________________________________

Appraisal District Account Number (if known)

___________________________________________________________________________________________________

Mobile Homes (give make, model and identiication number)

The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax	For more information, visit our website:
information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.	www.window.state.tx.us/taxinfo/proptax

50-132 • 10-13/12

P r o p e r t y T a x	P r o p e r t y A p p r a i s a l – N o t i c e o f P r o t e s t
FORM 50-132

STEP 3: Check Reasons for Your Protest

Failure to check a box may result in your inability to protest an issue. If you check “value is over market value,” you are indicating that the appraised value is excessive and your property would not sell for the amount determined by the appraisal district. If you check “value is unequal as compared to other properties,” you are indicating that your property is not appraised at the same level as a representative sample of comparable properties, appropriately adjusted for condition, size, location, and other factors. Your property may be appraised at its market value, but be unequally appraised. An appraisal review board may adjust your value to equalize it with other comparable properties. Please check all boxes that apply in order to preserve your rights so that the appraisal review board may consider your protest according to law.

Value is over market value.	Change in use of land appraised as ag-use, open-space or timber land.
Value is unequal compared with other properties.	Ag-use, open-space or other special appraisal was denied, modiied or cancelled.

Property should not be taxed in _______________________. Owner’s name is incorrect. (name of taxing unit)Property description is incorrect.

Failure to send required notice. _______________________. Property should not be taxed in this appraisal district or in one or more taxing units.

Exemption was denied, modiied or cancelled.	(type)
	Other: ___________________________________________ .

STEP 4: Give Facts That May Help Resolve Your Case

What do you think your property’s value is? (Optional) $ ______________________________

STEP 5: Check to Receive ARB Hearing Procedures

I want the ARB to send me a copy of its hearing procedures. Yes No*

* If your protest goes to a hearing, you will automatically receive a copy of the ARB’s hearing procedures.

STEP 6: Signature

______________________________________________________________

Print Name

______________________________________________________________	___________________________
Signature	Date

For more information, visit our website: www.window.state.tx.us/taxinfo/proptax

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