Maverick County’s High Tax Appraisals: Protest or Pay Higher Taxes, Deadline to Protest is May 31st
By: Jose G. Landa, Eagle Pass Business Journal, Inc., Copyright 2016
Thousands of Maverick County real property owners have been given extremely high ad valorem property tax appraisals for 2016 by the Maverick County Appraisal District with increases ranging from 10% to as high as. 66%. Maverick County taxpayers are upset and angry with these very high tax appraisals. Unless the taxpayer protests its high tax appraisal, the taxpayer will pay higher ad valorem property taxes to the Eagle Pass Independent School District, City of Eagle Pass, County of Maverick, and the Maverick County Hospital District in 2016, commencing in October 2016.
The Maverick County Appraisal District Board of Directors include Lupita Fuentes, Chairperson, Ignacio “Nacho” Saucedo, Secretary, Luis E. Sifuentes, Hilda P. Martinez, Isidro De Los Santos, IV, and Isamari Villarreal. The Chief Appraiser is Maggie Mata Duran.
The deadline for Maverick County taxpayers to protest its high tax appraisals is May 31, 2016, or 30 days after it received the appraisal from the Maverick County Appraisal District. Filing a tax protest may result in getting a high tax appraisal reduced or changed by the Maverick County Appraisal District. But you must file a tax protest. If a taxpayer does not file a tax protest, the taxpayer will get stuck with the exceedingly high tax appraisal and have to pay higher taxes in 2016. Here are the procedures for filing a tax protest of your high tax appraisal by May 31st.
Property Tax Protest and Appeal Procedures for Maverick County
Texas state law gives property owners the right to property tax appraisal protest actions under the Texas Property Tax Code Chapter 41 , Sec. 41.41.
Property owners may file and follow the proper appeal procedures if there are concerns with the market or appraised value of your property, the unequal appraisal of your property, the inclusion of your property on the appraisal roll, any exemptions that may apply to you, the qualification for an agricultural or timber appraisal, the taxable status of your property, the local governments which should be taxing your property, the ownership of property, the change of use of land receiving special appraisal and any action taken by the chief appraiser, appraisal district or appraisal review board that applies to and adversely affects you.
Under an Informal Review you can raise concerns and question the proposed appraised value of your property or any of the concerns listed above. You may contact the Maverick County Appraisal District office at (830) 773- 0255 for an informal review. However, you must file a written protest by May 31, 2016 to preserve your legal right to protest the high appraisal value given to your property.
At the informal review, you can then talk to the appraiser assigned to your property account or set up an appointment. During this time period, you can provide additional information to the appraiser about your property such as any special problems with it or features which they may have overlooked.. After a review of your property and the concerns that are presented, the appraiser assigned to your property account will then determine if a change is needed or will recommend a formal protest be filed on the property.
If you file a formal protest after not being able to resolve the high appraisal at an informal review, your protest will be heard by the Maverick County Appraisal Review Board. If your problem and concerns cannot be resolved informally with the Maverick County Appraisal District (MCAD) staff, you may have your case heard by the Maverick County Appraisal Review Board (MCARB).
The Maverick County Appraisal Review Board includes Benjamin Rodriguez, Chairman, Raul Gonzalez, Secretary, Edna B. Graf, Eduardo Garces, and Andrew Baca. The MCARB is an independent board composed of citizens that reviews problems with appraisals or other concerns listed above.
The MCARB can determine if any unjust and unnecessary appraisals have been set and order the MCAD to make the necessary changes to solve problems under the Texas Property Code Section 41.01 – 41.02.
If you file a written request for an ARB hearing (called a notice of protest) before the May 31st deadline, the MCARB will set your case for a hearing. Written notice of the time , date and place of the hearing will be made available once determined. A request for a weekend hearing can also be submitted.
A taxpayer may represent himself or herself or by a representative like an attorney, real estate broker, or real estate appraiser.
Under the hearings/protest process, you are allowed and may ask to review the evidence the MCAD plans to introduce at the hearing to establish any matter at issue.
The law provides that before a hearing on a protest or immediately after the hearing begins, you or your agent and the MCAD shall each provide the other with a copy of any written material intended to be offered or submitted to the ARB at the hearing.
During the hearing process you or a designated agent may appear in person to present evidence or you may send notarized evidence for the MCARB to review at your hearing. The MCAD representative will present evidence about your case. The law allows you the right to cross-examine the MCAD representative.
The MCARB will then make its decision based on the evidence presented.
In most cases, the MCAD has the burden of establishing the property’s value by a preponderance of the evidence presented. In certain protests where the owner has submitted an independent appraisal before the hearing, the Chief Appraiser has the burden of proving the property’s value by clear and convincing evidence.
You can get a copy of a protest form from the Maverick County Appraisal District website located under the Tax Forms tab or the appraisal district office at Maverick County Appraisal District 2243 N. Veterans Blvd., P.O. Box 2628 Eagle Pass, Texas 78853-2628 Telephone: (830) 773-0255.
You shouldn’t try to contact MCARB members outside of the hearing. The law requires MCARB members to sign an affidavit saying that they haven’t talked about your case before the MCARB hears it. After the MCARB decides your case, the MCARB must send you a copy of its written order by certified mail. If you’re not satisfied with the decision, you have the right to appeal with the state district court or an arbitrator. If you choose to go to court, you must start the process by filing a petition within 60 days of the date you receive the MCARB’s order. In certain cases, as an alternative to filing an appeal in district court, you may file, not later than the 45th day after you receive notice of the ARB order, a request for binding arbitration with the county appraisal district. In certain cases originating in certain counties, as an alternative to filing an appeal in district court, you may appeal to the State Office of Administrative Hearings (SOAH). An appeal to SOAH is initiated by, not later than the 30th day after you receive notice of the ARB’s order, filing with the chief appraiser of the county appraisal district a notice of appeal. Appeals to District Court, Binding Arbitration, or SOAH all require payment of certain fees or deposits.
Tax Payment; You must pay either 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.
You can get more information by contacting your appraisal district at
Maverick County Appraisal District 2243 N. Veterans Blvd. P.O. Box 2628
Eagle Pass, Texas 78853-2628 Telephone: (830) 773-0255.
You can also get a pamphlet describing how to prepare a protest from the appraisal district or from the State Comptroller’s Property Tax Assistance Division at P.O. Box 13528, Austin, Texas 78711-3528.
The deadline for Filing Protests with the MCARB is on or before May 31, 2016 (or 30 days after a notice of appraised value was mailed to you, whichever is later).
Late protests are allowed if you miss the usual deadline for good cause. Good cause is some reason beyond your control, like a medical emergency. The MCARB decides whether you have good cause.
Late protests are due the day before the MCARB approves records for the year. Contact your appraisal district for more information.
Special Deadlines; 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 not later than the 30th day after the notice of the determination was mailed to you.
For MCARB changes (the MCARB has informed you of a change that increases your tax liability and the change didn’t result from a protest you filed), the deadline is not later than the 30th day after the notice of the determination was mailed to you.
(You may insert deadline for protests concerning omitted property if doing so would avoid taxpayer confusion.) If you believe the appraisal district or MCARB should have sent you a notice and did not, you may file a protest until the day before taxes become delinquent (usually February 1) or no later than the 125th day after the date you claim you received a tax bill from one or more of the taxing units that tax your property. The MCARB decides whether it will hear your case based on evidence about whether a required notice was mailed to you.
The deadline is postponed to the next business day if it falls on a weekend or holiday.
For more information visit: http://www.window.state.tx.us/taxinfo/proptax/remedy12/remedy12_6.html
Maverick County taxpayers who are upset or angry with their very high tax appraisals for 2016 are encouraged to exercise their legal right to file a tax protest with the Maverick County Appraisal District. If you do not file a tax protest by May 31st, you will get stuck with the high appraisal and have to pay higher taxes every year thereafter.
