The ARB is a separate body from the Appraisal District Board of Directors and the Appraisal Office. Following the principle of checks and balances, the ARB is the judicial part of the local property tax system and is under oath to be fair and impartial. The ARB members are community members appointed from across the county, none are employees of the Cameron Appraisal District, nor employees or officers of any of the taxing entities of Cameron County.
The ARB has no role in the day-to-day operations of the Cameron Appraisal District office or in appraising property. It has authority to hear and resolve disputes over appraisal matters submitted to it. In resolving taxpayer protests the ARB is here to determine the fair market value of your property as of January 1 and to hear other issues you may have protested.
Under the law, the ARB has these duties:
Protests to the ARB must be written. The ARB will not accept protest verbally. The Appraisal District has forms for protesting, but an official form is not necessary. Any written notice of protest will be acceptable as long as it identifies the owner, the property that is the subject of the protest and indicates apparent dissatisfaction with an action or decision taken by the Appraisal District. Please identify the property in question (property address/account number), state the nature of the protest (i.e., market value) and it is helpful to attach any applicable documentation that you would like for us to review. A protest must be filed by May 15th, or no later than 30 days after the Appraisal District delivers a Notice of Appraised Value to you, whichever is later. It is very important to file the protest on time. If you mail your protest, please mail it to the address listed on your Notice of Appraised Value or it should be mailed to PO Box 1010, San Benito, TX 78586. It must also bear a post office cancellation mark by midnight on the deadline date. If you deliver your protest in person, you must have it in our office before the office closes on the deadline date. The office doors are locked promptly at 5:00 P.M. If you fail to file a protest on time, your options are limited. Once the written protest is received, a hearing is scheduled by the ARB. The ARB will give you at least 15 days notice of the date, time and location of your hearing. The Appraisal District will also send you a copy of Taxpayers' Rights, Remedies & Responsibilities (a publication of the State Comptroller's Office), a copy of the ARB hearing procedures, and a statement that you have the right to inspect the information that the Appraisal District plans to introduce at your hearing. There may be a charge for some of this information.
Yes. Protests must be in writing and either mailed to our agency, hand delivered by the protest deadline date, faxed to (956) 399-6969 or emailed to firstname.lastname@example.org. If mailed, the protest must be postmarked on or before the protest deadline date.
Taxpayer phone calls, walk-ins and formal ARB Hearings take priority during this time of year. Many times appraisers are unable to review documentation attached to a protest until a day or so before the ARB Hearing. However, if you attached documentation to your protest, then please call and ask to speak with an appraiser so they can pull your protest and review your documentation with you. If they are able to make an adjustment that you are in agreement with, there may be no need for your formal ARB Hearing.
No. If a taxpayer does not file a timely protest, neither the appraiser nor the ARB can make a value adjustment to your property. You should follow up on your issue(s) after August 1. If you believe there are good cause reasons (i.e., hospitalization) as to why you could not file a timely protest, then you should write the ARB, state the facts and document (provide medical receipts on hospitalization) your reasons. The ARB will make a determination and respond back to you in writing. Forgetting to file a protest or not knowing the protest deadline are not considered good cause reasons to grant you a late protest. If you believe there is a clerical error or substantial error associated with your property value, then you should speak to an appraiser who will clarify if there are any remedies available to correct the clerical error or substantial value error.
You may file a protest if any of the following is true about your property:
A person leasing tangible personal property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to protest before the Appraisal Review Board a determination of the appraised value of the property if the property owner does not file a protest relating to the property. A person bringing the protest is considered the owner of the property for purposes of the protest. The Appraisal Review Board shall deliver a copy of any notice relating to the protest and of the order determining the protest to the owner of the property and the person bringing the protest. The property owner shall timely send to the person leasing the property a copy of any notice of the property’s reappraisal received by the property owner. Failure of the owner to send a copy of the notice to the person leasing the property does not affect the time within which a person leasing the property may protest the appraised value.
The party initiating the protest must file a written notice of the protest with the Appraisal Review Board by the protest deadline. The property owner, not the lessee, must initiate any corrections to the appraisal roll.
No. We encourage all taxpayers to try to resolve their issues with an appraiser prior to their formal ARB Hearing.
Many times your protest can be resolved with a staff member of the Appraisal District in an informal manner without going to the ARB for a formal hearing. You should be prepared to present whatever documented evidence you have to convince the appraiser of your point of view. The Appraisal District has adopted a set of Standards of Documentation that details the type of data and information that you should present. You may talk to an appraiser up until the day before your hearing, if you have filed a protest. If you have not filed a protest, you may discuss the value until May 15th or thirty (30) days after you received your Notice of Appraised Value. The protest deadline is printed on the Notice of Appraised Value. If we are able to resolve your issue prior to the ARB Hearing, then there is no need for an ARB Hearing. However, if we are unable to resolve your issue(s), then an ARB Hearing is needed.
No, You may call or visit the Appraisal District to resolve your case Informally with an appraiser before
May 15th or by arriving at least 30 minutes prior to your scheduled Formal hearing.
IMPORTANT: Due to mail quarantine precautions, your evidence/affidavit must arrive at least 3 days prior to your scheduled appointment if sent by mail. No evidence will be allowed to be submitted electronically at the time of the hearing. All evidence MUST be allowed to be processed and setup in the hearing file.
No, not typically. In order for an appraiser to make an adjustment, he/she needs to follow the ARB’s Standards of Documentation (which is the same as adopted by the Appraisal District), which means he/she needs to support a value adjustment with documentation provided by the taxpayer.
If you are not able to resolve the protest informally with an appraiser, your protest will be heard by the Appraisal Review Board (ARB). The ARB is a group of citizens who are authorized to resolve disputes between Appraisal Districts and taxpayers.
A hearing before the ARB is conducted very much like a court case, although less formal. The ARB sets their own procedures with guidelines from the State Comptroller’s Office. Generally, ARB panels are three-member panels, but may be more. Typically, after formal introduction of the parties and the property involved, the ARB will hear evidence from the property owner and the Appraisal District and make a judgment based on the evidence presented. The entire hearing typically takes approximately 15 minutes and the property owner will know the ARB’s recommendation before they leave the hearing. After, a decision is made by the ARB panel and approved by a quorum of the entire Board.
The final determination by the full board will be sent by certified mail to the protesting property owner. A property owner may appeal the ARB decision through (1) district court, (2) under limited circumstances, by binding arbitration or (3) in Cameron County, to the State Office of Administrative Hearings (SOAH). See the Property Taxpayer Remedies pamphlet for more information and for time frames for filing.
You have three choices:
For Residential and Commercial property, if you have protested your property, you will receive a Hearing Notification of the date, time and location of your hearing. You may go to the CAD Website, www.cameroncad.org, click on "Property Search" and enter the PID#, GEO ID#, address, or owner name and it will provide information and data on your property account. You may also visit the CAD offices and talk to a Residential or Commercial Appraiser who will supply information and data on your property for an appeal.
It is important to have copies of the evidence you will present in the hearing. All evidence will be scanned and retained in your permanent file. Please do not submit electronic devices as evidence such as: memory cards, floppy disks, digital or video cameras, etc.
TYPES OF EVIDENCE FOR REAL PROPERTY VALUE:
You are entitled to one postponement of the hearing without showing a good cause if you have not designated an agent to represent you at the hearing. You are also entitled to postpone your hearing if you or your agent shows reasonable cause for the postponement. You must request this postponement to the appraisal review board before the date of the hearing.
If you no longer have an issue and want to withdraw your protest, please mail it to the address located at the bottom of your Appraisal Notice and provide:
If you do not appear in person and no evidence or documentation has been submitted, your protest will be dismissed.