Covid-19 and Property Taxes - April 9, 2020

Update Experts suggest that some areas of the country are at their peak or plateau of new cases. Currently, most appraisal districts are closed to the public, but their staffs are still working. Responses to the outbreak are different for each appraisal district, however typical guidance for the 2020 protest season is that all ARB hearings and informal value negotiations will be handled remotely to maintain social distancing and protect both property owners and the appraisal district’s employees.

Check With Your Local Appraisal District For Guidelines

While the Texas Legislature discusses what, if anything, they will do to provide property tax relief, owners will need to prepare to meet deadlines for protests in each appraisal district. In most years, property owners/agents/attorneys have the opportunity to discuss the values in person with appraisal district staff. However, most appraisal districts advise that 2020 protests will get discussed remotely, and owners should check with their appraisal district for additional guidance. A list of the appraisal districts and a link to their website can be found under the “Resources” tab on our website and on the Texas Comptroller’s website at https://comptroller.texas.gov/taxes/property-tax/county-directory/.

Update Regarding Temporary Exemption for Disaster

As we discussed in detail as part of our April 2, 2020 update, Section 11.35 of the Tax Code may provide relief for property owners. Yesterday, April 9, 2020, Senator Bettencourt formally requested an opinion from the Texas Attorney General regarding the applicability of that section to the current disaster that Governor Abbott declared on March 12, 2020. We will update you as the Attorney General’s office moves through the process of issuing an opinion on this topic.

General Protest Deadline is Still May 15

For all properties, the general protest deadline is May 15, 2020. For properties where the appraisal district sends the Notice of Appraised Value after April 15, the deadline will be extended to the date thirty days after the date of the notice. However, appraisal districts are only required to send a Notice of Appraised Value in limited circumstances, so property owners should plan to file their protests by May 15 unless they have received a paper copy of the Notice of Appraised Value for their specific property, and that notice lists a different deadline. As always, we recommend filing using a method that offers verification of receipt such as online or by certified mail. We will follow these procedures on all properties we represent. Estes & Gandhi, P.C. is both a tax consulting firm and a law firm, and has been representing our clients from start to finish through the protest process for over a decade. We appreciate all of our clients and the trust you have placed in our team.