Texas Property Tax Consultant Practice Exam

When must a property owner file a written notice of protest with the ARB?

1. Upon receipt of a value notice

2. Within 15 days of receipt of a value notice

3. Before June 1 or no later than 30 days after the date the notice was delivered

4. Before the tax rolls are certified by the chief appraiser

The correct answer is: Within 15 days of receipt of a value notice

Filing a written notice of protest with the Appraisal Review Board (ARB) is crucial for property owners who wish to contest their property valuations. The correct timeframe for submitting this notice is within 15 days of receiving the value notice. This specific period is established by Texas law to ensure that property owners have a clear and limited window to raise concerns regarding their property assessments, which can significantly affect their property taxes. This requirement not only creates an efficient process for managing disputes but also encourages property owners to be proactive about their property tax assessments. If property owners fail to file within this 15-day window, they may lose their right to protest for that tax year, highlighting the importance of timely action. The timing ensures that any adjustments can be made before the tax rolls are finalized, allowing for a fair assessment based on the most current and accurate information available.