Dallas Central Appraisal District: The Protest Process Protest Process

Protest Process Overview

Protests begin April 15, 2025. As a taxpayer, you have the right to protest if you disagree with any actions taken by the Appraisal District on your property.

Key Topics

• Appraisal Review Board (ARB) Procedures
• Protesting Your Value
• Residential Electronic/uFile Online Protest
• Informal Review with Appraisal District Staff
• Formal Hearing before the ARB
• District Court/Binding Arbitration
• Other Common Questions

A. Appraisal Review Board (ARB)

The ARB is a group of private citizens appointed by the Local Administrative District Judge to resolve disputes between taxpayers and the Appraisal District. Members serve two-year terms, cannot be employees of the district or taxing units, and must meet residency and conflict-of-interest requirements.

The ARB handles protests, taxing unit challenges, and exemption disputes. Hearings start April 15 and conclude mid-July. ARB meetings are public and held mostly at the Appraisal District office.

ARB Duties

1. Determine property owner protests and taxing unit challenges
2. Correct clerical errors in appraisal records
3. Review motions to correct appraisal rolls
4. Evaluate exemption and agricultural appraisal decisions
5. Approve appraisal records after protests

B. Protesting Your Value

What Can I Protest?

• Property value too high due to errors or unknown defects
• Unequal valuation compared to similar properties
• Denial of exemptions or agricultural appraisal
• Incorrect ownership records
• Taxing by wrong taxing units
• Other Appraisal District actions affecting your property

How to Protest

File by May 15, 2025 (or 30 days after receiving your Notice of Appraised Value, whichever is later) via the DCAD website using the Online Protest Program (uFile) or in writing. Fax or email protests are not accepted.

Include your name, property address/account number, protest reason, and any supporting documentation.

Online Protests (uFile)

uFile allows electronic filing and submission of evidence. It opens April 15 for residential/commercial and May 13 for business personal property. Confirmation is sent within one business day.

Only one protest per account can be filed via uFile. Multiple properties require separate filings by mail or in person.

Late or Missing Protests

Late protests are generally not accepted unless good cause is shown (e.g., hospitalization). Contact DCAD if you missed the deadline.

Withdrawing Protests

You may withdraw a protest via uFile or by contacting DCAD before July 17.

C. Informal Review with Appraisal District Staff

You can often resolve issues informally by submitting evidence and discussing with an appraiser by phone or email before the ARB hearing. Filing a protest is required to initiate this process.

uFile is the preferred method to submit evidence for informal review and possible settlement offers, especially for residential properties.

D. Formal Hearing before the ARB

If informal resolution fails, your protest will be heard by a 3-member ARB panel in a hearing similar to a court case but less formal.

Hearing Options

• Telephone hearing
• In-person appearance
• Authorized representative appearance
• Submission of evidence by mail or email

Evidence Submission

Submit evidence at least 5 days before the hearing. Bring printed copies or electronic files on USB/CD (.JPG, .PDF, .XLS, .DOC). No video/audio or smartphone submissions.

Documentation Standards

• Residential: Closing statements, comparable sales, photos, repair estimates, appraisals
• Commercial: Sales contracts, income/expense statements, lease info, appraisals
• Business Personal Property: Financial records, inventory, depreciation info, third-party confirmations

Rescheduling and Cancelling Hearings

One reschedule allowed without cause; additional reschedules require good cause with documentation. Withdraw protests by mail or online.

No-Show Consequences

Failure to appear without evidence submission results in dismissal of your protest.

E. District Court / Binding Arbitration

If dissatisfied with the ARB decision, you may appeal to District Court within 60 days or request binding arbitration for properties valued at $5 million or less (including homesteads).

Binding arbitration requires a deposit based on property value and filing with the Texas Comptroller’s office.

Alternatively, appeals can be made to the State Office of Administrative Hearings (SOAH) within 30 days with a $1,500 fee.

F. Other Common Questions

• Hours: 7:30 AM - 5:00 PM, Monday-Friday; extended phone hours April 22-May 13 for residential properties
• Saturday Hearings: Available in June upon request
• Appraisal Notices: Sent if property rendered, value increased, or ownership changed; you can still protest even without a notice
• Representation: You may represent yourself or appoint an agent with proper authorization forms
• Over 65 Tax Freeze: School taxes may be capped; improvements or moving can affect this
• Value Increases: Homestead increases limited to 10% annually, excluding new improvements
• Property Inspections: Available by appointment during normal hours
• Sales Info: Obtain from real estate agents or DCAD appraisers after filing a protest
• Commercial Property in Residential File: Due to zoning or business use in residential areas
• Value Differences: Local market conditions may cause value variations
• Business Personal Property Documentation: Must include a signed statement of authenticity
• Lessees Protesting: Allowed if responsible for property taxes and owner does not protest
• Properties Under $2,500: May qualify for business personal property exemption

For more details, visit www.dallascad.org or contact Customer Service at [phone].