Change of Value Notices
Each spring, the County Appraiser mails a Change of Value Notice to every property owner whose assessed value has changed. This notice shows the prior year value, current year value, and information about the appeal process.
How to Appeal
- Informal Appeal — Contact the Appraiser’s office directly. Many issues are resolved here.
- Formal Hearing — Request within 30 days of the Change of Value Notice.
- Small Claims Division — For properties valued under $2 million.
- Regular Division — Formal appeal before the State Board of Tax Appeals.
What Affects Property Value
- Recent sales of comparable properties in the area
- Physical characteristics: size, age, condition, improvements
- Location and neighborhood factors
- Income potential for commercial and rental properties
State Resources