Appeal of Valuation
Every year the Montgomery County Appraisal Department sends valuation notices to owners whose property has changed in value from the previous tax year. The law gives all taxpayers thirty days to appeal their value if they believe the county value assessment is wrong. Owners must file a written notice of appeal or online appeal and provide supporting evidence to show just cause as to why their value should be adjusted by the appraisal department. If no resolution can be reached by this informal hearing, then the taxpayer may request a formal hearing with the Board of Equalization and present their evidence to the Board of Equalization for review. After the Board of Equalization has rendered its value and the taxpayer is still not pleased with the board’s decision, the taxpayer may file an appeal with the Circuit Court within thirty days of the Board of Equalization’s decision. In order to preserve your right to carry the appeal process to Circuit Court, taxes must be paid by December 31, or a bond filed in Circuit Court in double the amount of taxes due.