Property Tax Help Presentation &

Exemption Workshop

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Thank you for being here!
¡Gracias por estar aquí!

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Instructions for the Session
1. You have a packet of commonly used forms discussed in this
presentation. Feel free to follow along using the forms provided.

2. We will proceed with an informational presentation first. After that, our

volunteers will be able to assist you 1-on-1 during the workshop portion of
this program. Please stay in your seats, volunteers will come to you!

3. Please save all questions for 1-on-1 help after the presentation. If you
think you might forget, use the notecards provided to write your question
down.
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Topics We Will Cover

HOUR 1: Property Tax HOUR 2: Exemption

Protests & Exemptions Workshop + 1:1 Legal
Presentation Volunteer Assistance

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Topics We Will Cover
HOUR 1: Property Tax Protests & HOUR 2: Exemption Workshop
Exemptions Presentation + 1:1 Legal Volunteer
Assistance
1. Property Tax Basics
2. Understanding your Appraisal Notice 1. 1-on-1 Q&A
3. Lower Your Tax Bill with Exemptions! 2. Forms explanation
4. The Protest Process, Online Portal 3. Forms Assistance & Submission -
and Deadlines Exemptions and Deferral
5. Collecting and Submitting Evidence - Applications
What works?
6. The informal protest process &
Settlement
7. The Formal Protest Hearing
8. Appeals
9. Tax Deferral Applications
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Property Tax Protests
+ Exemptions

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Basics of the Texas Property Tax System
● Texas has no state income tax or state property ● Most property appraised as of January 1
tax. Because of that, the tax burden falls on
consumption-related taxes. On the state level the main tax ● Usually appraised at market value, except
revenue is from sales taxes and franchise taxes. On a local
special appraisal (e.g. agricultural
level, the main source of revenue is property taxes.
productivity)
● Property taxes are locally assessed taxes. The
county appraisal district appraises the property. The local
● “Equal and uniform” trumps “market value”
taxing units set the tax rates and collect property taxes based
on those values.
● Mass appraisal
● Property taxes provide more tax dollars for local
services in Texas than any other source. They help ● Reappraisal every three years (update
pay for public schools, libraries, playgrounds, city streets, property characteristics, define market
county roads, police, fire protection, emergency medical service areas, and updating appraisal model)
and many other services.

● State law allows the Texas Comptroller to advise local

governments and taxpayers on property tax issues, but it
cannot intervene in local tax matters.

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Understanding Your Appraisal Notice

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Exemption Types
Before you protest, make sure you are getting all your exemptions!
Common Exemptions: Other less-common
Exemptions:
● Homestead Exemption
● Agriculture/Wildlife Exemptions
● 65+ Homestead Exemption
● Special Properties (schools,
● Disability Homestead Exemption
non-profits, churches)
● Disabled Veteran Homestead
Exemption

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DO I ALREADY HAVE EXEMPTIONS FOR MY PROPERTY?

How to search for your property online with BCAD: Step 1: Go to https://bcad.org/

Step 2: Click on “Property Search”

Step 3: Use Address or Owner Name

to find the property

Step 4: If Tax Year 2023 is not

available, open Tax Year 2022

Step 5: Check for Exemptions applied

under the “Owner” section. Common
Exemption Codes:
• HS = Homestead
• DVHS = Disabled Veteran
Homestead
• DV1, DV2, etc = Disabled Veteran
percent disabled
• DP = Disability
• EX = Total Exemption

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Homestead Exemption
This form is in your packet. • Applicable for any individual or
married couple residing in the
residence full time;

• Provides exemptions for

various taxing authorities in
various amounts, including a
$40,000 exemption for school
districts.

• Unless an exception applies,

this form must be submitted
with a photocopy of the
applicant’s Texas Driver’s
License or Texas ID with the
address matching the property
address.

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65+ Homestead Exemption
Same form! (FORM 50-114)
• Applies additional
exemption amounts (at least
$10,000 for school districts)

• Is combined/in addition to
the regular Homestead
Exemption (check both
boxes)

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65+ Homestead Exemption
Same form! (FORM 50-114)
• If BCAD has correct birthday
information and an existing
homestead exemption on
file, this exemption will be
applied automatically when
the taxpayer turns 65.

• If a homestead exemption is
already on file but this has
not been added, an
additional form is not
required: Just update
birthday info with BCAD
showing ID. If BCAD not
available in person, a new
form can be submitted.
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Disability Homestead Exemption
Still same form! (FORM 50-114)
• Generally operates the same
as a 65+ exemption, and is
combined with the regular
Homestead Exemption

• BUT 65+ and Disability

exemptions will not BOTH
apply to the same taxing unit

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Disability Homestead Exemption
Still same form! (FORM 50-114)
• Surviving Spouses are also
eligible for this exemption if
their qualifying spouse has
died.

• Requires proof of disability

determination. Application
should include a copy of
disability determination letter
from the Social Security
Administration.

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100% Disabled Veteran Exemption
A 100% Disabled Veteran receives a
Complete Exemption from all property taxes
on their homestead. Veterans with this
designation from the VA can elect this
exemption using the normal Homestead
Exemption form.

This exemption requires that you submit a

verification letter from the VA. You can find
this through your VA claim information as
shown, and our volunteers can assist you find
it if you don’t know how.
OR
Surviving spouses are also eligible for this
exemption.

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<100% Disabled Veteran Exemption
• A Veteran with a less than 100% rating VA Disability Rating % Exemption
qualifies for an exemption according to the 10% - 29% $5,000 off assessed value
following chart, but must file a different 30% - 49% $7,500 off assessed value
form that is not included in your packet. If 50% - 69% $10,000 off assessed value
you need that form, our volunteers will
70% - 99% $12,000 off assessed value
assist you.

• The full $12,000 exemption is available to

a < 100% disabled veteran if:
• The Veteran is 64 years older and has
at least a 10% disability rating; or
• The Veteran is blind in one or both
eyes Or has lost the use of one or
more limbs; or
• The Veteran has lost the use of one or
more limbs
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<100% Disabled Veteran Exemption
• The surviving spouse of a Veteran is entitled to the same
exemption the Veteran qualified for at the time of their debt;
Spouse is qualified for the exemption until they re-marry.
• If a Service Member dies while on active duty, the spouse is
entitled to a $5000 exemption and an additional $5000 for each
of the Veteran’s surviving children under the age of 18 living
with the spouse.
• Veterans may only claim one disabled veteran exemption
• Disabled veteran exemptions may be aggregated with other
non-disabled veteran exemptions.
• Disabled veterans have up to five years after the delinquency
date for taxes on the property to submit their application.

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The Heir Affidavit
What if I am not the Owner of Record?
• You can still claim an exemption if you are
an heir to the owner in the deed records.
• This is common for family members who
have not changed ownership of a
residence after a family member dies.
• To get exemption you must fill out the Heir
Affidavit. (in your packet)
• If more than one “heir” of the property
lives in the home, they all must sign.
• With this affidavit, you must also file:
• A copy of the death certificate of the
record owner;
• A current utility bill for the property
address;
• A copy of any court documents (if
they exist) showing ownership interest
of the property (like an affidavit of
heirship or probated will) 21
Breathe.

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Other less-common exemptions…
There are other exemptions that apply to special
circumstances, for example:
● Agriculture or Wildlife Exemption
● Partial Veterans Disability (10 - 90%)
● Historic Restoration/Historic Landmark property
● Exempt organizational property (Religious, School,
Non-profit, etc.)

The forms for these exemptions are NOT included in your

materials, but if you think they might apply to you, request a
form and assistance during the workshop after this
presentation.

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You have applied for all your exemptions, but want to do more.

What can you protest?

● The proposed value of your property is too high
● Your property is valued unequally compared with other property
in the Appraisal District
● The Chief Appraiser denied you an exemption
● The Chief Appraiser made a decision on agricultural use
● The appraisal records show an incorrect owner
● Your property is being taxed by the wrong taxing units
● The Appraisal District or ARB took other action that affects your
property
● The chief appraiser has burden of establishing a property’s
value by a preponderance of the evidence for market value
and unequal appraisal protests.

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Protesting Your Property Tax Appraisal

What to know first:

● May 15 - deadline to file
● Various grounds for
protesting, including:
○ Value is over Market
Value
○ Value is Unequal
Compared with Other
Properties
○ Errors like being taxed
by the wrong city or
school

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Filing Options – Online & Paper
● E-File – allows protest of value to be
submitted through appraisal district The Basic Steps in the Protest
website as opposed to sending by mail.
File at BCAD.org 1. Give your opinion of value
2. Give reason for the change requested and
● E-Settle – allows property owners to provide supporting evidence
resolve protests on-line through district
3. District appraiser reviews information and
website rather than appear in person.
decides whether to offer property owner relief
OR 4. Acceptance of offer from BCAD ends the
protest process. Acceptance cannot be
● Appeal by Mail or by filing paper form changed at a later date.
directly with Bexar County Appraisal
5. If no offer or offer rejected, proceed to
District (paper form in your packet)
informal hearing
○ Less convenient, but gets the job done. 6. Rejection of offer, case set for formal hearing
○ No Internet Access Required.
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Requesting Evidence at the time you file your protest
● With your protest you will be given the option to request
evidence from the appraisal district that they are using to value
your property. You want this evidence for a few reasons:
○ It allows you to evaluate the properties in your
neighborhood the appraisal district believes are
comparable to yours;
○ It limits what the appraisal district could use as evidence
in a hearing – they are prohibited from using any
evidence that was not disclosed to you – so, no surprises.
● You will receive a packet of evidence with examples of
”comparable” properties and a list of valuations for many of
your neighbors’ properties. You can use this later to help you
explain if the properties listed are actually not comparable due
to issues like condition, age, specific location, or other factors.
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Submitting your own evidence
● At anytime prior to the final hearing with the ARB, you can submit
evidence.

● You can submit digitally in the online portal, by mail, or at the window at
BCAD offices.

● Submitting evidence right away will allow for a possible settlement, but
you don’t have to submit evidence early – you can wait to submit it only
just prior to your ARB hearing if you choose.

● Your evidence may include a number of different types of documents

and photos of your property (or your neighbors’ properties if they were
mentioned in the evidence packet provided to you).

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Some Examples of Evidence that Works!
Repair Estimates from Reputable 3rd party sources (engineers, licensed plumbers, etc.)

Emphasis on big-ticket condition issues with photos and repair costs

• Foundation
• Roof
• Plumbing
• Electrical
• Windows
• Air Conditioning

A recent appraisal below the stated property value (for example, if you recently refinanced)

Evidence about the supposed “comparable” properties listed by the appraisal district.
• TIP: you can often find information about renovations to other properties by searching city permits, and
can often find photos of these properties through home sale websites like Zillow or Trulia

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Reminders for your Informal Hearing

● Be prepared

● If you have submitted evidence, be ready to

explain it.

● You know your property best

● You may have access to resources that are

not available to the appraisal district

● Myth: bonuses for “holding value”

● Know that most protests are settled

informally

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Your Formal Hearing with the Appraisal
Review Board (ARB)
Hearings last 15-30 minutes for both
sides to present their case to a panel
of three ARB members.

DO: Come prepared with a specific value you DON’T: Complain how you can’t afford your taxes.
believe your home is worth, and the The appraisal district doesn’t set the tax rate; they
documentation to support that figure. No one only decide what your home is worth in the market.
knows your home better than you! As the
saying goes, a picture speaks a thousand DON’T: Give a long, rambling presentation filled
words. with generalizations. The ARB members hear
hundreds, if not thousands of protests. Short and to
DO: Request in advance the documentation the point.
the appraisal district compiled to calculate its
appraisal of your property. Differentiate
purportedly comparable properties at the
hearing.
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Remember: MOST protest result in lower
assessed property values.
• While you may not get the exact value
you are asking, most formal hearings do
result in a decrease in valuation.
• Note: Not every decrease in assessed
property value will result in a decrease in
your out-of-pocket tax bill.
• It can be complicated, but for example, if
you had a >10% increase this year, and
your protest did not reduce that increase
below the 10% mark, your tax bill would
likely stay the same, even with a lower
property value.

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You didn’t like the decision of the Appraisal
Review Board (ARB)

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APPEALING AN ARB ORDER

Once the ARB rules on a protest, it sends a written order to property owner.

If the property owner is dissatisfied, property owner can:

• File suit within 60 days of receipt in state district court
• Appeal within 60 days through binding arbitration if property is residence homestead or
property with appraised value of $5 million or less
• Appeal within 30 days to State Office of Administrative Hearings (SOAH) for properties
over $1 million (except for industrial)

The property owner is required to make a conditional payment of taxes based on at least the
amount that is not in dispute.

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I’ve gone through the process and still can’t afford my tax bill:
Property Tax Deferral Application (in your packet)
● The homestead of a person age 65+ or
who has a disability is eligible for Tax
deferral.

● If deferred, no property tax will be due

until the property is no longer that
person’s homestead (due to sale, death,
transfer, moving, etc.).

● This is NOT an “exemption” – these

taxes will still be due eventually, with
interest, and will result in a tax lien on the
property that could prevent a sale or
result in default of a mortgage – or, your
heirs will have to pay this back with
interest. If they do not pay it back, it will
be subject to tax foreclosure.
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Exemption Workshop

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We will provide 1-on-1 assistance with questions and forms.
If you don’t want assistance with any forms or have any
questions about the presentation, you do not need to stay.
Thank you for coming!

If you have questions, if you are You can begin filling out any form you
ready to fill out and file one of have in your packet. When you have
the exemption forms we questions or need assistance,
discussed today, or if you need please raise your hand and a legal
help knowing what to do, volunteer will come to assist you.
please stay seated. When you are ready, we will help you
make any necessary copies and help file
your documents today.
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Thank you for
coming!

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