Property Owner’s Notice of Protest
Form 50-132
___________________________________ Tax Year
_________________________________________________________________________ ___________________________________ Appraisal District’s Name
Appraisal District Account Number (if known)
GENERAL INFORMATION: A property owner or an owner’s designated agent can use this form to file a protest with the appraisal review board (ARB) pursuant to Tax Code Section 41.41. Lessees contractually obligated to reimburse a property owner for property taxes may be entitled to protest as a lessee if all Tax Code requirements are met, including those in Tax Code Section 41.413. FILING INSTRUCTIONS: File this document and all supporting documentation with the appraisal district office in the county in which the property is taxable. Do not file this document with the Texas Comptroller of Public Accounts.
Section 1: Property Owner or Lessee Person Age 65 or Older
Disabled Person
Military Service Member
Military Veteran
Spouse of a Military Service Member or Veteran
______________________________________________________________________________________________________________ Name of Property Owner or Lessee
______________________________________________________________________________________________________________ Mailing Address, City, State, ZIP Code
______________________________________________________ ______________________________________________________ Phone Number (area code and number)
Email Address*
* An email address of a member of the public could be confidential under Government Code Section 552.137; however, by including the email address on this form, you are affirmatively consenting to its release under the Public Information Act.
Section 2: Property Description ______________________________________________________________________________________________________________ Physical Address, City, State, Zip Code (if different than above)
If no street address, provide legal description: _________________________________________________________________________________ Mobile Home Make, Model and Identification (if applicable): ________________________________________________________________________
Section 3: Reasons for Protest To preserve your right to present each reason for your protest to the ARB according to law, be sure to select all boxes that apply. Failure to select the box that corresponds to each reason for your protest may result in your inability to protest an issue that you want to pursue. Incorrect appraised (market) value.
Ag-use, open-space or other special appraisal was denied, modified or cancelled.
Value is unequal compared with other properties. Change in use of land appraised as ag-use, open-space or timberland. Property should not be taxed in ____________________ (taxing unit). Property is not located in this appraisal district or otherwise should not be included on the appraisal district’s record.
Incorrect appraised or market value of land under special appraisal for ag-use, open-space or other special appraisal. Owner’s name is incorrect.
Failure to send required notice. _________________________ (type) Property description is incorrect. Exemption was denied, modified or cancelled. Temporary disaster damage exemption was denied or modified.
Incorrect damage assessment rating for a property qualified for a temporary disaster exemption. Other:
___________________________________________
Section 4: Additional Facts What is your opinion of your property’s value? (Optional) $ _____________________ Provide facts that may help resolve this protest:
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division
For additional copies, visit: comptroller.texas.gov/taxes/property-tax 50-132 • 12-2020/22