The full explanation
In Texas it is the appraisal review board (ARB): you file your protest there, and at the hearing the board listens to you and to the appraisal district; neither the board nor the district sets your taxes. In Florida it is the value adjustment board (VAB): each county has one, and it hears appeals of values or denied exemptions. In both states you can represent yourself.
An example
Gustavo, in Texas, thinks the appraisal district valued his home too high. He files a protest and brings photos of the damage and sales of similar homes to the board's hearing.
You will see it in…
- The notice of appraised value in Texas
- The petition form for the value adjustment board in Florida
- The notice of your hearing date before the board
