Sec. 1.085(a-1) Delivery of Certain Notices by E-Mail. [Effective January 1, 2024]

a) On the written request of the owner of a residential property that is occupied by the owner as the owner's principal residence, the chief appraiser of the appraisal district in which the property is located shall send each notice required by this title related to the following to the e-mail address of the owner:

(1) a change in value of the property;

(2) the eligibility of the property for an exemption;  or

(3) the grant, denial, cancellation, or other change in the status of an exemption or exemption application applicable to the property.

(b) A property owner must provide the e-mail address to which the chief appraiser must send the notices described by Subsection (a) in a request made under that subsection.

(c) A chief appraiser who delivers a notice electronically under this section is not required to mail the same notice to the property owner.

(d) A request made under this section remains in effect until revoked by the property owner in a written revocation filed with the chief appraiser.

(e) After a property owner makes a request under this section and before a chief appraiser may deliver a notice electronically under this section, the chief appraiser must send an e-mail to the address provided by the property owner confirming the owner's request to receive notices electronically.

(f) The chief appraiser of an appraisal district that maintains an Internet website shall provide a form on the website that a property owner may use to electronically make a request under this section.

If you would like to request to receive electronic communication, please fill out and submit the following form.  You can click Here for the form or the form is located under the 'Services" Tab -> Forms and is located under Misc. Forms. "Request for Electronic Delivery of Communication with a Tax Official". Print, complete and send by email to admin@wheelercad.org

For Immediate Release

April 29, 2024

Property Owners Can Protest Property Appraisal Values

Property owners who disagree with the Wheeler Appraisal District’s appraisal of their property for local taxes or for any other action that adversely affects them may protest to the local appraisal review board (ARB).

Notices will be mailed out on May 3, 2024 to property owners whose value has increased by $500.00 or more.  A property owner must file a written notice of protest before June 4, 2024. The ARB will begin hearing taxpayer protests on June 19, 2024.

After the ARB completes its hearings and approves final property tax appraisals, taxing units will use these appraisals to set property tax rates.

The ARB is a group of citizens who live in the appraisal district. In counties with populations less than 75,000, the local administrative district judge appoints ARB members. Otherwise, the appraisal district's board of directors appoints them. Property owners may protest any of the following issues to the ARB:

• the property's appraised or market value;
• unequal property appraisal;
• the property's inclusion on the appraisal records;
• denial of a partial exemption, such as a homestead exemption;
• determination that the property does not qualify for the circuit breaker limitation on appraised value for non-homestead real property;
• denial of special appraisal, such as agricultural or timber productivity appraisal;
• determination that agricultural or timberland has had a change of use and is subject to a rollback tax;
• identification of the taxing unit or taxing units in which the property is located;
• determination that the taxpayer is the property owner; or
• any other action of the appraisal district office or ARB that adversely affects the owner.

The ARB schedules a hearing and sends the protesting property owner written notice of the date, time and place of the hearing. The law contains specific timelines and procedures for both the property owner and the ARB throughout the appraisal protest process, as detailed in the Comptroller’s publication, Taxpayer Assistance Pamphlet.

Copies are available from Wheeler Appraisal District at 402 S. Main or the website www.wheelercad.org The publication is also available on the Comptroller’s Property Tax Assistance Division’s website at comptroller.texas.gov/taxes/property-tax/.