Property Tax Process
Taxpayer’s Rights, Remedies and Responsibilites
General Property Tax Assistance
The Appraisal Process
Local Review: Texas Taxpayer Review and the ARB
To view the Texas Property Tax Code in its entirety visit the Texas Window on State Government Web site.
You deserve to know how your property taxes are set. New laws require local governments to be more transparent when it comes to the property tax process.
- Taxpayers have a stronger voice in the process.
- More information about how tax rates are set.
- One convenient place to learn about your tax rates and send feedback to your local elected officials.
What about my oil or gas property?
Market Value and Taxable Value - What's the difference?
How can appraised value change from year to year?
What if I disagree with the value placed on my property by the appraisal district?
Appraised Value and the Tax Rate
How are my taxes calculated?
A Message from the ARB – Hearing Guidance
The ARB has complete documentation of its hearing rules and procedures that will guide the hearing, but at a minimum, protesting property owners should read this guidance to ensure a smooth review process.
The ARB is comprised of fellow Freestone County residents. We do not work for the appraisal district. The ARB resolves disputes between property owners and the appraisal district.
You have a right to get the evidence the appraisal district has in advance of your hearing by request in writing (email is acceptable). Contact the appraisal district office to request their evidence packet.
The allotted time for your hearing is 30 minutes.
- Each side is allocated 10 minutes to present their relevant information.
- The remaining time is for questions and deliberations of the ARB.
Be concise in your presentation of evidence.
- Present facts and pertinent information.
- Pictures are quite effective.
- Bring at least 8 paper copies of your evidence to share with the board and the district or have your electronic evidence submitted at least 1 hour before your hearing time. This will help the process move smoothly.
- Do not repeat yourself. It does not help your case to say the same thing over and over.
- Direct questions to the ARB, not the appraisal district.
If your primary evidence is saying “My taxes are too high”, you probably are not going to win your protest.
Saying “My value is too high”, and presenting facts to justify your statement is evidence and goes a long way to help the ARB determine the case.
When contesting your property’s value, you must state your opinion of value. Your evidence should support that value.
If you have never been to an ARB hearing before, the ARB recommends you attend hearings before your hearing date to see how the process works. They are open to the public.
To File Your Protest
Fill out the protest form included with your Notice of Appraised Value or download from here.
Submit the form to the Freestone County Appraisal Review Board, before the deadline stated on your notice.
Forms may be submitted by mail or in person to:
218 N Mount St.
Fairfield, TX 75840
(a drop-box is located next to the front door)
Or by email to: firstname.lastname@example.org
How to Present Your Case at an Appraisal Review Board Hearing – A Homeowners Guide
How to Present Your Case at an Appraisal Review Board Hearing – A Guide for Small Business
Where to Find it in the Tax Code: Property Tax Protests and Appeals