To contest the Property Appraiser’s denial of an application for tax exemption or agricultural classification, a petition must be filed with the VAB no later than 30 days after the mailing of the Property Appraiser’s denial notice. The denial notices are usually mailed at the end of June.
To contest the “market and/or assessed” value of a parcel of property, a petition must be filed with the VAB no later than 25 days after the mailing of the Property Appraiser’s Truth-in-Millage-Act (“TRIM”) Notice. The TRIM notice is usually mailed around the middle of August.
Late-filed petitions will be considered by the VAB if the petitioner makes a verifiable showing of “good cause”, which requires the verifiable showing of extraordinary circumstances and the delay will not harm the VAB’s performance of its functions in the taxing process.