Payment Under Protest

General instructions for filing a payment under protest (Excluding Illegal Levy):

  1. You may protest your taxes only if you did not file an equalization appeal on the valuation of the same property for the same tax year. If you have protested your first half payment of taxes, you may not protest your second half payment.
  2. Complete the Tax Protest Form (PDF) and file a copy with the county treasurer’s office on or before DECEMBER 20. (If at least 1/2 of the taxes are paid by an escrow agent, a protest of the taxes must be filed no later than the following January 31.) If taxes are paid after these deadlines, any protest of the taxes must be filed at the time the taxes are paid.
  3. The County Appraiser will contact you to schedule an informal meeting with that office.
  4. When you receive notification of the results of the informal hearing, if you disagree with those results, you have 30 days from the mailing date of that notification within which to file an appeal with the Small Claims and Expedited Hearing Division or the Regular Division of the State Court of Tax Appeals. The county will include a form and filing instructions for filing to the State Court of Tax Appeals with your notification of hearing results.