How to Protest Your Property Tax Valuation in Texas with John Brusniak

This week on the ITC Tax Podcast, Mark sits down with the Honorable John Brusniak, one of Texas's most prominent property tax attorneys, who has been litigating property tax cases since the state's tax code was adopted in 1982. John walks through exactly why every property owner should file, what a protest needs to contain, and the procedural moves that quietly determine whether you win or lose at the appraisal review board.John explains the three most common grounds for protest, the new $125,000 business personal property exemption, and a critical mailing change that took effect last Christmas Eve. He also breaks down the burden of proof in Texas, how to use photographs as evidence, and why an informal conference before your hearing is often your best shot at a settlement. Spoiler: roughly 60 to 70 percent of taxpayers who protest get a reduction.For owners weighing what to do after the appraisal review board rules, John lays out all three appeal paths, district court, binding arbitration, and the State Office of Administrative Hearings, including the deadlines, dollar thresholds, and one rule that can sink your appeal entirely if you ignore it. If your notice of appraised value just hit your desk, this is the conversation to listen to before you act.#PropertyTax #ITCTax #TaxStrategy #TaxCompliance #BusinessTaxes #TexasTax #TaxExemptions #TaxSavings #BusinessPersonalProperty #SmallBusiness #PropertyTaxProtest #TexasPropertyTax #AppraisalDistrictKey Takeaways● Filing a protest protects your legal rights. Skip the deadline and you forfeit your chance to challenge anything the appraisal district does with your property that year.● The three most common grounds for protest are excessive market value, unequal appraisal compared to similar properties, and missed exemptions, including the new $125,000 business personal property exemption now available in Texas.● If you did not receive a notice of value, file a protective protest anyway. Appraisal districts are not required to send a notice when nothing changed from the prior year, and waiting can cost you your appeal rights.● The U.S. Postal Service no longer cancels mail the day you drop it off. To lock in your filing date, walk your protest into the post office and ask the clerk to hand cancel the envelope across the postage stamp.● Always check the box requesting the appraisal district's evidence. It gives you a 15-day preview of their case and legally freezes their testimony so they cannot introduce anything new at the hearing.● Always request an informal conference. It is your best opportunity to settle before the appraisal review board, and panels are skeptical of taxpayers who have not tried to resolve their disputes.● Texas law places the burden of proof on the appraisal district for value and equity protests, but appraisal review boards still expect physical evidence. Bring photographs, use close-ups, and document damage in detail.● Your property value cannot be raised as a result of a protest hearing, but anything you testify to under oath can be used against you in future years, including omitted property the district was previously unaware of.● Top-line agreements let you bypass the appraisal review board entirely while preserving your right to appeal to a higher authority.● Appeals after the ARB ruling include state district court (60 days, any property), binding arbitration through the Comptroller (60 days, up to $5 million non-homestead), and the State Office of Administrative Hearings (30 days, $1 million minimum). To preserve your appeal, you must pay at least the tax amount you admit you owe.● Roughly 60 to 70 percent of taxpayers who protest receive some value reduction. The odds favor filing.Connect● ITC Tax Podcast: https://www.itctax.com● ITC Tax on LinkedIn: https://www.linkedin.com/company/itc-tax● Mark Dzeda, Host, ITC Tax: https://www.itctax.comMentioned in this episode:Optimize Your Property Tax!ITC Tax