False. The usual deadline for protest filing is on or before May 15th or 30 days after a notice of
appraised value was mailed, whichever is later. Late protests are allowed, if good cause can be
provided for missing the usual deadline. Good cause is a reason beyond someone’s control, such as a medical emergency. The Appraisal Review Board (ARB) determines whether a property owner has good cause. Late protests are due the day before the appraisal review board approves the records for the year. Additionally, deadlines are postponed to the next business day if it falls on a weekend or holiday.
If the appraisal district sends notice of the removal of agricultural appraisal due to the change in use of land, the protest deadline is before the 30th day after the notice of determination was mailed to the property owner. If the ARB sends notice to a property owner of a change that increases his / her tax liability and the change did not result from a protest that was filed, the deadline is before the 30th day after the notice of the determination was mailed.
If a property owner believes the appraisal district or the ARB should have mailed a notice and did not, he / she may file a protest until the day before taxes become delinquent (usually February 1st) or no later than the 125th day after the date the owner claims he / she received a tax bill from one or more of the taxing units that tax the property.
The ARB will decide whether it will hear a protest based on evidence regarding whether a required notice was mailed to a property owner.