Disclaimer

1. Scope of the Site

county-cad.us/ publishes editorial guides to U.S. county-level property assessment offices — county appraisal districts, county assessors, and county property appraisers — plus the state coordinator layer (Texas Comptroller, California State Board of Equalization, Florida Department of Revenue, etc.) and federal cross-references (IRS Pub. 530, IRC § 164 SALT cap, VA exemption coordination). It does not provide property tax services, valuations, exemption decisions, protest representation, or any other county or state taxing function.

2. Not Legal or Tax Advice (Repeated)

Nothing on the site is legal advice or tax advice. Information about exemptions, protest procedures, valuation methods, ARB hearings, mineral interests, agricultural valuations, business personal property, tax sales, and similar topics is general informational background. For any advice on your specific situation, consult a licensed property-tax attorney, a Texas-licensed property tax consultant (Tex. Occ. Code Ch. 1152), a CPA, or your state’s licensed tax-representative framework.

3. Not a Consumer Reporting Agency (FCRA Position)

county-cad.us/ is not a Consumer Reporting Agency under the Fair Credit Reporting Act (15 U.S.C. § 1681 et seq.). We do not assemble, evaluate, or sell consumer reports. We do not provide reports for employment, credit, insurance, tenant-screening, or property-ownership-screening purposes. Property records are public records under state public-records law; the county is the source.

4. Deadlines — You Are Responsible for Confirming with Your County

1. Texas Notice of Protest deadline. Tex. Tax Code § 41.44(a) generally sets the deadline at the later of May 15 or 30 days after the appraisal district mails the notice of appraised value. Counties sometimes mail late; the 30-day rule applies in those cases. Confirm with your CAD’s specific notice.
2. California assessment appeals deadline. Filing periods vary by county — most counties open the regular filing period from July 2 to September 15, but counties with mailed assessment notices may run until November 30. Cal. Rev. & Tax. Code § 1603. Confirm with your county’s Clerk of the Board of Supervisors.
3. Florida VAB petition deadline. Fla. Stat. § 194.011(3)(d) sets the deadline at 25 days from the TRIM notice mailing date. The TRIM notice typically mails in mid-August; the deadline is mid-September.
4. New York Grievance Day. Most New York towns set Grievance Day on the fourth Tuesday in May (RPTL § 512). Cities and some towns vary.
5. Late-filed protests. Texas allows late protests in narrow circumstances (Tex. Tax Code §§ 41.411, 41.4115) — e.g., when notice was not mailed. Other states have very limited late-filing relief. Do not assume your state allows late filing.

5. Protest Procedure Variability

Protest procedure varies by state and by county within a state. Texas requires a Notice of Protest (Form 50-132 or county equivalent), an informal review with the appraiser, a formal ARB hearing if not resolved, and judicial appeal options to district court (Tex. Tax Code Ch. 42) or binding arbitration (Tex. Tax Code Ch. 41A) for residential cases. California, Florida, and other states use different processes. Online filing tools, evidence rules, and continuance availability vary by county.

6. ARB and Assessment Appeals Board Hearings

Texas ARB members are appointed by the local administrative district judge in counties with population over 120,000; in smaller counties they are appointed by the CAD Board of Directors. ARB hearings are quasi-judicial — evidence rules apply, exhibits are exchanged in advance, and oral testimony is taken. California Assessment Appeals Boards operate similarly under Cal. Rev. & Tax. Code Ch. 1. Florida Value Adjustment Boards (VABs) hear petitions under Fla. Stat. § 194. Hearing scheduling, evidence-exchange deadlines, and continuance rules are county-specific and time-sensitive.

7. Exemption Rule Variability

Property tax exemptions vary substantially by state and within states by county. Examples: homestead exemptions exist in most states but with different value floors, caps, and portability rules; the over-65/senior exemption in Texas (Tex. Tax Code § 11.13) freezes school-district taxes once granted; the disabled-veteran exemption in Texas can be a 100% exemption for veterans rated 100% disabled; the charitable, religious, and educational exemptions involve complex eligibility rules and rolling renewals. Application deadlines also vary — the Texas homestead application deadline is generally April 30 (Tex. Tax Code § 11.43), but late-filed applications can be granted retroactively in some circumstances. Always confirm with your county.

8. Valuation Methods — Three Approaches and Equal & Uniform

Property tax valuation generally uses three approaches — cost (replacement cost less depreciation), sales comparison (recent comparable sales), and income (capitalisation of income for income-producing property). Mass appraisal applies these approaches across thousands of properties using statistical models. Texas additionally allows protest on unequal appraisal grounds (Tex. Tax Code § 41.43(b)(3)) — comparing your property to similar properties — which is a powerful protest ground.

9. Business Personal Property (BPP)

Most states tax business personal property (inventory, equipment, furniture, fixtures) separately from real property. Texas requires an annual BPP rendition by April 15 (Tex. Tax Code § 22.23) with substantial penalties for failure to render or fraudulent rendition. The Texas BPP exemption is generally $2,500 (Tex. Tax Code § 11.145). California uses a separate Business Property Statement (Form 571-L). Other states use varying frameworks. Late-filing penalties can be significant.

10. Mineral and Oil/Gas Interests

Mineral interests (oil, gas, coal, hard-rock) are real property in most states and are valued separately from surface estate. Texas, Oklahoma, North Dakota, Wyoming, and New Mexico have substantial mineral-tax bases. Producing minerals are typically valued by present-value-of-future-production methods; non-producing minerals are often valued nominally. Royalty interests and working interests are valued differently. Specialized appraisal and protest is generally needed; the rules are complex.

11. Agricultural and Open-Space Valuation

Most states provide special-use valuation for qualifying agricultural land — Texas 1-d and 1-d-1 (open-space) valuation under Tex. Tax Code § 23.41 et seq.; California’s Williamson Act (Cal. Gov. Code § 51200 et seq.); Florida’s Greenbelt (Fla. Stat. § 193.461). Qualification requires actual agricultural use for a specified period and meeting state-specific intensity standards. Rollback taxes apply when qualifying use ceases — typically the difference between productivity value and market value for a number of prior years, plus interest. Rollback periods vary (Texas: 5 years for 1-d-1; California Williamson Act: cancellation fee).

12. Tax Sales and Redemption

Procedures vary widely. Texas uses tax-deed states; the property is sold at sheriff’s sale with a redemption period (Tex. Tax Code § 34.21 — typically 2 years for homestead and agricultural property, 6 months for other). California operates tax-defaulted property auctions through the County Tax Collector. Florida uses a hybrid tax certificate system. Procedures, redemption periods, and bidding rules are state-specific and county-specific. Investing in tax sales is high-risk and should not be undertaken without legal counsel.

13. Property Tax Consultants — Texas Has Specific Licensure

Texas requires property tax consultants representing taxpayers to be licensed under Tex. Occ. Code Ch. 1152, with a Senior Property Tax Consultant designation requiring additional experience and exam. Other states have varying licensing frameworks (some require attorney representation for ARB-equivalent appeals; some allow lay representation). Verify any consultant’s licensure with your state coordinator before retaining.

14. Third-Party Content and Links

The site links extensively to county, state, and federal agencies. We do not control those sites and are not responsible for their content, availability, accuracy, or privacy practices. A link does not imply endorsement.

15. Limitation of Liability

To the fullest extent permitted by law, county-cad.us/ and its operators, editors, and contributors are not liable for any indirect, consequential, special, incidental, or punitive damages arising from your use of the site or your reliance on any content — including but not limited to missed protest deadlines, missed exemption applications, missed ARB or VAB hearing dates, or any property tax outcome. Aggregate liability is capped at $100. See Terms of Service for the full liability framework, including the Delaware governing-law and AAA arbitration provisions.