Smith County Property Tax Protest — Texas

Step 1: Review your Notice of Appraised Value when it arrives in spring (typically by mid-May) and compare the assessed value to recent comparable sales in your neighborhood to determine if your property is overvalued.

Step 2: File your protest before the deadline—either online using the SCAD Online Protest System (with your protest ID from the notice), by mail, or in person at the appraisal district office. You may use the official Notice of Protest form or submit a written letter stating your name, property information, and reason for disagreement.

Step 3: Schedule and attend an informal review meeting with Smith County Appraisal District staff to present your evidence and negotiate a lower valuation. In 2023, 54% of informal hearings in Smith County resulted in a reduction, and many cases resolve at this stage without advancing to the ARB.

Step 4: If the informal review does not result in a satisfactory outcome, proceed to a formal hearing before the Appraisal Review Board (ARB). You will receive a notice with the scheduled date and time. Prepare your evidence including comparable sales, photographs, independent appraisals, and documentation of property defects or errors in the property record.

Step 5: Present your case at the ARB hearing with supporting evidence. The ARB, an independent panel of citizens appointed by the district administrative judge, will review evidence from both you and the appraisal district and issue a written order by certified mail with their determination.

Step 6: If you are dissatisfied with the ARB's decision, you have the right to appeal to the next level. Depending on property type and value, you may appeal to state district court, binding arbitration, or the State Office of Administrative Hearings (SOAH). Information about these options is included with your ARB order.