Nueces County property owners who missed the deadline to protest their property tax appraisal may still file a protest if they meet specific criteria.
Ollie Grant, Chief Appraiser for the Nueces County Appraisal District, said the move is being made to address situations in which the taxpayer might not have had control over.
"If a property owner can show good cause for missing the protest deadline, it's not too late for him or her to file a notice of protest, and request a hearing on the appraised value of their property," Grant said.
This year the usual deadline of May 31 was extended until June 6.
The late deadline for late filings with good cause will be the day before the Appraisal Review Board approves the 2008 appraisal records, which this year is expected to be July 22, Grant said.
Good cause is usually defined as something not within control of the taxpayer. In such cases, the property owner receives a two-step hearing.
First, the ARB decides whether the property owner has good cause for missing the deadline. Then, and only if the ARB determines the owner has good cause, the ARB hears the case.
"Additionally, property owners who received a notice of appraised value from the appraisal district after May 2, have a filing deadline of 30 days from the mailing date of the notice," Grant said. "The law also allows property owners working offshore or on full-time military active duty out of the country on the date of the deadline to file a late protest. In these two situations, the owner or their agent must file the protest before taxes on the property become delinquent."
Grant said property owners don't have to file their protest using a special document; however, their protest must be in written form, state their "good cause" for late filing and show the following elements: the property owner's identification or name, the property's identification, and an indication of the owner's dissatisfaction with some determination made by the appraisal district.
After approving a request for a protest hearing, the ARB will provide the owner with a written notice of the time, date and place of the hearing by first class mail at least 15 days before the scheduled hearing date.
For more information about filing a late protest, taxpayers are asked to call the local appraisal district office at 881-9978 or visit the district office at 201 N. Chaparral St.