By when must a property owner file a written notice of property with the ARB?

The requirement for property owners to file a written notice of protest with the Appraisal Review Board (ARB) is specifically outlined in Texas property tax regulations. According to the law, a property owner must file this written notice either by May 31st or within 30 days after receiving their appraisal notice, whichever date is later. This stipulates that property owners have a clear timeframe to contest any discrepancies they may perceive in their property valuation, allowing them a reasonable period to gather evidence and prepare their case.

This flexibility supports property owners by accommodating variances in when appraisal notices are dispatched each year, ensuring they have adequate time to respond appropriately. The other dates provided do not reflect the legal requirement specified in Texas law for filing a notice of protest, making this option the most accurate choice based on the regulations governing appraisals and protests in Texas.