What actions can a property owner protest before the appraisal review board?

A property owner can protest the determination of their property's appraised value before the appraisal review board. This right to protest is fundamental to the property tax system in Texas, allowing property owners to challenge the valuation placed on their property by the local appraisal district. If a property owner believes that their property has been appraised higher than its market value or that the appraisal process was flawed, they can present their case to the appraisal review board to seek a reassessment of the appraised value.

Protesting the appraised value is crucial because it directly affects the amount of property taxes owed; a higher appraisal results in higher taxes, whereas a successful protest could lead to a reduction in the tax burden for the property owner. This process ensures that property values are fair and equitable across the community, fostering a system of checks and balances in property taxation.

The other options do not represent valid grounds for protest before the appraisal review board. For example, the tax bill amount is determined based on the appraised value and the enacted tax rate, and thus would not be protestable until after the appraised value is established. The same applies to tax payments made in prior years, which cannot be protested because they are retrospective and not subject to the review process for current valuations.