What is the timeframe for a property owner to file a notice of protest for a single-family residence that qualifies for an exemption?

The correct timeframe for a property owner to file a notice of protest for a single-family residence that qualifies for an exemption is before May 1 or within 30 days after the notice of appraised value is sent out by the appraisal district. This rule is set forth to ensure that property owners have a clear and reasonable amount of time to review their property assessments and contest them if they believe the appraised value is incorrect.

The deadline of May 1 is critical because it establishes a clear cutoff for the majority of property owners. However, the additional provision of allowing 30 days after the notice of appraised value provides flexibility, ensuring that homeowners who may not receive their appraised value notice by the standard deadline still have an opportunity to protest if they receive their notice later in the timeline.

In summary, this allowance for protest ensures that all property owners, regardless of the date they receive their notice, can respond in a timely manner, thus protecting their rights to fair taxation.