Protest Procedures
Informal appointments (District staff) & Formal (Appraisal Review Board) Hearings
The Ector County Appraisal District strives to provide the taxpayers of Ector County with information regarding all stages of the appraisal process, including protest procedures.
Your appraisal - The appraiser is required to appraise property at market value as of January 1st, and has applied generally accepted mass appraisal methods and techniques based on the individual characteristics that affect the market value of your property. The Ector County Appraisal District uses an annual reappraisal cycle, which means that your property is reappraised each year. Your property is compared to similar properties that have sold recently, and the value is based on those comparisons.
Informal appointments
Before you file a formal protest we encourage you to review your property appraisal with a member of the Appraisal District's staff. If you disagree with the proposed value on your Notice of Appraised Value or any other action the appraisal district may have taken regarding your property, please call our office to discuss your concerns with our staff. Your call will be routed to the appraiser responsible for the appraisal of your property, and the appraiser will return these calls in the order in which they are received. If you request an appointment with the appraiser, our staff will schedule the appraiser and provide you with your appointment time.After informally reviewing the property appraisal, the appraiser will take one of the following actions:
- Change the appraised value based on the information provided.
- Re-inspect the property.
- Make no change to the original appraisal.
After your informal property review and notification of the appraiser's action, you may choose one of the following actions:
- Agree with the decision of the appraiser.
- Disagree with the decision of the appraiser, file a timely Notice of Protest, and attend a scheduled hearing with the Appraisal Review Board (ARB).
Providing information for real property - Documents such as settlement statements, closing papers, sale or purchase contracts, comparable sales of like properties, appraisals, engineer's reports, income and expense statements, agricultural history documentation, wildlife management plans, property photographs, recorded warranty deeds, and survey plats are helpful in determining your property's appraisal.
Providing information for business personal property - Providing information such as asset listings (with cost and year acquired), IRS returns, depreciation schedules, and balance sheets (with inventory information and income and expense statements) will help establish an accurate value for your property.
Formal Protests
Filing a formal protest with the Appraisal Review Board (ARB) - The ARB is an independent board of citizens that hears property owner protests and has the power to order the Appraisal District to make changes. If you file a written request for an ARB hearing (called a notice of protest) before the deadline indicated on your notice, your case will be scheduled for a hearing.Protests to the ARB must be written. There is a Notice of Protest form included in the Notice of Appraised Value you received by mail. The form may also be obtained in the Property Tax Information - Form List on this site. The Appraisal District office also has forms for protesting, but an official form is not necessary. Any written notice of protest is acceptable if it identifies the owner, the property that is the subject of the protest, and the reason for the protest. Please identify the property in question (property address, account number, legal description), state the nature of the protest, and attach any applicable documentation needed for our review.
Protests must be filed by May 31st, or no later than 30 days from the date of your Notice of Appraised Value, whichever is later. If you mail your protest, it must be mailed to 1301 E. 8th Street, Odessa, Texas 79761. It must also bear a U.S. Post Office cancellation mark dated by midnight of the protest deadline indicated on your appraisal notice. If you deliver your protest in person, it must be delivered by 5:00 pm on the date of the protest deadline indicated on your appraisal notice.
Once the written protest is received, a hearing is scheduled by the ARB. At least 15 days before the scheduled date of your hearing, we will send you a notice of the appointment stating the date, time and location of your hearing. The Appraisal District will also send you a copy of the ARB hearing procedures and a copy of Taxpayers' Rights, Remedies & Responsibilities (a publication of the State Comptroller's Office).
Your Appraisal Review Board (ARB) Hearing - It is important that you be prompt for your hearing. You can be represented at your hearing in one of three ways:
- You can appear in person.
- You can authorize someone else in writing to appear on your behalf (such as a spouse, family member, or friend). To authorize someone who is paid for representing you, you must use a special Appointment of Agent form. This form is available from the Appraisal District, or in the Property Tax Information - Form List on this site. The form must be on file at the time of your scheduled ARB hearing.
- You can file your evidence in the form of an affidavit. The affidavit and all supporting documents must be received by the ARB before the scheduled hearing date. The affidavit should be executed before a Notary Public stating that you affirm that the information contained is true and correct. Identify in the affidavit the property owner's name and mailing address, the account number, the property description, your opinion of value, and the date and time of your scheduled hearing.
If you no longer have an issue and want to withdraw your protest, please mail, email, or fax your withdrawal notification to the Appraisal District at 1301 E. 8th Street, Odessa, Texas, 79761, ector@ectorcad.org, (432) 332-1726. Be sure to provide your name, property description, and the date and time of your scheduled hearing.