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Late Protest OpportunitiesThe deadline for the filing of many appraisal review board protests is today. For many other potential protests, the deadline will pass in the near future - a matter of weeks if not days. No matter how diligent a property owner or tax consultant might be, there always seem to be a few protests that either get overlooked or the protest decision comes so late that the deadline is missed. When the deadline is missed, all hope might not be lost. There are opportunities for filing and obtaining late corrections after the initial protest deadline has passed. However, in pursuing these late protests, the property owner might face penalties that will cut into the benefit received by a value correction. RECENT ATTORNEY GENERAL OPINIONAG-0194 - No Tax Refund Available for Retroactive Travel Trailer Exemption In 2001, the Texas Constitution was amended to exempt personal travel trailers from most property tax, but that amendment did not extend the exemption to school property tax. This exclusion resulted in some school districts taxing travel trailers, when they previously had not. In 2003, the Constitution was amended again to include school districts in the exemption. The exemption was made retroactive to the 2002 tax year. However, the Attorney General's opinion indicates that neither the amendment nor any legislation requires or allows school districts to refund property taxes received from travel trailer owners for the 2002 and/or 2003 tax years. The opinion does indicate that those owners who refused to pay the tax assessment might benefit since the property on which the assessment was made is now exempt. The opinion also indicates that there may be a narrow window of opportunity (until January 1, 2005) for the Legislature to authorize school tax refunds. Upcoming deadlinesJune 1 July 1 July 20 July 31 |
