Property Valuation

In Texas property tax, a 'protest' filed with the Appraisal Review Board (ARB) allows a property owner to challenge:

AOnly the tax rate set by the taxing authority
BThe appraised value, exemption denial, or other determinations of the appraisal district✓ Correct
CThe method used to collect delinquent taxes
DTREC's assessment of property value

Explanation

A property tax protest filed with the ARB allows a Texas property owner to challenge the county appraisal district's appraised value, denial of exemptions (homestead, agricultural, over-65, disabled), and other CAD determinations affecting tax liability.

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