4631 Andrews Hwy.
Midland, Texas

P.O. Box 908002
Midland, Texas
79708-0002

Phone: 432-699-4991
Fax: 432-689-7185
 
ARB Links:
ARB Index
Types of Protests
How and When to Protest to the ARB
Formal and Informal ARB Meetings
Authorization and Attendance to ARB Meetings
Documentation and Evidence for ARB Meetings
Procedures in an ARB Formal Meeting
The Court Appeal Process
ARB Members





 

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Documentation and Evidence

Real Property Protests:
Documentation that may be used most effectively as evidence in a Real Property Protest are as follows:
  • Blueprints, surveys, your own measurements to attest to the square footage of the improvements and /or land size. Please note: square footage is based on outside measurements.
  • Photographs, statements from builders, independent appraisals, estimates to repair are good sources to reflect structural damages or hidden defects.
  • Complete closing statements, including the signature page, and "Earnest Money Contract" to attest to market value. 
  • Documentation attesting to the fact that the value exceeds market value could include comparable neighborhood sales including square footage, construction material, etc., recent appraisals, rent received, annual income, and expense statements, recent written offers to purchase the property and current listings of similar properties.
  • In the case of an absolute exemption (such as church, charitable) or an open-space (AG) denial provide documentation to dispute the specific reason for the denial.

Personal Property Protests:
Documentation that may be used most effectively as evidence in a Real Property Protest are as follows:
  • Documentation attesting to your cost of inventories as of January 1, or adjusted thereto, and the method of valuing inventory (lifo, fifo, etc.).
  • Listing of all furniture, fixtures, machinery and equipment to include the description of the property; year each item was acquired and its acquisition cost. Copies of fixed asset ledgers and/or depreciation schedules are acceptable documentation.
  • Listing of all vehicles to include year, make, model (tonnage for trucks, trailer type for trailers) etc. owned and used in the operation of your business.
  • Original and/or audited copies of the above documents are preferred. Please provide a copy of your last year’s Federal Income Tax Return if no other documentation is available.

For more information, please see Taxpayer's Rights and Remedies