Form 50-231, Notice of Hearing, is a Texas Comptroller of Public Accounts form that a county appraisal review board (ARB) may use as its notice of hearing on a motion to correct the appraisal roll under Tax Code Section 25.25(c) or (d). The ARB enters the hearing's date, time and place and describes the property by address and parcel number. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The original is published by the Comptroller's Property Tax Assistance Division.
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What is 50-231?
Form 50-231, Notice of Hearing, is the Texas Comptroller of Public Accounts form that an appraisal review board (ARB) may use to notify the parties that it has scheduled a hearing on the merits of a motion to correct the appraisal roll under Tax Code Section 25.25(c) or (d).
The form is a one-page, fill-in notice. It is headed "County of ______, State of Texas" and states that the named County Appraisal Review Board has scheduled a hearing under Tax Code Section 25.25 to determine a correction on the appraisal roll. The board fills in the hearing date (month, day, year), the time and a.m. or p.m., the place of the hearing, the address of the property and its parcel number. A line above the printed words "County Appraisal Review Board" closes the notice.
The printed instructions at the top explain when a hearing arises. If the chief appraiser and the property owner do not agree to a correction under Section 25.25(c) or (d) before the 15th day after the motion is filed, the party who filed the motion is entitled, on request, to a hearing and a determination of the motion by the ARB. The form was developed by the Comptroller's Property Tax Assistance Division, and the printed edition code is 50-231 • 07-19/9. The Comptroller's property tax forms page lists many other numbered forms, such as tax rate notices and school district value study petitions; this one concerns only ARB hearings on roll-correction motions.
Who needs to file 50-231?
The main user is a county appraisal review board that has scheduled a hearing on a motion to correct the appraisal roll under Tax Code Section 25.25(c) or (d). The form states that it "may be used" for this notice, so it is a convenient format for the written notice rather than a document the form requires.
The ARB must deliver written notice of the date, time and place of the hearing to three recipients:
- the chief appraiser;
- the property owner;
- the presiding officer of the governing body of each taxing unit in which the property is located.
Property owners, chief appraisers and taxing unit officers are therefore the people who receive the completed notice. A party who filed the motion and wants a hearing requests it from the ARB; the form does not ask that party to complete Form 50-231. The form is limited to hearings on motions under Section 25.25(c) or (d). Appraisal districts, not the Comptroller, answer questions about protests to the ARB, according to the Comptroller's forms page.
When to file 50-231
The triggering event is the ARB's scheduling of a hearing on a motion under Tax Code Section 25.25(c) or (d). The form says the ARB shall deliver written notice of the date, time and place to the chief appraiser, the property owner and the presiding officer of each affected taxing unit not later than 15 days before the date of the hearing.
A hearing arises when the chief appraiser and the property owner do not agree to a correction before the 15th day after the date the motion is filed. In that case the party who brought the motion is entitled, on request, to a hearing and a determination of the motion by the ARB. The form prints no other deadline and no validity period.
How to fill out 50-231
Enter the county at the top
On the line after "County of", write the name of the county. The state is already printed as Texas.
Name the appraisal review board
In the first sentence of the notice, write the county name before "County Appraisal Review Board" to identify the board that scheduled the hearing.
Enter the hearing date
Fill in the month, day and year of the hearing in the three spaces provided. Remember that notice must be delivered not later than 15 days before this date.
Enter the hearing time
Write the time of the hearing and mark whether it is a.m. or p.m. in the space that follows.
Describe the place of the hearing
On the line after "The hearing will be held at", write the place where the hearing will take place.
Identify the property
Under "This hearing concerns property described as follows", enter the property address and, on the next line, the parcel number.
Complete the board line at the bottom
Fill in the lines above the printed words "County Appraisal Review Board" as the form provides, naming the county board giving the notice.
Review and download the completed PDF
Check the date, time, place, address and parcel number against the motion, then download or print the completed PDF from FillingPDF and deliver it as described under How to submit.
How to submit 50-231
Form 50-231 is not filed with the Comptroller. The ARB completes it and delivers it as written notice to the chief appraiser, the property owner and the presiding officer of the governing body of each taxing unit in which the property is located, not later than 15 days before the hearing.
- Delivery: the form names no mailing address, portal or other delivery method. The ARB chooses how the written notice reaches each recipient, within the 15-day limit.
- Extra copies: the form points to comptroller.texas.gov/taxes/property-tax for additional copies.
- Questions: the Comptroller's forms page says appraisal districts answer questions about protests to the appraisal review board, and refers to its Local Property Information webpage for appraisal district contacts.
No fee is printed on the form. FillingPDF lets you fill out and download the PDF; delivery of the notice follows the requirements printed on the form.
Common mistakes to avoid
- Delivering the notice fewer than 15 days before the hearing date; the form says written notice must go out not later than 15 days before the hearing.
- Sending the notice to only some of the required recipients instead of the chief appraiser, the property owner and the presiding officer of each taxing unit in which the property is located.
- Using Form 50-231 for a hearing that is not on a motion to correct the appraisal roll under Tax Code Section 25.25(c) or (d).
- Leaving the time unmarked as a.m. or p.m., or writing the date without the month, day and year the form asks for separately.
- Leaving the place of the hearing blank or incomplete, so recipients cannot tell where to appear.
- Omitting the parcel number or giving only a partial property address in the description of the property.
- Leaving the county name blank at the top or in the board's name, so the notice does not identify which County Appraisal Review Board scheduled the hearing.
Frequently asked questions
What is Form 50-231, Notice of Hearing?
It is a Texas Comptroller of Public Accounts form that an appraisal review board may use to notify parties of a hearing on a motion to correct the appraisal roll under Tax Code Section 25.25(c) or (d). It states the hearing's date, time, place and the property concerned.
Who fills out a notice of hearing on Form 50-231?
The county appraisal review board that scheduled the hearing completes it. The chief appraiser, the property owner and the presiding officer of each taxing unit where the property is located receive it as written notice.
How far in advance must the ARB send the notice of hearing?
Not later than 15 days before the date of the hearing. The form says the ARB shall deliver written notice of the date, time and place to the chief appraiser, the property owner and the presiding officer of each taxing unit's governing body.
When is a party entitled to a hearing on a motion to correct the appraisal roll?
If the chief appraiser and the property owner do not agree to a correction under Section 25.25(c) or (d) before the 15th day after the motion is filed, the party who brought the motion is entitled, on request, to an ARB hearing and determination.
What information goes on Form 50-231?
The county, the name of the County Appraisal Review Board, the hearing date (month, day, year), time with a.m. or p.m., the place, the property address and the parcel number. The form ends with a line above the words County Appraisal Review Board.
Can I fill out Form 50-231 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Comptroller and does not deliver the notice; the appraisal review board sends it to the required recipients.
Where can I get more copies of Form 50-231?
The form says additional copies are available at comptroller.texas.gov/taxes/property-tax, and the Comptroller lists it among its Property Tax Forms. Contact your appraisal district for questions about protests to the appraisal review board.
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