PUBLIC NOTICE
Office Closure December 24 - 26 2025
Christmas
&
Jan 1 - 2
New Year

• 2025 Appraised Values are now viewable online at brewstercotad.org – click “property search” at the top of the homepage to see your appraised value for tax year 2025.
• Notices of Appraised Value have been mailed to new property owners, and property owners whose appraised value has increased by more than $1000.
• If your appraised value is within $1000 of last year’s value or lower than last year’s value, you will not receive a notice in the mail. However, all taxpayers have the right to protest their appraised value, regardless of whether or not they received a notice in the mail.
• Taxpayers can file their protest online at brewstercotad.org – click “Online Protest” at the top of the page – or by filling out a Property Owner’s Notice of Protest form available in hard copy at the appraisal district office and in .pdf format for download at brewstercotad.org
• The standard of appraisal in Texas is 100% of Market Value, meaning that the number the CAD is required by law to target is the probable sale price of the subject property as of January 1 of the current tax year.
• When a taxpayer files a protest, it is a good idea to state your own opinion of value – simply stating “that’s too high” without stating your own opinion of value makes your protest less likely to be resolved promptly and favorably.
• The Timely Filing Deadline for protests is JUNE 30, 2025
  • Protests received after this date may be refused by the Appraisal Review Board, depending on the circumstances
  • Don’t Delay! – If you believe your property would not sell for the CAD’s opinion of value, file a protest and state the value that you believe to be correct
• If you recently purchased your property, the CAD will almost always reduce the appraised value to the actual purchase price if the property owner provides their closing statement

Overview of the Protest Process

1. Taxpayer files their notice of protest either online or with a paper form
2. An appraiser at the CAD will review the appraised value and contact the taxpayer to try to reach an agreed value. If an agreed value is reached, the appraised value is modified and the protest is resolved.
3. If an agreed value cannot be reached, or the CAD is unable to contact the taxpayer to resolve the protest informally, a hearing will be scheduled before the Appraisal Review Board
4. After hearing the Taxpayer’s and CAD’s opinions of value, the Appraisal Review Board will set the value for the current tax year
   1. The Appraisal Review Board’s decisions are subject to appeal through binding arbitration and/or litigation at the district court

Brewster County Appraisal District Low Income Housing Capitalization Rate for 2026 will be 8-9.5% depending on age and condition of subject property.