To qualify for a temporary disaster exemption, a property must meet the requirements under Tax Code Section 11.35(a); be in an area that the governor declared to be a disaster area following a disaster; and be at least 15 percent damaged by the disaster.292 
recognizes both the old and new owners as having an inter est in the property's taxes. If a property owner acquired the property after Jan. 1, he or she may protest its value if the protest is filed before the deadline 298 
The appraisal records may show the property as located in one school district when it actually is in another. A property owner can protest the inclusion of property on the appraisal records if it should be taxed at another location in Texas.299 
A property owner may also protest the determination of the appropriate damage assessment rating for property qualify ing for a temporary disaster exemption.293 The chief appraiser uses resources such as FEMA or the county emergency man agement authority to determine the percentage of disaster damage and assigns a damage assessment rating of Level I, II, III or IV based on the physical damage sustained by the property.294 
Failure to Provide Required Notice A property owner has the right to protest if the chief apprais er or ARB fails to give the property owner any required tax notices.300 
A property owner who believes he or she is not receiving all tax notices in a timely manner should contact the appraisal district to ensure that the appraisal district's records correctly reflect the property owner names for each property and mail ing address for all notices. 
Denial or Change of Special Appraisal If the property owner protests the value of a farm or ranch that is qualified for special appraisal, he or she should find out how the appraisal district calculated the property's value and compare the appraisal district's information with that of other experts on agriculture, such as the county ag exten sion agent, the U.S. Department of Agriculture or other rec ognized ag sources. The Comptroller's Manual for the Ap praisal of Agricultural Land provides information about the general appraisal process for qualified ag land. 
A property owner cannot protest a failure to give notice if the taxes on the property are delinquent. 301 Before the delin quency date, the property owner must pay a partial amount, usually the amount of taxes not in dispute.302 A property owner may ask the ARB to be excused from prepaying taxes; to do so, he or she must file an oath attesting to an inability to pay the taxes in question and argue that prepaying them would restrain his or her right to access to the ARB.303 The ARB will hold a hearing and decide the terms or conditions of payment.304 
Find out why the chief appraiser denied the application. Spe cial appraisal laws have specific requirements for the prop erty to qualify. Provide evidence that the property is eligible for special appraisal based on its principal devotion to ag use, as well as the history and intensity of this use. 295 
If the property owner has taken only part of the land out of ag use, he or she may need to show which parts still qualify.296 If the land has been let lie fallow, the property owner should show that the time it has been out of ag use is not excessive or is part of a typical crop or livestock rotation process for the county.297 
Any Other Adverse Actions Property owners have the right to protest any appraisal dis trict action that applies to and adversely affects them.305 For example, the chief appraiser may claim the property was omitted from the appraisal roll and not taxed in a previous year.306 A property owner can protest only those actions that affect the property. 307 
Errors in Appraisal Records Errors in appraisal records often are simply mistakes. The appraisal district may, for example, have failed to change a property's records, resulting in an incorrect owner.

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