How do I appeal a penalty?

The State Board of Tax Appeals (BOTA) has the authority to abate any penalty and order the refund of the penalty. In order to appeal a penalty. To appeal, obtain the form from the Appraiser’s office and return it to the County, who will then send it to the Board for their review. Either party may request that the rehear or reconsider its decision if requested within 15 days from the date of the Board’s decision.