(1) The reappraisal cycle for class three and class four property is January 1, 2017, through December 31, 2018. The department will accept requests for informal classification and appraisal reviews (Form AB-26) for class three and class four property for tax years 2017 and 2018.

(2) The reappraisal cycle for class ten property is January 1, 2015 through December 31, 2020. The department will accept Form AB-26 requests for class ten property for tax years 2015 through 2020.

(3) A property taxpayer who is dissatisfied with their property's appraised value may submit a Form AB-26 one time per reappraisal cycle. The Form AB-26 must be submitted to the local department office in the county in which the property is located within 30 days after the date on the classification and appraisal notice to be considered for the current tax year.

(4) For taxpayers who do not file within 30 days after the date on the classification and appraisal notice, the informal review will be considered for the following year.

(5) Any adjustments to taxable value will be reflected only in the tax year timely filed and ensuing years. There will be no retroactive adjustments to the taxable value for years prior to the accepted filing date.

(6) Taxpayers may file a Form AB-26 in any year of a reappraisal cycle, but only one time during the cycle unless the department determines that a change in value occurred and the taxpayer receives a new classification and appraisal notice during the cycle.

(7) The department will deny a property owner's Form AB-26 request if no response to the department's final written request to either schedule an appointment or provide additional documentation is received within 15 working days from the date on the request. The final written request will only occur after the department has attempted to contact the property owner several times either by telephone, by e-mail, or with a property site visit. The letter denying the taxpayer's Form AB-26 request will inform the property owner that they may appeal the department's decision to the county tax appeal board and that if they fail to respond to the department's denial they may lose their right to appeal.