HOME | CONTACT US | BLOG | PROPERTY TAX CLIENT LOGIN | APPRAISAL CLIENT LOGIN
Friday, June 23, 2017 Search 
    HOME         ABOUT US         PROPERTY TAX         APPRAISALS         RESEARCH & CONSULTING         FEDERAL TAX REDUCTION         IN THE NEWS    
  BLOG 
RECENT POSTS
MONTH LIST
2017
January (1)
February (2)
March (1)
April (2)
May (1)
June (1)
2016
January (1)
February (1)
March (1)
April (1)
May (1)
June (1)
July (1)
August (1)
September (1)
October (1)
November (1)
December (2)
2015
June (6)
September (1)
October (1)
November (1)
December (1)
2014
March (16)
April (32)
May (50)
June (19)
July (20)
August (20)
September (21)
October (17)
November (8)

Real Estate Services Company, Real Estate Research, Real Estate Support Services Firm Houston, Texas, USA

Blogs

2014 - March POSTS

The Chief Appraiser Must Have Valuation Qualifications

31st March 2014
While it may seem basic that the chief appraiser of an appraisal district Law Changes – the role of the Taxpayer Liaison Officer (for counties with at least 120,000 in population) is expanded.  They must also forward complaints to the Texas Comptroller.  They are required....
Posted in: Texas Property Tax
Keywords: Propert Tax Law Changes, Texas Property Tax

ARB Members Must Take a Training Class Annually

28th March 2014
Requiring the appraisal review board members to take a class annually is an excellent idea.  The Texas Tax Code is quite friendly to Texas taxpayers.  The problem is that appraisal districts and appraisal review board members ignore the law. Historically, appraisal review board....
Posted in: Texas Property Tax
Keywords: Propert Tax Law Changes, Texas Property Tax

ARB Members must Perform their Duties Without Bias or Prejudice

27th March 2014
The Tax Code has required that appraisal review board members swear an oath to God to follow the Tax Code.  Nonetheless, the reality is that the appraisal districts pay the appraisal review board members.  Further, rightly or wrongly, many appraisal review board members believe that....
Posted in: Texas Property Tax
Keywords: Propert Tax Law Changes, Texas Property Tax

Clarifies that Evidence not Timely Presented to the Property Owner two Weeks Prior to the Hearing

26th March 2014
This change to the Texas Tax Code is simply an attempt to clearly state what has been the law of the land for at least 20 years; that the appraisal district can’t present evidence not timely provided to the other side. The appraisal district does not have to provide the property owner....
Posted in: Texas Property Tax
Keywords: Propert Tax Law Changes, Texas Property Tax

Do not Have to File the A of A Prior to the Hearing

25th March 2014
The Texas Tax Code had been clear that the property owner’s representative only needed to present the appointment of agent at the hearing.  About six years ago, there was a change that allowed the appraisal review board to set rules for the timing of submitting the appointment of....
Posted in: Texas Property Tax
Keywords: Propert Tax Law Changes, Texas Property Tax

ARB Panel Members Must Give a Decision for each Issue Protested and Must Deliberate Orally

24th March 2014
This change really addresses two key issues: 1) giving a decision for each issue protested separately and 2) deliberating orally.  In the past, appraisal review board often gave only one value and deliberated by whispering to each other or passing notes. This is a positive change since....
Posted in: Texas Property Tax
Keywords: Propert Tax Law Changes, Texas Property Tax

New Rules for Hearings That Clarify Rights

21st March 2014
Texas Tax Code section 41.66 (titled hearing procedures) has long provided clear rules for the hearings.  It includes the right to obtain testimony from witnesses and to cross examine witnesses.  However, within the last year, Harris County Appraisal Review Board members have ignored....
Posted in: Texas Property Tax
Keywords: Propert Tax Law Changes, Texas Property Tax

Can Request a New Hearing Date if CAD or ARB Attempts to Move to a Different ARB Panel

20th March 2014
Forum shopping is a game attorneys have played successfully for years.  The first iteration is to pick the ideal county to file a lawsuit.  The ideal county is one where the judges and the juries are favorable to the attorney’s position. Appraisal districts have their own....
Posted in: Texas Property Tax
Keywords: Propert Tax Law Changes, Texas Property Tax

Request for New Hearing Date if Appraisal District Does not Provide 41, 461 Information

19th March 2014
The Texas Tax Code for many years has required that the appraisal district provide the information they intend to use at the hearing (41.461) and that they may not use any information provided to the property owner 14 days ahead of the hearing (41.67 (d)). In practice, most appraisal districts....
Posted in: Texas Property Tax
Keywords: Propert Tax Law Changes, Texas Property Tax

ARB Must Reschedule If Two ARBs Scheduled for One Date

18th March 2014
The intention of the legislature for many years has been that if a property owner or property owner’s agent is scheduled to attend hearings at multiple appraisal districts, the appraisal review board shall reschedule the hearing for the appraisal review board hearing with the later postmark. ....
Posted in: Texas Property Tax
Keywords: Propert Tax Law Changes, Texas Property Tax

Can Get Hearing Rescheduled if Missed for Good Cause

17th March 2014
The intent of this change in the Tax Code is to allow a property owner or the agent of a property owner to reschedule a hearing they did not attend if they missed the hearing due to “good cause” and  request a reschedule within 4 days of the original hearing. “Good....
Posted in: Texas Property Tax
Keywords: Propert Tax Law Changes, Texas Property Tax

Unlimited Changes for Good Cause for Individual Owner or Agent

14th March 2014
This change addresses the ability to reschedule an appraisal review board an unlimited number of times for “good cause”.  It will be most interesting to see if the appraisal districts and appraisal review boards honor the intent of the legislature.  It is unlikely they....
Posted in: Texas Property Tax
Keywords: Propert Tax Law Changes, Texas Property Tax

ARB Panels Must be Assigned Randomly - Property Tax Law Changes 2013

13th March 2014
Appraisal districts have exhibited bias and favoritism in selecting which property owner goes to which appraisal review board panel.  In the past, staff at Harris County Appraisal District has sometimes commented that, “You are better off settling this informally, because if you....
Posted in: Texas Property Tax
Keywords: Propert Tax Law Changes, Texas Property Tax

2 Hour Rule for Individual Property Owners for an ARB Meeting - Property Tax Law Changes 2013

12th March 2014
The Tax Code has required an appraisal review board to send a notice for a protest hearing regarding the time and place for at least 20 years.  However, the reality is the appraisal district and not the appraisal review board handles scheduling of hearings in most counties. The appraisal....
Posted in: Texas Property Tax
Keywords: Propert Tax Law Changes, Texas Property Tax

Information on House Bill 585 - Property Tax Law Changes 2013

10th March 2014
House Bill 585 is the most significant change in Texas Tax Code for about 10 years.  In includes a variety of changes that are favorable to property owners and attempts to install mechanisms make the appraisal review board process impartial. In the recent past, many appraisal review....
Posted in: Texas Property Tax
Keywords: Property Tax Law changes



Corporate Office
2200 North Loop West, Suite 200
Houston, TX 77018
driving directions to all locations
(t) 713.686.9955 / 1.800.856.REAL
(f) 713.686.3377
For general questions not related to property tax, e-mail us.
For property tax questions e-mail the Property Tax Department.
Office Locations
Houston, TX (corporate)
Dallas, TX
San Antonio, TX
Austin, TX
Los Angeles, CA
Services: Cost Segregation | Property Tax | Appraisals | Research & Consulting
Copyright 2014 O'Connor & Associates. All Rights Reserved. Industry Links | Sitemap |  Privacy Policy | Legal Notice