HOME | CONTACT US | BLOG | PROPERTY TAX CLIENT LOGIN | APPRAISAL CLIENT LOGIN
Friday, March 24, 2017 Search 
    HOME         ABOUT US         PROPERTY TAX         APPRAISALS         RESEARCH & CONSULTING         FEDERAL TAX REDUCTION         IN THE NEWS    
  BLOG 
RECENT POSTS
Texas has some of the highest property taxes in the country
Property Tax Consultant Digs Deep into Real Estate Data
Lawmakers File Bills Proposing Property Tax Relief
Texas - Right Time to Appeal Your Property Taxes
Property Tax Shell Game, Affect Local Property Taxes
MONTH LIST
2017
January (1)
February (2)
March (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

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 cause” for missed hearings is defined as For purposes of Subsections (e) and (e-1), "good cause" means a reason that includes an error or mistake that:

(1)  was not intentional or the result of conscious indifference; and

(2)  will not cause undue delay or other injury to the person authorized to extend the deadline or grant a rescheduling.

The first part is fairly taxpayer friendly; it essentially means if you did not intentionally skip the hearing, it shall be rescheduled.  Hence, if you did not receive the hearing notice or simply forgot about the time of the hearing, you have a basis to request that the ARBs scheduled.  The intention is if you just did not skip the hearing, then it can be rescheduled.

The second part is ambiguous.  The hearing shall be rescheduled if it “will not cause undue delay or other injury to the person authorized to extend the deadline or grant a rescheduling”.

This appears to require a judgment.  And making a judgment is not consistent with clerical duties.  Hence, in theory, it should be a member of the appraisal review board who makes the decision.  In reality, at many if not most appraisal districts, it will be a member of the appraisal district clerical staff who will make the decision.

Since it would not harm the appraisal review board to reschedule the hearing, there is no reason they should not, unless they believed you intentionally skipped the hearing.  However, the appraisal district is under pressure to certify the tax roll.  It will be interesting to see how this issue is implemented at different appraisal districts.


Posted in: Texas Property Tax
Keywords: Propert Tax Law Changes, Texas Property Tax

Related Posts

City leaders say property tax offers little relief, lots of pain

Best Way to Appeal Property Taxes

What to do if Your BPP Value is Grossly Under-Assessed?

5 Differences between Real Property and Business Personal Property When It Comes to Property Taxes

Why You Should Litigate Your Value

Limits Who can Communicate with the District Court Administrative Law Judge who is Responsible for Selecting ARB Members

Unfair Assessments for Low Income Housing

ARB Members Can be Fired Based upon Clear and Convincing Evidence of Repeated Bias or Misconduct

Texas Comptroller Shall Annually Issue a Report Card for Each ARB

The Chief Appraiser Must Have Valuation Qualifications

ARB Members Must Take a Training Class Annually

ARB Members must Perform their Duties Without Bias or Prejudice

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

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

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

New Rules for Hearings That Clarify Rights

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

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

ARB Must Reschedule If Two ARBs Scheduled for One Date

Unlimited Changes for Good Cause for Individual Owner or Agent

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

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




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