Tuesday, June 27, 2017 Search 
Property Taxes are Big Burden for Seniors in Texas
Property Tax Appeals can Result in Significant Savings
Things to Remember about your Property Tax Appraisal
Updated Property Tax Information for Texas Taxpayers
Texas has some of the highest property taxes in the country
January (1)
February (2)
March (1)
April (2)
May (1)
June (1)
January (1)
February (1)
March (1)
April (1)
May (1)
June (1)
July (1)
August (1)
September (1)
October (1)
November (1)
December (2)
June (6)
September (1)
October (1)
November (1)
December (1)
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


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 the statute.

This change in the law requires the Texas Comptroller to develop model hearing procedures - http://www.window.state.tx.us/taxinfo/proptax/arb/Info_Guide_to_Model_Hearing_Procedures_for_ARBs.pdf

The Texas Comptroller makes clear that each party may present evidence, witnesses and cross-examine witnesses.  However, it also makes clear that the appraisal review board can implement time limits.

Since the appraisal review board is by statute impartial, you would think they would be interested in cross-examination related to the credibility or accuracy of the other parties evidence.  However, in practice, they are interested in completing hearings as quickly as possible.

During numerous hearings at the Harris County Appraisal Review Board during 2013, they either denied the right to cross examine the appraisal district about their evidence or expressed their frustration at cross examining the Harris County Appraisal District appraisal regarding the quality of their evidence.

The culture at the Harris County Appraisal Review Board is generally to complete the maximum number of hearings daily.  They are generally much more interested in the number of hearings than the efficacy of the hearing result.  Further, many of them have decided how they are going to vote prior to the evidence being presented.

The clarity of the Texas Comptroller’s rules combined with the requirement for annual training and the administrative law judge (or an appraisal review board commissioner panel) should produce hearing more consistent with the Texas Tax Code.

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

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

Can Get Hearing Rescheduled if Missed for Good Cause

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