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Texas Property Tax Code Explained - Section 41.461 - Notice of Certain Matters Before Hearing - O'Connor and Associates

Texas Property Tax Code Explained

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Section 41.461 – Notice of Certain Matters Before Hearing

Property owners can obtain a copy of any evidence the appraisal district plans to present at the hearing 14 days prior. This right is powerful and used infrequently.

Obtaining your adversary’s evidence 14 days before the hearing gives ample time to study their evidence. It also limits what evidence they can present at the hearing. The appraisal district is not allowed to present any evidence at the hearing unless it was specifically identified and made available to the property owner/property tax consultant 14 days before the property tax hearing. Obtaining this evidence from the appraisal district often generates information that is helpful for the property owner at the hearing. This may include assessment comparables, sales comparables and an unequal appraisal analysis.

Unfortunately, the appraisal review board and appraisal district staffs in many counties do not understand this provision. For example, there are frequent violations of the section during hearings at Harris County Appraisal District, Dallas County Appraisal District, Tarrant County Appraisal District, Bexar County Appraisal District and Travis County Appraisal District.

A straightforward reading of 41.461 and 41.67(d) indicates the appraisal district may not present evidence not made available 14 days before the hearing. Property owners should request this information when they file the appeal and ask ARB members and the appraisal district staff not to present or allow evidence not made available 14 days before the hearing.

While the wording in 41.461(b) is cryptic, it means the appraisal district can only charge a nominal fee for copies (usually $.10 per page) for up to 50 copies.

Seeking property tax reduction is a basic right for all Texas property owners. Obtaining a copy of the appraisal district’s evidence two weeks before the hearing improves the likelihood of obtaining a property tax reduction. Owners should send a request for this information with their notice of protest to maximize the chance of a property tax cut.

Sec. 41.461. Notice of Certain Matters Before Hearing.

(a) At least 14 days before a hearing on a protest, the chief appraiser shall:

(1) deliver a copy of the pamphlet prepared by the comptroller under Section 5.06(a) to the property owner initiating the protest if the owner is representing himself, or to an agent representing the owner if requested by the agent;

(2) inform the property owner that the owner or the agent of the owner may inspect and may obtain a copy of the data, schedules, formulas, and all other information the chief appraiser plans to introduce at the hearing to establish any matter at issue; and

(3) deliver a copy of the hearing procedures established by the appraisal review board under Section 41.66 to the property owner.

(b) The charge for copies provided to an owner or agent under this section may not exceed the charge for copies of public information as provided under Subchapter F, Chapter 552, Government Code, except:

(1) the total charge for copies provided in connection with a protest of the appraisal of residential property may not exceed $15 for each residence; and

(2) the total charge for copies provided in connection with a protest of the appraisal of a single unit of property subject to appraisal, other than residential property, may not exceed $25.

Added by 1991 Tex. Laws, p. 1414, ch. 364, Sec. 1; amended by 1993 Tex. Laws, p. 4446, ch. 1031, Sec. 17; amended by 1995 Tex. Laws, p. 554, ch. 76, Sec. 5.95(100).

Cross References:
Delivery of notice, see Sec. 1.07.
Protest of failure to deliver notice, see Sec. 41.411.


These codes affect property owners across the state, in both larger and smaller counties including:
  • Harris County
  • Bexar County
  • Williamson County
  • Denton County
  • Montgomery County
  • Fort Bend County
  • Brazoria County
  • Anderson County
  • Andrews County
  • Angelina County
  • Austin County
  • Bee County
  • Bell County
  • Brazos County
  • Brown County
  • Caldwell County
  • Calhoun County
The Texas Property Tax Code applies to all property types in Texas including:
  • Drugstore
  • Tennis club
  • Skating rink
  • Racket club
  • Used car lot
  • Truck stop
  • Veterinary clinic
  • Daycare center
  • Department store
  • Manufacturing/processing
O'Connor & Associates offers property tax services to all property owners of all land uses across Texas.

Sign up to have O'Connor & Associates protest your commercial or residential property taxes. You pay NOTHING unless we reduce your taxes!


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Houston, TX 77018
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For property tax questions e-mail the Property Tax Department.
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