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Texas Property Code 2015 Chapter 41 Subchapter C

TITLE 1. PROPERTY TAX CODE
SUBTITLE F. REMEDIES
CHAPTER 41. LOCAL REVIEW

SUBCHAPTER C. TAXPAYER PROTEST

                  

Sec. 41.41.  RIGHT OF PROTEST.  (a)  A property owner is entitled to protest before the appraisal review board the following actions:

(1)  determination of the appraised value of the owner’s property or, in the case of land appraised as provided by Subchapter C, D, E, or H, Chapter 23, determination of its appraised or market value;

(2)  unequal appraisal of the owner’s property;

(3)  inclusion of the owner’s property on the appraisal records;

(4)  denial to the property owner in whole or in part of a partial exemption;

(5)  determination that the owner’s land does not qualify for appraisal as provided by Subchapter C, D, E, or H, Chapter 23;

(6)  identification of the taxing units in which the owner’s property is taxable in the case of the appraisal district’s appraisal roll;

(7)  determination that the property owner is the owner of property;

(8)  a determination that a change in use of land appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;  or

(9)  any other action of the chief appraiser, appraisal district, or appraisal review board that applies to and adversely affects the property owner.

(b)  Each year the chief appraiser for each appraisal district shall publicize in a manner reasonably designed to notify all residents of the district:

(1)  the provisions of this section;  and

(2)  the method by which a property owner may protest an action before the appraisal review board.

Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 137, eff. Jan. 1, 1982;  Acts 1985, 69th Leg., ch. 823, Sec. 3, eff. Jan. 1, 1986;  Acts 1989, 71st Leg., ch. 796, Sec. 34, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 113, Sec. 1, eff. Jan. 1, 1998;  Acts 1999, 76th Leg., ch. 631, Sec. 11, eff. Sept. 1, 1999.

                  

Sec. 41.411.  PROTEST OF FAILURE TO GIVE NOTICE.  (a)  A property owner is entitled to protest before the appraisal review board the failure of the chief appraiser or the appraisal review board to provide or deliver any notice to which the property owner is entitled.

(b)  If failure to provide or deliver the notice is established, the appraisal review board shall determine a protest made by the property owner on any other grounds of protest authorized by this title relating to the property to which the notice applies.

(c)  A property owner who protests as provided by this section must comply with the payment requirements of Section 41.4115 or the property owner forfeits the property owner’s right to a final determination of the protest.

Added by Acts 1985, 69th Leg., ch. 504, Sec. 1, eff. June 12, 1985.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 4(a), eff. January 1, 2008.

Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 8, eff. September 1, 2011.

Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220), Sec. 3, eff. June 17, 2011.

                  

Sec. 41.4115.  FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES.  (a)  The pendency of a protest under Section 41.411 does not affect the delinquency date for the taxes on the property subject to the protest.  However, that delinquency date applies only to the amount of taxes required to be paid under Subsection (b) and, for purposes of Subsection (b), that delinquency date is postponed to the 125th day after the date one or more taxing units first delivered written notice of the taxes due on the property, as determined by the appraisal review board at a hearing under Section 41.44(c-3).  If the property owner complies with Subsection (b), the delinquency date for any additional amount of taxes due on the property is determined in the manner provided by Section 42.42(c) for the determination of the delinquency date for additional taxes finally determined to be due in an appeal under Chapter 42, and that additional amount is not delinquent before that date.

(b)  Except as provided in Subsection (d), a property owner who files a protest under Section 41.411 must pay the amount of taxes due on the portion of the taxable value of the property subject to the protest that is not in dispute before the delinquency date or the property owner forfeits the right to proceed to a final determination of the protest.

(c)  A property owner who pays an amount of taxes greater than that required by Subsection (b) does not forfeit the property owner’s right to a final determination of the protest by making the payment.  If the property owner files a timely protest under Section 41.411, taxes paid on the property are considered paid under protest, even if paid before the protest is filed.

(d)  After filing an oath of inability to pay the taxes at issue, a property owner may be excused from the requirement of prepayment of tax as a prerequisite to the determination of a protest if the appraisal review board, after notice and hearing, finds that such prepayment would constitute an unreasonable restraint on the property owner’s right of access to the board.  On the motion of a party, the board shall hold a hearing to review and determine compliance with this section, and the reviewing board may set such terms and conditions on any grant of relief as may be reasonably required by the circumstances.  If the board determines that the property owner has not substantially complied with this section, the board shall dismiss the pending protest.  If the board determines that the property owner has substantially but not fully complied with this section, the board shall dismiss the pending protest unless the property owner fully complies with the board’s determination within 30 days of the determination.

Added by Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 9, eff. September 1, 2011.

Added by Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220), Sec. 4, eff. June 17, 2011.

                  

Sec. 41.412.  PERSON ACQUIRING PROPERTY AFTER JANUARY 1.  (a)  A person who acquires property after January 1 and before the deadline for filing notice of the protest may pursue a protest under this subchapter in the same manner as a property owner who owned the property on January 1.

(b)  If during the pendency of a protest under this subchapter the ownership of the property subject to the protest changes, the new owner of the property on application to the appraisal review board may proceed with the protest in the same manner as the property owner who initiated the protest.

Added by Acts 1987, 70th Leg., ch. 451, Sec. 1, eff. Aug. 31, 1987.

                  

Sec. 41.413.  PROTEST BY PERSON LEASING PROPERTY.  (a)  A person leasing tangible personal property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to protest before the appraisal review board a determination of the appraised value of the property if the property owner does not file a protest relating to the property.

(b)  A person leasing real property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to protest before the appraisal review board a determination of the appraised value of the property if the property owner does not file a protest relating to the property.  The protest provided by this subsection is limited to a single protest by either the property owner or the lessee.

(c)  A person bringing a protest under this section is considered the owner of the property for purposes of the protest.  The appraisal review board shall deliver a copy of any notice relating to the protest and of the order determining the protest to the owner of the property and the person bringing the protest.

(d)  The property owner shall timely send to the person leasing the property a copy of any notice of the property’s reappraisal received by the property owner.  Failure of the owner to send a copy of the notice to the person leasing the property does not affect the time within which the person leasing the property may protest the appraised value.

Added by Acts 1995, 74th Leg., ch. 581, Sec. 1, eff. Aug. 28, 1995.

                  

Text of section as added by Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030), Sec. 3

For text of section as added by Acts 2009, 81st Leg., R.S., Ch. 1370 (S.B. 873), Sec. 1, see other Sec. 41.415.

Sec. 41.415.  ELECTRONIC FILING OF NOTICE OF PROTEST.  (a)  This section applies only to an appraisal district established for a county having a population of 500,000 or more.

(b)  The appraisal district shall implement a system that allows the owner of a property that for the current tax year has been granted a residence homestead exemption under Section 11.13, in connection with the property, to electronically:

(1)  file a notice of protest under Section 41.41(a)(1) or (2) with the appraisal review board;

(2)  receive and review comparable sales data and other evidence that the chief appraiser intends to use at the protest hearing before the board;

(3)  receive, as applicable:

(A)  a settlement offer from the district to correct the appraisal records by changing the market value and, if applicable, the appraised value of the property to the value as redetermined by the district; or

(B)  a notice from the district that a settlement offer will not be made; and

(4)  accept or reject a settlement offer received from the appraisal district under Subdivision (3)(A).

(c)  With each notice sent under Section 25.19 to an eligible property owner, the chief appraiser shall include information about the system required by this section, including instructions for accessing and using the system.

(d)  A notice of protest filed electronically under this section must include, at a minimum:

(1)  a statement as to whether the protest is brought under Section 41.41(a)(1) or under Section 41.41(a)(2);

(2)  a statement of the property owner’s good faith estimate of the value of the property; and

(3)  an electronic mail address that the district may use to communicate electronically with the property owner in connection with the protest.

(e)  If the property owner accepts a settlement offer made by the appraisal district, the chief appraiser shall enter the settlement in the appraisal records as an agreement made under Section 1.111(e).

(f)  If the property owner rejects a settlement offer, the appraisal review board shall hear and determine the property owner’s protest in the manner otherwise provided by this subchapter and Subchapter D.

(g)  An appraisal district is not required to make the system required by this section available to an owner of a residence homestead located in an area in which the chief appraiser determines that the factors affecting the market value of real property are unusually complex or to an owner who has designated an agent to represent the owner in a protest as provided by Section 1.111.

(h)  An electronic mail address provided by a property owner to an appraisal district under Subsection (d)(3) is confidential and may not be disclosed by the district.

Added by Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030), Sec. 3, eff. January 1, 2010.

                  

Text of section as added by Acts 2009, 81st Leg., R.S., Ch. 1370 (S.B. 873), Sec. 1

For text of section as added by Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030), Sec. 3, see other Sec. 41.415.

Sec. 41.415.  ELECTRONIC FILING OF NOTICE OF PROTEST.  (a)  This section applies only to an appraisal district that:

(1)  on January 1, 2008, maintained an Internet website accessible to the public; or

(2)  after that date established or establishes such an Internet website.

(b)  Each appraisal district shall implement a system that allows the owner of a property that for the current tax year has been granted a residence homestead exemption under Section 11.13, in connection with the property, to electronically:

(1)  file a notice of protest under Section 41.41(a)(1) or (2) with the appraisal review board;

(2)  receive and review comparable sales data and other evidence that the chief appraiser intends to use at the protest hearing before the board;

(3)  receive, as applicable:

(A)  a settlement offer from the district to correct the appraisal records by changing the market value and, if applicable, the appraised value of the property to the value as redetermined by the district; or

(B)  a notice from the district that a settlement offer will not be made; and

(4)  accept or reject a settlement offer received from the appraisal district under Subdivision (3)(A).

(c)  With each notice sent under Section 25.19 to an eligible property owner, the chief appraiser shall include information about the system required by this section, including instructions for accessing and using the system.

(d)  A notice of protest filed electronically under this section must include, at a minimum:

(1)  a statement as to whether the protest is brought under Section 41.41(a)(1) or under Section 41.41(a)(2);

(2)  a statement of the property owner’s good faith estimate of the value of the property; and

(3)  an electronic mail address that the district may use to communicate electronically with the property owner in connection with the protest.

(e)  If the property owner accepts a settlement offer made by the appraisal district, the chief appraiser shall enter the settlement in the appraisal records as an agreement made under Section 1.111(e).

(f)  If the property owner rejects a settlement offer, the appraisal review board shall hear and determine the property owner’s protest in the manner otherwise provided by this subchapter and Subchapter D.

(g)  An appraisal district is not required to make the system required by this section available to an owner of a residence homestead located in an area in which the chief appraiser determines that the factors affecting the market value of real property are unusually complex.

(h)  An electronic mail address provided by a property owner to an appraisal district under Subsection (d)(3) is confidential and may not be disclosed by the district.

(i)  Expired.

Added by Acts 2009, 81st Leg., R.S., Ch. 1370 (S.B. 873), Sec. 1, eff. January 1, 2011.

                  

Sec. 41.42.  PROTEST OF SITUS.  A protest against the inclusion of property on the appraisal records for an appraisal district on the ground that the property does not have taxable situs in that district shall be determined in favor of the protesting party if he establishes that the property is subject to appraisal by another district or that the property is not taxable in this state.  The chief appraiser of a district in which the property owner prevails in a protest of situs shall notify the appraisal office of the district in which the property owner has established situs.

Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 137, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 5034, ch. 906, Sec. 1, eff. Jan. 1, 1984.

                  

Sec. 41.43.  PROTEST OF DETERMINATION OF VALUE OR INEQUALITY OF APPRAISAL.  (a)  Except as provided by Subsections (a-1), (a-3), and (d), in a protest authorized by Section 41.41(a)(1) or (2), the appraisal district has the burden of establishing the value of the property by a preponderance of the evidence presented at the hearing.  If the appraisal district fails to meet that standard, the protest shall be determined in favor of the property owner.

(a-1)  If in the protest relating to a property with a market or appraised value of $1 million or less as determined by the appraisal district the property owner files with the appraisal review board and, not later than the 14th day before the date of the first day of the hearing, delivers to the chief appraiser a copy of an appraisal of the property performed not later than the 180th day before the date of the first day of the hearing by an appraiser certified under Chapter 1103, Occupations Code, that supports the appraised or market value of the property asserted by the property owner, the appraisal district has the burden of establishing the value of the property by clear and convincing evidence presented at the hearing.  If the appraisal district fails to meet that standard, the protest shall be determined in favor of the property owner.

(a-2)  To be valid, an appraisal filed under Subsection (a-1) must be attested to before an officer authorized to administer oaths and include:

(1)  the name and business address of the certified appraiser;

(2)  a description of the property that was the subject of the appraisal;

(3)  a statement that the appraised or market value of the property:

(A)  was, as applicable, the appraised or market value of the property as of January 1 of the current tax year; and

(B)  was determined using a method of appraisal authorized or required by Chapter 23; and

(4)  a statement that the appraisal was performed in accordance with the Uniform Standards of Professional Appraisal Practice.

(a-3)  In a protest authorized by Section 41.41(a)(1) or (2), the appraisal district has the burden of establishing the value of the property by clear and convincing evidence presented at the hearing if:

(1)  the appraised value of the property was lowered under this subtitle in the preceding tax year;

(2)  the appraised value of the property in the preceding tax year was not established as a result of a written agreement between the property owner or the owner’s agent and the appraisal district under Section 1.111(e); and

(3)  not later than the 14th day before the date of the first day of the hearing, the property owner files with the appraisal review board and delivers to the chief appraiser:

(A)  information, such as income and expense statements or information regarding comparable sales, that is sufficient to allow for a determination of the appraised or market value of the property if the protest is authorized by Section 41.41(a)(1); or

(B)  information that is sufficient to allow for a determination of whether the property was appraised unequally if the protest is authorized by Section 41.41(a)(2).

(a-4)  If the appraisal district has the burden of establishing the value of property by clear and convincing evidence presented at the hearing on a protest as provided by Subsection (a-3) and the appraisal district fails to meet that standard, the protest shall be determined in favor of the property owner.

(a-5)  Subsection (a-3)(3) does not impose a duty on a property owner to provide any information in a protest authorized by Section 41.41(a)(1) or (2).  That subdivision is merely a condition to the applicability of the standard of evidence provided by Subsection (a-3).

(b)  A protest on the ground of unequal appraisal of property shall be determined in favor of the protesting party unless the appraisal district establishes that:

(1)  the appraisal ratio of the property is equal to or less than the median level of appraisal of a reasonable and representative sample of other properties in the appraisal district;

(2)  the appraisal ratio of the property is equal to or less than the median level of appraisal of a sample of properties in the appraisal district consisting of a reasonable number of other properties similarly situated to, or of the same general kind or character as, the property subject to the protest;  or

(3)  the appraised value of the property is equal to or less than the median appraised value of a reasonable number of comparable properties appropriately adjusted.

(c)  For purposes of this section, evidence includes the data, schedules, formulas, or other information used to establish the matter at issue.

(d)  If the property owner fails to deliver, before the date of the hearing, a rendition statement or property report required by Chapter 22 or a response to the chief appraiser’s request for information under Section 22.07(c), the property owner has the burden of establishing the value of the property by a preponderance of the evidence presented at the hearing.  If the property owner fails to meet that standard, the protest shall be determined in favor of the appraisal district.

Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 137, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 4924, ch. 877, Sec. 2, eff. Jan. 1, 1984;  Acts 1985, 69th Leg., ch. 823, Sec. 3, eff. Jan. 1, 1986;  Acts 1989, 71st Leg., ch. 796, Sec. 35, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 1039, Sec. 37, eff. Jan. 1, 1998;  Acts 2003, 78th Leg., ch. 1041, Sec. 2, eff. Sept. 1, 2003;  Acts 2003, 78th Leg., ch. 1173, Sec. 11, eff. Jan. 1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 1085 (H.B. 3024), Sec. 1, eff. September 1, 2007.

Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 20(a), eff. September 1, 2013.

                  

Sec. 41.44.  NOTICE OF PROTEST.  (a)  Except as provided by Subsections (b), (b-1), (c), (c-1), and (c-2), to be entitled to a hearing and determination of a protest, the property owner initiating the protest must file a written notice of the protest with the appraisal review board having authority to hear the matter protested:

(1)  before May 1 or not later than the 30th day after the date that notice to the property owner was delivered to the property owner as provided by Section 25.19, if the property is a single-family residence that qualifies for an exemption under Section 11.13, whichever is later;

(2)  before June 1 or not later than the 30th day after the date that notice was delivered to the property owner as provided by Section 25.19 in connection with any other property, whichever is later;

(3)  in the case of a protest of a change in the appraisal records ordered as provided by Subchapter A of this chapter or by Chapter 25, not later than the 30th day after the date notice of the change is delivered to the property owner;

(4)  in the case of a determination that a change in the use of land appraised under Subchapter C, D, E, or H, Chapter 23, has occurred, not later than the 30th day after the date the notice of the determination is delivered to the property owner; or

(5)  in the case of a determination of eligibility for a refund under Section 23.1243, not later than the 30th day after the date the notice of the determination is delivered to the property owner.

(b)  A property owner who files his notice of protest after the deadline prescribed by Subsection (a) of this section but before the appraisal review board approves the appraisal records is entitled to a hearing and determination of the protest if he shows good cause as determined by the board for failure to file the notice on time.

(b-1)  Notwithstanding Subsection (a)(1), an owner of property described by that subsection who files a notice of protest after the deadline prescribed by that subsection but before the appraisal review board approves the appraisal records is entitled to a hearing and determination of the protest if the property owner files the notice before June 1.

(c)  A property owner who files notice of a protest authorized by Section 41.411 is entitled to a hearing and determination of the protest if the property owner files the notice prior to the date the taxes on the property to which the notice applies become delinquent.  An owner of land who files a notice of protest under Subsection (a)(4) is entitled to a hearing and determination of the protest without regard to whether the appraisal records are approved.

(c-1)  A property owner who files a notice of protest after the deadline prescribed by Subsection (a) but before the taxes on the property to which the notice applies become delinquent is entitled to a hearing and determination of the protest if the property owner was continuously employed in the Gulf of Mexico, including employment on an offshore drilling or production facility or on a vessel, for a period of not less than 20 days during which the deadline prescribed by Subsection (a) passed, and the property owner provides the appraisal review board with evidence of that fact through submission of a letter from the property owner’s employer or supervisor or, if the property owner is self-employed, a sworn affidavit.

(c-2)  A property owner who files a notice of protest after the deadline prescribed by Subsection (a) but before the taxes on the property to which the notice applies become delinquent is entitled to a hearing and determination of the protest if the property owner was serving on full-time active duty in the United States armed forces outside the United States on the day on which the deadline prescribed by Subsection (a) passed and the property owner provides the appraisal review board with evidence of that fact through submission of a valid military identification card from the United States Department of Defense and a deployment order.

(c-3)  Notwithstanding Subsection (c), a property owner who files a protest under Section 41.411 on or after the date the taxes on the property to which the notice applies become delinquent, but not later than the 125th day after the property owner, in the protest filed, claims to have first received written notice of the taxes in question, is entitled to a hearing solely on the issue of whether one or more taxing units timely delivered a tax bill.  If at the hearing the appraisal review board determines that all of the taxing units failed to timely deliver a tax bill, the board shall determine the date on which at least one taxing unit first delivered written notice of the taxes in question, and for the purposes of this section the delinquency date is postponed to the 125th day after that date.

(d)  A notice of protest is sufficient if it identifies the protesting property owner, including a person claiming an ownership interest in the property even if that person is not listed on the appraisal records as an owner of the property, identifies the property that is the subject of the protest, and indicates apparent dissatisfaction with some determination of the appraisal office.  The notice need not be on an official form, but the comptroller shall prescribe a form that provides for more detail about the nature of the protest.  The form must permit a property owner to include each property in the appraisal district that is the subject of a protest.  The comptroller, each appraisal office, and each appraisal review board shall make the forms readily available and deliver one to a property owner on request.

(e)  Notwithstanding any other provision of this section, a notice of protest may not be found to be untimely or insufficient based on a finding of incorrect ownership if the notice:

(1)  identifies as the property owner a person who is, for the tax year at issue:

(A)  an owner of the property at any time during the tax year;

(B)  the person shown on the appraisal records as the owner of the property, if that person filed the protest;

(C)  a lessee authorized to file a protest; or

(D)  an affiliate of or entity related to a person described by this subdivision; or

(2)  uses a misnomer of a person described by Subdivision (1).

Acts 1979, 66th Leg., p. 2306, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 137, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 4945, ch. 884, Sec. 1, eff. Jan. 1, 1984;  Acts 1985, 69th Leg., ch. 504, Sec. 2, eff. June 12, 1985;  Acts 1987, 70th Leg., ch. 185, Sec. 3, eff. Jan. 1, 1988;  Acts 1989, 71st Leg., ch. 796, Sec. 36, eff. Sept. 1, 1989;  Acts 1991, 72nd Leg., ch. 836, Sec. 1.4, eff. Sept. 1, 1991;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 50, eff. Sept. 1, 1991;  Acts 1999, 76th Leg., ch. 631, Sec. 12, eff. Sept. 1, 1999.

Amended by:

Acts 2005, 79th Leg., Ch. 829 (S.B. 828), Sec. 1, eff. January 1, 2006.

Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 4(b), eff. January 1, 2008.

Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 5, eff. January 1, 2008.

Acts 2011, 82nd Leg., R.S., Ch. 322 (H.B. 2476), Sec. 5, eff. January 1, 2012.

Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 10, eff. September 1, 2011.

                  

Sec. 41.45.  HEARING ON PROTEST.  (a)  On the filing of a notice as required by Section 41.44, the appraisal review board shall schedule a hearing on the protest.  If more than one protest is filed relating to the same property, the appraisal review board shall schedule a single hearing on all timely filed protests relating to the property. A hearing for a property that is owned in undivided or fractional interests, including separate interests in a mineral in place, shall be scheduled to provide for participation by all owners who have timely filed a protest.

(b)  The property owner initiating the protest is entitled to an opportunity to appear to offer evidence or argument.  The property owner may offer his evidence or argument by affidavit without personally appearing if he attests to the affidavit before an officer authorized to administer oaths and submits the affidavit to the board hearing the protest before it begins the hearing on the protest.  On receipt of an affidavit, the board shall notify the chief appraiser.  The chief appraiser may inspect the affidavit and is entitled to a copy on request.

(c)  The chief appraiser shall appear at each protest hearing before the appraisal review board to represent the appraisal office.

(d)  An appraisal review board consisting of more than three members may sit in panels of not fewer than three members to conduct protest hearings.  However, the determination of a protest heard by a panel must be made by the board.  If the recommendation of a panel is not accepted by the board, the board may refer the matter for rehearing to a panel composed of members who did not hear the original hearing or, if there are not at least three members who did not hear the original protest, the board may determine the protest.  Before determining a protest or conducting a rehearing before a new panel or the board, the board shall deliver notice of the hearing or meeting to determine the protest in accordance with the provisions of this subchapter.

(e)  On request made to the appraisal review board before the date of the hearing, a property owner who has not designated an agent under Section 1.111 to represent the owner at the hearing is entitled to one postponement of the hearing to a later date without showing cause.  In addition and without limitation as to the number of postponements, the board shall postpone the hearing to a later date if the property owner or the owner’s agent at any time shows good cause for the postponement or if the chief appraiser consents to the postponement.  The hearing may not be postponed to a date less than five or more than 30 days after the date scheduled for the hearing when the postponement is sought unless the date and time of the hearing as postponed are agreed to by the chairman of the appraisal review board or the chairman’s representative, the property owner, and the chief appraiser.  A request by a property owner for a postponement under this subsection may be made in writing, including by facsimile transmission or electronic mail, by telephone, or in person to the appraisal review board, a panel of the board, or the chairman of the board.  The chairman or the chairman’s representative may take action on a postponement under this subsection without the necessity of action by the full board if the hearing for which the postponement is requested is scheduled to occur before the next regular meeting of the board.  The granting by the appraisal review board, the chairman, or the chairman’s representative of a postponement under this subsection does not require the delivery of additional written notice to the property owner.

(e-1)  A property owner or a person designated by the property owner as the owner’s agent to represent the owner at the hearing who fails to appear at the hearing is entitled to a new hearing if the property owner or the owner’s agent files, not later than the fourth day after the date the hearing occurred, a written statement with the appraisal review board showing good cause for the failure to appear and requesting a new hearing.

(e-2)  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.

(f)  A property owner who has been denied a hearing to which the property owner is entitled under this chapter may bring suit against the appraisal review board by filing a petition or application in district court to compel the board to provide the hearing.  If the property owner is entitled to the hearing, the court shall order the hearing to be held and may award court costs and reasonable attorney fees to the property owner.

(g)  In addition to the grounds for a postponement under Subsection (e), the board shall postpone the hearing to a later date if:

(1)  the owner of the property or the owner’s agent is also scheduled to appear at a hearing on a protest filed with the appraisal review board of another appraisal district;

(2)  the hearing before the other appraisal review board is scheduled to occur on the same date as the hearing set by the appraisal review board from which the postponement is sought;

(3)  the notice of hearing delivered to the property owner or the owner’s agent by the other appraisal review board bears an earlier postmark than the notice of hearing delivered by the board from which the postponement is sought or, if the date of the postmark is identical, the property owner or agent has not requested a postponement of the other hearing;  and

(4)  the property owner or the owner’s agent includes with the request for a postponement a copy of the notice of hearing delivered to the property owner or the owner’s agent by the other appraisal review board.

(h)  Before the hearing on a protest or immediately after the hearing begins, the chief appraiser and the property owner or the owner’s agent shall each provide the other with a copy of any written material or material preserved on any portable device designed to maintain an electronic, magnetic, or digital reproduction of a document or image that the person intends to offer or submit to the appraisal review board at the hearing.

(i)  To be valid, an affidavit offered under Subsection (b) must be attested to before an officer authorized to administer oaths and include:

(1)  the name of the property owner initiating the protest;

(2)  a description of the property that is the subject of the protest;  and

(3)  evidence or argument.

(j)  A statement from the property owner that specifies the determination or other action of the chief appraiser, appraisal district, or appraisal review board relating to the subject property from which the property owner seeks relief constitutes sufficient argument under Subsection (i).

(k)  The comptroller shall prescribe a standard form for an affidavit offered under Subsection (b).  Each appraisal district shall make copies of the affidavit form available to property owners without charge.

(l)  A property owner is not required to use the affidavit form prescribed by the comptroller when offering an affidavit under Subsection (b).

(m)  If the protest relates to a taxable leasehold or other possessory interest in real property that is owned by this state or a political subdivision of this state, the attorney general or a representative of the state agency that owns the land, if the real property is owned by this state, or a person designated by the political subdivision that owns the real property, as applicable, is entitled to appear at the hearing and offer evidence and argument.

(n)  A property owner does not waive the right to appear in person at the protest hearing by submitting an affidavit to the appraisal review board.  The board may consider the affidavit only if the property owner does not appear at the protest hearing in person.  For purposes of scheduling the hearing, the property owner shall state in the affidavit that the property owner does not intend to appear at the hearing or that the property owner intends to appear at the hearing and that the affidavit may be used only if the property owner does not appear at the hearing.  If the property owner does not state in the affidavit whether the owner intends to appear at the hearing, the board shall consider the submission of the affidavit as an indication that the property owner does not intend to appear at the hearing.  If the property owner states in the affidavit that the owner does not intend to appear at the hearing or does not state in the affidavit whether the owner intends to appear at the hearing, the appraisal review board is not required to consider the affidavit at the scheduled hearing and may consider the affidavit at a hearing designated for the specific purpose of processing affidavits.

(o)  If the chief appraiser uses audiovisual equipment at a hearing on a protest, the appraisal office shall provide audiovisual equipment of the same general type, kind, and character for use during the hearing by the property owner or the property owner’s agent.

Acts 1979, 66th Leg., p. 2306, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 171, ch. 13, Sec. 138, eff. Jan. 1, 1982;  Acts 1987, 70th Leg., ch. 794, Sec. 1, eff. June 18, 1987;  Acts 1989, 71st Leg., ch. 796, Sec. 37;  Acts 1991, 72nd Leg., ch. 836, Sec. 3.1, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 828, Sec. 2, eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 1039, Sec. 38, eff. Jan. 1, 1998;  Acts 1999, 76th Leg., ch. 416, Sec. 3, eff. Sept. 1, 1999;  Acts 1999, 76th Leg., ch. 463, Sec. 2, eff. Jan. 1, 2000;  Acts 2001, 77th Leg., ch. 1420, Sec. 21.001(99), eff. Sept. 1, 2001.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 626 (H.B. 538), Sec. 2, eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030), Sec. 4, eff. June 19, 2009.

Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 11, eff. September 1, 2011.

Acts 2011, 82nd Leg., R.S., Ch. 924 (S.B. 1546), Sec. 1, eff. September 1, 2011.

Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 21, eff. January 1, 2014.

Acts 2015, 84th Leg., R.S., Ch. 1201 (S.B. 1394), Sec. 1, eff. January 1, 2016.

                  

Sec. 41.455.  POOLED OR UNITIZED MINERAL INTERESTS.  (a)  If a property owner files protests relating to a pooled or unitized mineral interest that is being produced at one or more production sites located in a single county with the appraisal review boards of more than one appraisal district, the appraisal review board for the appraisal district established for the county in which the production site or sites are located must determine the protest filed with that board and make its decision before another appraisal review board may hold a hearing to determine the protest filed with that other board.

(b)  If a property owner files protests relating to a pooled or unitized mineral interest that is being produced at two or more production sites located in more than one county with the appraisal review boards of more than one appraisal district and at least two-thirds of the surface area of the mineral interest is located in the county for which one of the appraisal districts is established, the appraisal review board for that appraisal district must determine the protest filed with that board and make its decision before another appraisal review board may hold a hearing to determine the protest filed with that other board.

(c)  A protest determined by an appraisal review board in violation of this section is void.

Added by Acts 1999, 76th Leg., ch. 810, Sec. 1, eff. Jan. 1, 2000.

                  

Sec. 41.46.  NOTICE OF PROTEST HEARING.  (a)  The appraisal review board before which a protest hearing is scheduled shall deliver written notice to the property owner initiating a protest of the date, time, and place fixed for the hearing on the protest and of the property owner’s entitlement to a postponement of the hearing as provided by Section 41.45 unless the property owner waives in writing notice of the hearing.  The board shall deliver the notice not later than the 15th day before the date of the hearing.

(b)  The board shall give the chief appraiser advance notice of the date, time, place, and subject matter of each protest hearing.

(c)  If the protest relates to a taxable leasehold or other possessory interest in real property that is owned by this state or a political subdivision of this state, the board shall deliver notice of the hearing as provided by Subsection (a) to:

(1)  the attorney general and the state agency that owns the real property, in the case of real property owned by this state;  or

(2)  the governing body of the political subdivision, in the case of real property owned by a political subdivision.

Acts 1979, 66th Leg., p. 2306, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, Sec. 139, eff. Jan. 1, 1982;  Acts 1997, 75th Leg., ch. 1039, Sec. 39, eff. Jan. 1, 1998;  Acts 1999, 76th Leg., ch. 416, Sec. 4, eff. Sept. 1, 1999.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 626 (H.B. 538), Sec. 3, eff. January 1, 2008.

                  

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 Acts 1991, 72nd Leg., ch. 364, Sec. 1, eff. Jan. 1, 1992.  Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 17, eff. Sept. 1, 1993;  Acts 1995, 74th Leg., ch. 76, Sec. 5.95(100), eff. Sept. 1, 1995.

                  

Sec. 41.47.  DETERMINATION OF PROTEST.  (a)  The appraisal review board hearing a protest shall determine the protest and make its decision by written order.

(b)  If on determining a protest the board finds that the appraisal records are incorrect in some respect raised by the protest, the board by its order shall correct the appraisal records by changing the appraised value placed on the protesting property owner’s property or by making the other changes in the appraisal records that are necessary to conform the records to the requirements of law.  If the appraised value of a taxable property interest, other than an interest owned by a public utility or by a cooperative corporation organized to provide utility service, is changed as the result of a protest or challenge, the board shall change the appraised value of all other interests, other than an interest owned by a public utility or by a cooperative corporation organized to provide utility service, in the same property, including a mineral in place, in proportion to the ownership interests.

(c)  If the protest is of the determination of the appraised value of the owner’s property, the appraisal review board must state in the order the appraised value of the property:

(1)  as shown in the appraisal records submitted to the board by the chief appraiser  under Section 25.22 or 25.23; and

(2)  as finally determined by the board.

(c-1)  If, in the case of a determination of eligibility for a refund requested under Section 23.1243, the appraisal review board determines that the dealer is entitled to a refund in excess of the amount, if any, to which the chief appraiser determined the dealer to be entitled, the board shall order the chief appraiser to deliver written notice of the board’s determination to the collector and the dealer in the manner provided by Section 23.1243(c).

(d)  The board shall deliver by certified mail a notice of issuance of the order and a copy of the order to the property owner and the chief appraiser.

(e)  The notice of the issuance of the order must contain a prominently printed statement in upper-case bold lettering informing the property owner in clear and concise language of the property owner’s right to appeal the board’s decision to district court.  The statement must describe the deadline prescribed by Section 42.06(a) of this code for filing a written notice of appeal, and the deadline prescribed by Section 42.21(a) of this code for filing the petition for review with the district court.

Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, Sec. 140, eff. Jan. 1, 1982;  Acts 1985, 69th Leg., ch. 504, Sec. 3, eff. June 12, 1985;  Acts 1987, 70th Leg., ch. 145, Sec. 1, eff. Jan. 1, 1988;  Acts 1987, 70th Leg., ch. 773, Sec. 2, eff. Jan. 1, 1988;  Acts 1987, 70th Leg., ch. 794, Sec. 2, eff. June 18, 1987;  Acts 1989, 71st Leg., ch. 2, Sec. 14.03, eff. Aug. 28, 1989.

Amended by:

Acts 2011, 82nd Leg., R.S., Ch. 322 (H.B. 2476), Sec. 6, eff. January 1, 2012.

Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 12, eff. September 1, 2011.

Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 22.001(42), eff. September 1, 2013.

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