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 have ignored this section of the law. They simply provide no evidence prior to the hearing and use whatever evidence they choose to at the hearing. Although 41.67 (d) prohibits them from presenting evidence not provided 14 days prior to the hearing, they ignore it. The appraisal review boards have rarely enforced this provision of the Tax Code. In fact, if the appraisal district forgets to present evidence at the hearing, the appraisal review board will often ask them to they want to present evidence to address an issue. If they have not provided the evidence 14 days prior to the hearing, the appraisal review board will often ask them to provide the evidence. This is amazing and disappointing since the appraisal review board members are supposed to be impartial. In reality, most appraisal review board members are an extension of the appraisal district, and act accordingly. This change allows the owner to ask for a delay in the hearing date if the appraisal district has not provided evidence. For whatever reason, only the property owner and not the property owners agent can request the reschedule. The timing is very tight. The owner will not know if the appraisal district provided the information until 14 days prior to the hearing. Further, the appraisal review board has 7 days to respond. So the best case is that 7 days prior to the hearing the appraisal review board will make a decision. This change is favorable but unlikely to make a major difference.