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 … Read more

Forum shopping is a game attorneys have played successfully for years. The first iteration is to pick the ideal county to file a lawsuit. The ideal county is one where the judges … Read more

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 … Read more

The intention of the legislature for many years has been that if a property owner or property owner’s agent is scheduled to attend hearings at multiple appraisal districts, the appraisal review board … Read more

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 … Read more

This change addresses the ability to reschedule an appraisal review board an unlimited number of times for “good cause”. It will be most interesting to see if the appraisal districts and appraisal … Read more

The Tax Code has required an appraisal review board to send a notice for a protest hearing regarding the time and place for at least 20 years. However, the reality is the … Read more

House Bill 585 is the most significant change in Texas Tax Code for about 10 years. In includes a variety of changes that are favorable to property owners and attempts to install … Read more

Texas property owners need to timely pay property taxes, confirm exemptions have been filed and file any correction protests prior to January 31, 2007. Although many property owners think of May 15 … Read more

The purpose of this article is to analyze valuation methodology for several atypical types of apartments. Various circumstances and situations can cause an apartment complex to have above-or below-market rental rates, occupancy … Read more