Property Tax Duties Board 41.01
Appraisal Review Board Duties Include Property Tax Protest Hearings and Tax Roll Certification
Section 41.01 – Duties of the Appraisal Review Board
This section delineates the tasks for which the county appraisal review board is responsible. Hearing and determining property tax protests (filed by the owner) is the task most frequently performed by the ARB.
After a property tax protest (appeal) is filed, the ARB schedules a property tax appeal hearing. Most property tax protests (perhaps 80%) are resolved by an “informal hearing.” Neither the owner nor the appraisal district is required to participate in an informal hearing. The informal hearing is a meeting between an appraisal district representative and the property owner (or property owner’s tax consultant). The owner and appraiser exchange information and negotiate at this meeting. Most single-family property tax appeals are settled at the informal hearing. However, the settlement rate for homes with as assessed value exceeding $1 million and commercial property is much lower at some appraisal districts. When property tax protests are not settled at the informal hearing (or the owner or appraisal district decides to skip the informal hearing), the ARB hears and determines the property tax protest. This includes protests under chapter 41 and 25.25 of the Texas Property Tax Code.
The ARB also hears taxing unit challenges, corrects clerical errors, determines whether exemptions and agricultural exemptions were granted improperly and “take other action and make any other determinations that this title specifically authorizes or requires.”
Challenges by taxing units (Section 41.03) most typically address whether property is consistently assessed, excluded from the tax rolls, granted an exemption of granted agricultural valuation status. Although taxing unit challenges are an important right for tax entities, such challenges occur infrequently.
Sec. 41.01. Duties of Appraisal Review Board.
(a) The appraisal review board shall:
(1) determine protests initiated by property owners;
(2) determine challenges initiated by taxing units;
(3) correct clerical errors in the appraisal records and the appraisal rolls;
(4) act on motions to correct appraisal rolls under Section 25.25;
(5) determine whether an exemption or a partial exemption is improperly granted and whether land is improperly granted appraisal as provided by Subchapter C, D, E, or H, Chapter 23; and
(6) take any other action or make any other determination that this title specifically authorizes or requires.
(b) The board may not review or reject an agreement between a property owner or the owner’s agent and the chief appraiser under Section 1.111(e).
(c) The appraisal review board by rule shall adopt procedures for hearings the board conducts under this subchapter and Subchapter C. Before adopting the hearing procedures, the board shall hold a public hearing to consider the hearing procedures proposed for adoption by the board. Not later than May 15 of each year, the board shall hold the hearing, make any amendments to the proposed hearing procedures the board determines are necessary, and by resolution finally adopt the hearing procedures. The board must comply with Section 5.103(d) when adopting the hearing procedures. The chairman of the board is responsible for the administration of hearing procedures adopted by the board.
(d) The appraisal review board shall distribute copies of the hearing procedures adopted by the board to the board of directors of, and the taxpayer liaison officer for, the appraisal district for which the appraisal review board is established and to the comptroller not later than the 15th day after the date the board adopts the hearing procedures.
(e) The appraisal review board shall post a copy of the hearing procedures adopted by the board:
(1) in a prominent place in each room in which the board conducts hearings under this subchapter and Subchapter C; and
(2) if the appraisal district for which the board is established maintains an Internet website, on the appraisal district’s website.
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 133, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 1031, Sec. 5, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1039, Sec. 37, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 631, Sec. 9, eff. Sept. 1, 1999.
Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 14, eff. June 15, 2021.
Appraisal review board members, see ch. 6, subch. C.
Equality and uniformity, see art. VIII, Sec. 1, Tex. Const.
Single board of equalization, see art. VIII, Sec. 18, Tex. Const.
Exemptions generally, see ch. 11.
Form and content of appraisal records, see Sec. 25.02.
Productivity appraisal, see ch. 23, subchs. C, D, E, & H.
These codes affect property owners across the state, in both larger and smaller cities including:
- Forest Hill
- Jamaica Beach
- Holiday Lakes
The Texas Property Tax Code applies to all property types in Texas including:
- Daycare center
- Single-tenant retail
- Department store
- Neighborhood shopping center
- Cold storage facility
- Airplane hangar
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