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Property Tax Duties Board 41.01

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).

Amended by 1981 Tex. Laws (1st C.S.), p. 169, ch. 13, Sec. 133; amended by 1993 Tex. Laws, p. 4444, ch 1031, Sec. 5; amended by 1997 Tex. Laws, p. 3915, ch. 1039, Sec. 37; amended by 1999 Tex. Laws, p. 3196, ch. 631, Sec. 9.

Cross References:
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
  • Willis
  • Needville
  • Jamaica Beach
  • Lakeway
  • Angleton
  • Copeville
  • Allen
  • Carrollton
  • Farmersville
  • Webster
  • Lochridge
  • Bartonville
  • Volente
  • Holiday Lakes
  • Benbrook
  • Aubrey
  • Montgomery
  • Georgetown
  • Mesquite

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
  • Supermarket
  • Greenhouse
  • Self-storage
  • Hospital
  • Airplane hangar

O’Connor & Associates offers property tax services to all property owners of all land uses across Texas.

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