Property Tax Evidence Protest 41.67

Property Tax Protest Hearing Evidence Requested by Owner but Not Provided May NOT be Presented at ARB Hearing

Section 41.67 – Evidence for a Property Tax Protest

The appraisal district may not present any evidence not provided to the property owner/tax consultant 14 days before the hearing, if the information was requested under Section 41.461. Property owners may request a copy of any information the appraisal district plans to present at the hearing per Section 41. 461, which is also referred to as House Bill 201, or HB201. Unfortunately, most appraisal districts do not comply with this section of the tax code and the ARB panels do not enforce this issue at property tax protest hearings.

The Harris County Appraisal District has good systems to produce evidence. Dallas County Appraisal District, Tarrant County Appraisal District, Collins County Appraisal District, Bexar County Appraisal District, Travis County Appraisal District, Fort Bend County Appraisal District, Galveston County Appraisal District, Waller County Appraisal District, Brazoria County Appraisal District and Montgomery County Appraisal District are ill equipped to produce evidence for a volume of property tax protest hearings. Most appraisal districts staff and appraisal review boards consider requests to exclude evidence mot presented 14 days before the hearing frivolous.

All testimony is to be given under oath during a property tax appeal hearing. While this section differentiates between the original document and a copy, this issue is not often addressed at the ARB hearing.

As of October 2006, numerous lawsuits are pending regarding appraisal district staff presenting evidence not made available 14 days before the property tax protest hearing. However, it is likely to be three or four years before this issue is resolved.

Sec. 41.67. Evidence.

(a) A member of the appraisal review board may swear witnesses who testify in proceedings under this chapter. All testimony must be given under oath.

(b) Documentary evidence may be admitted in the form of a copy if the appraisal review board conducting the proceeding determines that the original document is not readily available. A party is entitled to an opportunity to compare a copy with the original document on request.

(c) Official notice may be taken of any fact judicially cognizable. A party is entitled to an opportunity to contest facts officially noticed.

(d) Information that was previously requested under Section 41.461 by the protesting party that was not delivered to the protesting party at least 14 days before the scheduled or postponed hearing may not be used or offered in any form as evidence in the hearing, including as a document or through argument or testimony. This subsection does not apply to information offered to rebut evidence or argument presented at the hearing by the protesting party or that party’s designated agent.

(e) The chief appraiser may not offer evidence or argument at a hearing on a protest in support of a reason for modifying or denying an application other than a reason stated in a notice delivered to the applicant under Section 11.45(d) or (e), 23.44(d), 23.57(d), 23.79(d), 23.85(d), 23.95(d), or 23.9805(d) unless the chief appraiser:

(1) provides written notice to the property owner of the additional reason for modifying or denying the application not later than the 14th day before the date of the hearing; and

(2) establishes that the additional reason was not known to the chief appraiser at the time the chief appraiser delivered to the applicant the notice under Section 11.45(d) or (e), 23.44(d), 23.57(d), 23.79(d), 23.85(d), 23.95(d), or 23.9805(d).

Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 146, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 364, Sec. 3, eff. Jan. 1, 1992; Acts 1999, 76th Leg., ch. 463, Sec. 3, eff. Sept. 1, 1999.

Amended by:

Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 67, eff. January 1, 2020.

Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 19, eff. September 1, 2021.

These codes affect property owners across the state, in both larger and smaller counties including:

• Denton County
• Tarrant County
• Dallas County
• Collin County
• Brazoria County
• Harris County
• Bexar County
• Navarro County
• Johnson County
• Wichita County
• Comanche County
• Calhoun County
• Brown County
• Uvalde County
• Washington County
• Bee County
• Wilbarger County

The Texas Property Tax Code applies to all property types in Texas including:

• Commercial building
• Auto service garage
• Hotel
• Mini-warehouse
• Veterinary clinic
• Funeral home
• Service station
• Lodging
• Bar
• Lumber storage

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

Sign up to have O’Connor & Associates protest your commercial or residential property taxes.
You pay NOTHING unless we reduce your taxes!