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Property Tax Evidence Protest 41.67

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 made available to the protesting party at least 14 days before the scheduled or postponed hearing may not be used as evidence in the hearing.

Amended by 1981 Tex. Laws (1st C.S.), p. 173, ch. 13, Sec. 146; amended by 1991 Tex. Laws, p. 1414, ch. 364, Sec. 3; amended by 1999 Tex. Laws, p. 2891, ch. 463, Sec. 3.

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.

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