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Property Tax Hearing Protest 41.45d

Property Tax Protest Shall be Heard by Panels of 3+ Members; Decision Ratified by Full Appraisal Review Board

Section 41.45(d) – Hearing on Property Tax Protest

Conducting property tax appeal hearings is the only task where the Texas Property Tax Code allows less than the entire appraisal review board to conduct business. At most appraisal districts, including Harris County Appraisal District, Dallas County Appraisal District, Tarrant County Appraisal District and Bexar County Appraisal District, property tax protest three-member appraisal review board panels conduct hearings. While it appears these three-member panels make a final decision, they actually make a recommendation for the entire ARB. In practice, very few ARB panel decisions are rejected by the full ARB.

In some counties, a three-member panel conducts ”good cause” hearings to request a subpoena. However, there is no authority to a three-member ARB panel to perform any task other than conducting property tax protest hearings for the purpose of making a recommendation to the full ARB.

Sec. 41.45(d) – Property Tax Hearing Protest.

 

Text of subsection effective until January 01, 2022

(d) This subsection does not apply to a special panel established under Section 6.425. An appraisal review board consisting of more than three members may sit in panels of not fewer than three members to conduct protest hearings. If the recommendation of a panel is not accepted by the board, the board may refer the matter for rehearing to a panel composed of members who did not hear the original protest or, if there are not at least three members who did not hear the original protest, the board may determine the protest.

Text of subsection effective on January 01, 2022

(d) This subsection does not apply to a single-member panel established under Subsection (b-4) of this section or a special panel established under Section 6.425. An appraisal review board consisting of more than three members may sit in panels of not fewer than three members to conduct protest hearings. If the recommendation of a panel is not accepted by the board, the board may refer the matter for rehearing to a panel composed of members who did not hear the original protest or, if there are not at least three members who did not hear the original protest, the board may determine the protest.

(d-1) An appraisal review board to which Section 6.425 applies shall sit in special panels established under that section to conduct protest hearings. A special panel may conduct a protest hearing relating to property only if the property is described by Section 6.425(b) and the property owner has requested that a special panel conduct the hearing or if the protest is assigned to the special panel under Section 6.425(f). If the recommendation of a special panel is not accepted by the board, the board may refer the matter for rehearing to another special panel composed of members who did not hear the original protest or, if there are not at least three other special panel members who did not hear the original protest, the board may determine the protest.

Text of subsection effective until January 01, 2022

(d-2) The determination of a protest heard by a panel under Subsection (d) or (d-1) must be made by the board.

Text of subsection effective on January 01, 2022

(d-2) The determination of a protest heard by a panel under Subsection (b-4), (d), or (d-1) must be made by the board.

Text of subsection effective until January 01, 2022

(d-3) The board must deliver notice of a hearing or meeting to determine a protest heard by a panel, or to rehear a protest, under Subsection (d) or (d-1) in accordance with the provisions of this subchapter.

Text of subsection effective on January 01, 2022

(d-3) The board must deliver notice of a hearing or meeting to determine a protest heard by a panel, or to rehear a protest, under Subsection (b-4), (d), or (d-1) in accordance with the provisions of this subchapter.

Acts 1979, 66th Leg., p. 2306, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 171, ch. 13, Sec. 138, eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 794, Sec. 1, eff. June 18, 1987; Acts 1989, 71st Leg., ch. 796, Sec. 37; Acts 1991, 72nd Leg., ch. 836, Sec. 3.1, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 828, Sec. 2, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 1039, Sec. 38, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 416, Sec. 3, eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 463, Sec. 2, eff. Jan. 1, 2000; Acts 2001, 77th Leg., ch. 1420, Sec. 21.001(99), eff. Sept. 1, 2001.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 626 (H.B. 538), Sec. 2, eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030), Sec. 4, eff. June 19, 2009.

Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 11, eff. September 1, 2011.

Acts 2011, 82nd Leg., R.S., Ch. 924 (S.B. 1546), Sec. 1, eff. September 1, 2011.

Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 21, eff. January 1, 2014.

Acts 2015, 84th Leg., R.S., Ch. 1201 (S.B. 1394), Sec. 1, eff. January 1, 2016.

Acts 2017, 85th Leg., R.S., Ch. 80 (H.B. 455), Sec. 1, eff. September 1, 2017.

Acts 2017, 85th Leg., R.S., Ch. 744 (S.B. 1286), Sec. 1, eff. September 1, 2017.

Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 62, eff. September 1, 2020.

Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 17, eff. September 1, 2021.

Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 17, eff. January 1, 2022.

Acts 2021, 87th Leg., R.S., Ch. 965 (S.B. 1919), Sec. 1, eff. September 1, 2021.

 

Cross References:
Right to protest by taxpayer, see Sec. 41.41.
Determination of protest, see Sec. 41.47.
Notice of Protest Hearing, see Sec. 41.46.
Appraisal review board record requirement, see Rule Sec. 9.803.

Notes:
Appearance at appraisal review board hearing in person or by affidavit is mandatory condition precedent to filing suit. Webb County Appraisal District v. New Laredo Hotel, Inc., 792 S.W.2d 952 (Tex. 1990).

Appraisal review board members perform quasi-judicial functions so that immunity did apply in barring claims against them in the performance of their duties. Three appraisal review board panel members were sued by a tax consultant claiming negligence in a value determination for not basing the value reduction on a preponderance of the evidence presented at the protest hearing. The members asserted the affirmative defense of judicial immunity. Sledd v. Garrett, 123 S.W.3d 592 (Tex. App.-Houston [14th Dist.] 2003, pet. denied).

An unadjudicated protest filed by a taxpayer does not bar a hearing pursuant to a motion for late correction under Section 25.25(d). Dismissal of a protest for failure to appear at a hearing is not an adjudication of the rights of the parties. The taxpayer was not entitled, however, to recover attorneys fees under Section 41.45 as a result of the denial of the hearing on the motion for late correction. Koger Equity, Inc. v. Bexar County Appraisal Review Board, 123 S.W.3d 502 (Tex. App.-San Antonio, 2003, no pet. h.).

Tax Code Section 25.25(c), subject to a five-year limitation, gives the appraisal review board the authority to change the appraisal roll on motion of the chief appraiser or a property owner. Section 25.25(b) does not contemplate the filing or presentation of any protest, or authorize the appraisal review board to review the chief appraiser’s decision. Western Athletic Clubs, Inc. v. Harris County Appraisal District and Harris County Appraisal Review Board, 56 S.W.3d 269 (Tex. App. – Amarillo 2001, no pet.).

An appraisal review board exceeds its authority by having a written procedure that a taxpayer’s fiduciary authorization must be filed prior to the filing of a protest or motion. Tarrant Appraisal Review Board v. Martinez Brothers Investments, Inc., 946 S.W.2d 914 (Tex. App.-Fort Worth 1997, no writ).

Taxpayer is entitled to judicial review of the appraisal review board order – he is not required to meet his burden of proof or present evidence at the appraisal review board hearing. When the appraisal review board issues its order, the taxpayer has exhausted his administrative remedies. National Pipe and Tube Company v. Liberty County Appraisal District, 805 S.W.2d 593 (Tex. App.-Beaumont 1991, writ denied).
These codes affect property owners across the state, in both larger and smaller cities including:

  • Granger
  • Brazoria
  • Angleton
  • Prestonwood
  • Pearland
  • River Oaks
  • Hutto
  • Oak Grove
  • Watauga
  • Waller
  • Lakewood Village
  • Taylor
  • Dalworthington Gardens
  • Manor
  • Otey
  • Santa Fe
  • Bartonville
  • Rollingwood
  • Bunker Hill
  • Kennedale

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

  • Research and development
  • Warehouse
  • Multifamily
  • Student housing
  • Car wash facility
  • Tennis club
  • Auto salvage yard
  • Airplane hangar
  • Subsidized housing
  • Office building

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