Property Tax Hearing Rescheduling 41.45e
Property Tax Protest Shall be Rescheduled Once without Cause for Individual Property Owner
Section 41.45(e) – Hearing on Property Tax Protest (Rescheduling)
Real estate owners seeking property tax reductions are sometimes unable to attend the property tax protest hearing at the scheduled time. It is often possible to reschedule by moving the hearing to an earlier date. Technically, the property tax protest hearing can be moved for good cause or if the chief appraiser consents to the postponement, even if there is no good cause.
Property tax hearings can be moved to a date not less than five or more than 15 days after the original scheduled date. The only exception is if the property owner, chief appraiser and appraisal review board agree to a date less than five or more than 15 days after the originally scheduled date.
When a hearing is rescheduled for good cause or by consent of the chief appraiser, there is no requirement for written notice to the property owner.
Appraisal districts dislike rescheduling ARB hearings. The property tax cut which can be achieved at the property tax protest hearing is meaningful. Consider weighing the potential property tax reduction versus the hassle of rescheduling other activities.
Sec. 41.45(e) – property Tax Hearing Rescheduling
(e) On request made to the appraisal review board before the date of the hearing, a property owner who has not designated an agent under Section 1.111 to represent the owner at the hearing is entitled to one postponement of the hearing to a later date without showing cause. In addition and without limitation as to the number of postponements, the board shall postpone the hearing to a later date if the property owner or the owner’s agent at any time shows good cause for the postponement or if the chief appraiser consents to the postponement. The hearing may not be postponed to a date less than five or more than 30 days after the date scheduled for the hearing when the postponement is sought unless the date and time of the hearing as postponed are agreed to by the chairman of the appraisal review board or the chairman’s representative, the property owner, and the chief appraiser. A request by a property owner for a postponement under this subsection may be made in writing, including by facsimile transmission or electronic mail, by telephone, or in person to the appraisal review board, a panel of the board, or the chairman of the board. The chairman or the chairman’s representative may take action on a postponement under this subsection without the necessity of action by the full board if the hearing for which the postponement is requested is scheduled to occur before the next regular meeting of the board. The granting by the appraisal review board, the chairman, or the chairman’s representative of a postponement under this subsection does not require the delivery of additional written notice to the property owner.
(e-1) A property owner or a person designated by the property owner as the owner’s agent to represent the owner at the hearing who fails to appear at the hearing is entitled to a new hearing if the property owner or the owner’s agent files, not later than the fourth day after the date the hearing occurred, a written statement with the appraisal review board showing good cause for the failure to appear and requesting a new hearing.
(e-2) For purposes of Subsections (e) and (e-1), “good cause” means a reason that includes an error or mistake that:
(1) was not intentional or the result of conscious indifference; and
(2) will not cause undue delay or other injury to the person authorized to extend the deadline or grant a rescheduling.
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.
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.
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.
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 counties including:
- Tarrant County
- Harris County
- Dallas County
- Waller County
- Fort Bend County
- Williamson County
- Bexar County
- Ector County
- Anderson County
- Midland County
- Howard County
- Gregg County
- Liberty County
- Gray County
- Webb County
- Comal County
- Rockwall County
The Texas Property Tax Code applies to all property types in Texas including:
- Amusement park
- Regional mall
- Mobile home park
- Tennis club
- Truck stop
- Research and development
- Strip shopping center
- Nursing home
O’Connor & Associates offers property tax services to all property owners of all land uses across Texas.
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