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Property Tax Fiduciary 1.11

Section 5.14 – Public Access, Information and Complaints

This section of the Texas Property Tax Code provides guidance regarding filing complaints for property tax issues under the jurisdiction of the Texas Comptroller. Examples of areas addressed by the comptroller include equitable assessment among classes of property and affirming that appraisal districts comply with generally accepted appraisal standards.

Property owners can file a complaint with the Texas Comptroller and the comptroller shall report at least quarterly until the complaint is resolved.

The comptroller appears to have no authority to address complaints regarding the appraisal review board. Further, they have no authority to address problems with the property tax protest hearing (regarding unlawful behavior by appraisal district staff). Based on the statute and personal experience, it appears the focus on compliance with ratio study standards.

Sec. 5.14. Public Access, Information, and Complaints

(a) The comptroller shall develop and implement policies that provide the public with a reasonable opportunity to submit information on any property tax issue under the jurisdiction of the comptroller.

(b) The comptroller shall prepare and maintain a written plan that describes how a person who does not speak English or who has a physical, mental, or developmental disability may be provided reasonable access to the comptroller’s programs.

(c) The comptroller shall prepare information of public interest describing the property tax functions of the office of the comptroller and the comptroller’s procedures by which complaints are filed with and resolved by the comptroller. The comptroller shall make the information available to the public and appropriate state agencies.

(d) If a written complaint is filed with the comptroller that the comptroller has authority to resolve, the comptroller, at least quarterly and until final disposition of the complaint, shall notify the parties to the complaint of the status of the complaint unless notice would jeopardize an undercover investigation.

(e) The comptroller shall keep an information file about each complaint filed with the comptroller that the comptroller has authority to resolve.

Added by 1989 Tex. Laws, p. 1507, ch. 384, Sec. 13, amended by 1991 Tex. Laws, (2nd C.S.), p. 28, ch. 6, Sec. 6.

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

  • Webster
  • Arcola
  • Dalworthington Gardens
  • Melissa
  • Denton
  • Trophy Club
  • Hollywood Park
  • Pecan Acres
  • Bayou Vista
  • Panorama Village
  • Briarcliff
  • Mesquite
  • Bellaire
  • Lewisville
  • Patton Village
  • Prosper
  • River Oaks
  • Cross Mountain
  • Roman Forest
  • Old Ocean

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

  • Racket club
  • Daycare center
  • Shopping mall
  • Hotel
  • Health spa
  • Hospital
  • Retail
  • Truck terminal
  • Movie theatre
  • Multifamily

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

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