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Property Tax Notice Hearing 41.46

Section 41.46 – Notice of Property Tax Protest Hearing

The appraisal review board must give the owner written notice of the date, time and place for the property tax appeal hearing. Notice must be delivered at least 15 days before the date of the hearing. Delivered, in this sense, means placed in the mail with first-class postage. It is not the date of receipt by the property owner.

While this provision seems simple and straightforward, there are several problems with how many appraisal districts handle the process. The most serious problem is mass scheduling of hundreds of hearings for one date and time. For example, Dallas County Appraisal District often schedules 500 or more hearings for a single time on one day. In most cases, the appraisal district handles timely mailing of hearing notices even though the appraisal review board should.

Sec. 41.46. Notice of Protest Hearing.

(a) The appraisal review board before which a protest hearing is scheduled shall deliver written notice to the property owner initiating a protest of the date, time, and place fixed for the hearing on the protest unless the property owner waives in writing notice of the hearing. The board shall deliver the notice not later than the 15th day before the date of the hearing.

(b) The board shall give the chief appraiser advance notice of the date, time, place, and subject matter of each protest hearing.

(c) If the protest relates to a taxable leasehold or other possessory interest in real property that is owned by this state or a political subdivision of this state, the board shall deliver notice of the hearing as provided by Subsection (a) to:

(1) the attorney general and the state agency that owns the real property, in the case of real property owned by this state; or

(2) the governing body of the political subdivision, in the case of real property owned by a political subdivision.

Amended by 1981 Tex. Laws (1st C.S.), p. 172, ch. 13, Sec. 139; amended by 1997 Tex. Laws, p. 3916, ch. 1039, Sec. 39; amended by 1999 Tex. Laws, p. 2751, ch. 416, Sec. 4.

Cross References:
Delivery of notice, see Sec. 1.07.
Protest of failure to deliver notice, see Sec. 41.411.

In establishing a detailed timeline associated with the protest process, an appraisal review board has no authority to schedule a hearing on a protest before receiving the property owner’s notice of protest or to notify a property owner of a prescheduled hearing, nor can such authority be implied. An appraisal review board lacks authority before a property owner has filed a written notice of protest to schedule a hearing on a property tax appraisal protest and to notify the property owner about the hearing time. Op. Tex. Att’y Gen. GA-0311 (2005).

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

  • East Columbia
  • Hutchins
  • Sunset Valley
  • Sugar Land
  • Stagecoach
  • Converse
  • Bacliff
  • Splendora
  • Oak Ridge North
  • Texas City
  • Montgomery
  • Magnolia
  • Willis
  • Needville
  • Fairchilds
  • Windcrest
  • Beasley
  • Westminster
  • Double Oak
  • Brookside

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

  • Office building
  • Truck stop
  • Night club
  • Retail
  • Country club
  • Daycare center
  • Power center
  • Restaurant
  • Auto service garage
  • Mini-warehouse

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

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