TITLE 1. PROPERTY TAX CODE

SUBTITLE F. REMEDIES

CHAPTER 41. LOCAL REVIEW

SUBCHAPTER D. ADMINISTRATIVE PROVISIONS

Texas Property Tax Code 2023 Edition: The Texas Property Tax Code available on this website are current through the 89th Regular Legislative Session, 2025. The constitutional provisions found on this website are current through the amendments approved by voters in November 2023.

Property Tax Protest Hearing are Recorded and Owner Can Obtain Copy of Protest Hearing Recording

The appraisal review board (ARB) is required to maintain a copy of proceedings, which include property tax protest hearings and ARB meetings. Most large appraisal districts, including Harris County Appraisal District, Dallas County Appraisal District, Bexar County Appraisal District, Tarrant County Appraisal District, and Travis County Appraisal District and most smaller appraisal districts electronically record ARB meetings and property tax protest hearings. (Note: this is another example where appraisal district staff are performing duties assigned to the appraisal review board).

Property owners can obtain a copy of the recording of any property tax appeal hearing for a nominal cost. The can also obtain a copy of any documents presented at the hearing which are not confidential.

Property owners should consider making their own audio or video recording of the property tax protest hearing since malfunctions with the appraisal district’s equipment are fairly commonplace. A recording of the hearing is excellent evidence when the owner is alleging inappropriate behavior occurred during the property tax protest hearing.

Sec. 41.68.

The appraisal review board shall keep a record of its proceedings in the form and manner prescribed by the comptroller.

Acts 1979, 66th Leg., p. 2309, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 147, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 51, eff. Sept. 1, 1991.