logo-updated-012918
Property Tax Inquiries Call 713.290.9700

What magnificent gifts did the 2021 Texas Legislature provide property owners?

1.Requires the appraisal review board to schedule an informal hearing at least 5 days prior to the appraisal review board hearing,

2.Provides a mechanism for property owners to object if appraisal review board hearing does not comply with statutory requirements

3.Allows property owners to file a binding arbitration request on the issue of appraisal review board hearings not complying with statutory requirements.

These changes may not seem material. However, I guarantee they are causing many appraisal districts and appraisal review board to reflect deeply on what changes they will be required to make to comply with property-owner friendly sections of the Texas Tax Code in place for 50 years.

This weeks Tax Tips Newsletter will address mandatory informal property tax appeal hearings.

Next week’s newsletter will address the issues and mechanics of appraisal districts and appraisal review boards FINALLY being required to follow the law in appraisal review board hearings. (Hint: the appeals court ruling in “O’Connor versus HCAD” (2006; https://casetext.com/case/hcad-v-oconnor) essentially ruled the taxpayer’s rights’ were maintained if: 1) the ARB showed the taxpayer into a room, 2) let them speak, and 3)gave then a decision. The appeals court apparent thinking was since a homeowner can file for a judicial appeal, it did not matter if the appraisal review board ignored the property owner’s evidence or the Texas hearing procedures. (They conveniently ignored that judicial appeals are financially feasible for only 1 in 200 property owners).

Prior to the current legislative session, informal hearings were not codified in the property tax statutes. Informal hearings were an optional means to quickly settle appeals. Since informal appeals often settle about 65% of the appeals and take less time than an appraisal review board hearing, every appraisal district would utilize them, right? Well, no.

Most appraisal districts used informal hearings as described to quickly and efficiently settle property tax appeals. However, a handful of Texas appraisal districts weaponize informal hearings as follows:

1) we will only give you informal hearings for a small subset the property owners you represent,

2) we will discontinue those informal hearings if you are not flexible enough (i.e. you must agree with the appraisal district for a “reasonable” portion of appeals) and

3) if you don’t play be OUR rules, all your accounts will be send to the appraisal review board (and you know our appraisal review board REALLY likes the appraisal district evidence.)

Next week we will update you on statutory changes codified over 40 years after the current Texas Tax Code was introduced. These changes require appraisal districts and appraisal review boards to follow the laws at appraisal review board hearings. These are amazing improvements and will impact appeal hearings in future years.

Blog Author

Patrick O’Connor, MAI, Owner and President
Patrick O’Connor has been active in reducing property taxes, providing expert witness testimony and appraising commercial real estate property since 1983. Pat is active in publishing analyses and data with respect to the real estate market, while being a highly regarded media spokesperson for the real estate community. He holds a MAI, the highest achievable designation from the Appraisal Institute, and is a licensed senior property tax consultant. Pat earned a Master of Business Administration from Harvard University. In 2001, he authored the first definitive consumer guide to Texas property taxes, Cut Your Texas Property Taxes.

Property Tax Protection Program™

No cost to enroll

Recents

The Residential Property Protection Program™
is powered by O’Connor
  • Enter your information below and your documents and enrollment information will be emailed to you within one business day

  • Hidden
  • Hidden
  • Hidden
  • Call 713.290.9700 to discuss with a representative.

    Please monitor your E-mail and spam filter. If you don't receive your enrollment documents within 24 business hours, call 713.290.9700 8am - 5pm CST

  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • This field is for validation purposes and should be left unchanged.

When you submit your enrollment, you understand this is a risk free offer to you. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced.

Property Tax Protection Program™

You pay nothing unless we reduce your property taxes, and then only a portion of the savings. There is no flat fee, no sign up fee and no setup fee. We protest your property taxes aggressively every year, and you only pay if and when we reduce your property taxes.

O’Connor is the largest property tax consulting firm in the U.S. Our licensed tax consultants and administrative support team benefits home and property owners by reducing property tax assessments, filing personal property renditions, reviewing tax statements, protesting over-assessed property values, and attending informal tax hearings and appraisal review board meetings.

 

We work tirelessly to protest and lower your taxes with:

  • Informal hearings
  • Appraisal Review Board (ARB) hearings
  • Coordinating judicial appeals