Texas has one property tax code that applies to all 254 counties and the 253 appraisal review boards (Potter and Randall Counties combine their efforts).
In practice, many appraisal districts violate numerous sections of the Texas tax code including:
1.Ignoring unequal appraisal evidence and defaulting to appraisal district equity analysis in 99.9% of cases
2.Not requiring the appraisal district to have the burden of proof (in practice most appraisal districts put the burden of proof on the property owner),
3.Not considering evidence from property owners due to bogus evidence requirements,
4.Not scheduling hearings,
5.Appraisers present illegal evidence (if requested, the appraisal district is required to provide evidence 14 days prior to the hearing). Many appraisal districts provide no hearing evidence package (after a request) but still present whatever evidence they want at the hearing.
6.Reschedule a hearing that does not begin within two hours of the scheduled time as required by Section Tax Code 41.66(i) (many appraisal districts ask owners and consultants to wait 4 to 8 hours and do not reschedule),
7.Allow the property owner to cross examine the appraisal district appraiser (many ARBs ignore the statutes that provide each party to an appeal can cross examine the other),
Appraisal District Must Adopt Hearing Procedures that Comply with Statutes
The appraisal review board must adopt rules for hearing procedures that comply with statutes by May 15, after holding public hearings. The rules must be publicly posted in a prominent place.
Chapter 41. Local Review Section 41.01 HB 988 adds subsections (c), (d) and (e) to require an appraisal review board adopt hearing procedures by rule. Before adopting the hearing procedures, the board must hold a public hearing not later than May 15 to consider the hearing procedures proposed for adoption. The bill requires the appraisal review board to comply with Tax Code Section 5.103(d) when adopting hearing procedures and provides that the chairman is responsible for the administration of hearing procedures.
Distribution of Appraisal Review Board Rules
The appraisal review board must distribute copies of the hearing procedures to the appraisal district board of directors, the appraisal district’s taxpayer liaison officer and the Comptroller not later than the 15th day after the date the hearing procedures are adopted. The adopted hearing procedures must be posted in a prominent place in each room in which hearings are conducted and on the appraisal district’s website if the appraisal district maintains one. Effective June 15, 2021.
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