The Tax Code has required that appraisal review board members swear an oath to God to follow the Tax Code. Nonetheless, the reality is that the appraisal districts pay the appraisal review … Read more

This change to the Texas Tax Code is simply an attempt to clearly state what has been the law of the land for at least 20 years; that the appraisal district can’t … Read more

The Texas Tax Code had been clear that the property owner’s representative only needed to present the appointment of agent at the hearing. About six years ago, there was a change that … Read more

This change really addresses two key issues: 1) giving a decision for each issue protested separately and 2) deliberating orally. In the past, appraisal review board often gave only one value and … Read more

Texas Tax Code section 41.66 (titled hearing procedures) has long provided clear rules for the hearings. It includes the right to obtain testimony from witnesses and to cross examine witnesses. However, within … Read more

Forum shopping is a game attorneys have played successfully for years. The first iteration is to pick the ideal county to file a lawsuit. The ideal county is one where the judges … Read more

The Texas Tax Code for many years has required that the appraisal district provide the information they intend to use at the hearing (41.461) and that they may not use any information … Read more

The intention of the legislature for many years has been that if a property owner or property owner’s agent is scheduled to attend hearings at multiple appraisal districts, the appraisal review board … Read more

The intent of this change in the Tax Code is to allow a property owner or the agent of a property owner to reschedule a hearing they did not attend if they … Read more

This change addresses the ability to reschedule an appraisal review board an unlimited number of times for “good cause”. It will be most interesting to see if the appraisal districts and appraisal … Read more