TAX CODE
SUBTITLE F. REMEDIES
CHAPTER 41. LOCAL REVIEW
SUBCHAPTER A. REVIEW OF APPRAISAL RECORDS BY APPRAISAL REVIEW BOARD
§ 41.01. DUTIES OF APPRAISAL REVIEW BOARD. (a) The
appraisal review board shall:
(1) determine protests initiated by property owners;
(2) determine challenges initiated by taxing units;
(3) correct clerical errors in the appraisal records
and the appraisal rolls;
(4) act on motions to correct appraisal rolls under
Section 25.25;
(5) determine whether an exemption or a partial
exemption is improperly granted and whether land is improperly
granted appraisal as provided by Subchapter C, D, E, or H, Chapter
23; and
(6) take any other action or make any other
determination that this title specifically authorizes or requires.
(b) The board may not review or reject an agreement between
a property owner or the owner's agent and the chief appraiser under
Section 1.111(e).
Acts 1979, 66th Leg., p. 2302, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, § 133,
eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 1031, § 5, eff.
Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1039, § 37, eff. Jan. 1,
1998; Acts 1999, 76th Leg., ch. 631, § 9, eff. Sept. 1, 1999.
§ 41.02. ACTION BY BOARD. After making a determination
or decision under Section 41.01, the appraisal review board shall
by written order direct the chief appraiser to correct or change the
appraisal records or the appraisal roll to conform the appraisal
records or the appraisal roll to the board's determination or
decision.
Acts 1979, 66th Leg., p. 2302, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1993, 73rd Leg., ch. 1031, § 6, eff. Sept. 1,
1993.
§ 41.03. CHALLENGE BY TAXING UNIT. (a) A taxing unit
is entitled to challenge before the appraisal review board:
(1) the level of appraisals of any category of
property in the district or in any territory in the district, but
not the appraised value of a single taxpayer's property;
(2) an exclusion of property from the appraisal
records;
(3) a grant in whole or in part of a partial exemption;
(4) a determination that land qualifies for appraisal
as provided by Subchapter C, D, E, or H, Chapter 23; or
(5) failure to identify the taxing unit as one in which
a particular property is taxable.
(b) If a taxing unit challenges a determination that land
qualifies for appraisal under Subchapter H, Chapter 23, on the
ground that the land is not located in an aesthetic management zone,
critical wildlife habitat zone, or streamside management zone, the
taxing unit must first seek a determination letter from the
director of the Texas Forest Service. The appraisal review board
shall accept the letter as conclusive proof of the type, size, and
location of the zone.
Acts 1979, 66th Leg., p. 2302, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, § 134,
eff. Jan. 1, 1984; Acts 1999, 76th Leg., ch. 631, § 10, eff.
Sept. 1, 1999.
§ 41.04. CHALLENGE PETITION. The appraisal review
board is not required to hear or determine a challenge unless the
taxing unit initiating the challenge files a petition with the
board before June 1 or within 15 days after the date that the
appraisal records are submitted to the appraisal review board,
whichever is later. The petition must include an explanation of the
grounds for the challenge.
Acts 1979, 66th Leg., p. 2302, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, § 134,
eff. Jan. 1, 1982.
§ 41.05. HEARING ON CHALLENGE. (a) On the filing of a
challenge petition, the appraisal review board shall schedule a
hearing on the challenge.
(b) The taxing unit initiating the challenge and each taxing
unit in which property involved in the challenge is or may be
taxable are entitled to an opportunity to appear to offer evidence
or argument.
(c) The chief appraiser shall appear at each hearing to
represent the appraisal office.
(d) If the challenge 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 attorney general or a
representative of the state agency that owns the real property, if
the real property is owned by this state, or a person designated by
the political subdivision that owns the real property, as
applicable, is entitled to appear at the hearing and offer evidence
and argument.
Acts 1979, 66th Leg., p. 2303, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1999, 76th Leg., ch. 416, § 1, eff. Sept. 1,
1999.
§ 41.06. NOTICE OF CHALLENGE HEARING. (a) The
secretary of the appraisal review board shall deliver to the
presiding officer of the governing body of each taxing unit
entitled to appear at a challenge hearing written notice of the
date, time, and place fixed for the hearing. The secretary shall
deliver the notice not later than the 10th day before the date of
the hearing.
(b) The secretary shall give the chief appraiser advance
notice of the date, time, place, and subject matter of each
challenge hearing.
(c) If the challenge 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 secretary 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.
Acts 1979, 66th Leg., p. 2303, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1999, 76th Leg., ch. 416, § 2, eff. Sept. 1,
1999.
§ 41.07. DETERMINATION OF CHALLENGE. (a) The
appraisal review board shall determine each challenge and make its
decision by written order.
(b) If on determining a challenge the board finds that the
appraisal records are incorrect in some respect raised by the
challenge, the board shall refer the matter to the appraisal office
and by its order shall direct the chief appraiser to make the
reappraisals or corrections in the records that are necessary to
conform the records to the requirements of law.
(c) The board shall determine all challenges before
approval of the appraisal records as provided by Section 41.12 of
this code.
(d) The board shall deliver by certified mail a notice of
the issuance of the order and a copy of the order to the taxing unit.
Acts 1979, 66th Leg., p. 2303, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, § 135,
eff. Jan. 1, 1982.
§ 41.08. CORRECTION OF RECORDS ON ORDER OF BOARD. The
chief appraiser shall make the reappraisals or other corrections of
the appraisal records ordered by the appraisal review board as
provided by this subchapter. The chief appraiser shall submit a
copy of the corrected records to the board for its approval as
promptly as practicable.
Acts 1979, 66th Leg., p. 2303, ch. 841, § 1, eff. Jan. 1, 1982.
§ 41.09. CLERICAL ERRORS. At any time before approval
of the appraisal records as provided by Section 41.12 of this code,
the appraisal review board in writing may correct a clerical error
in the records without referring the matter to the appraisal office
if the correction will not affect the tax liability of a property
owner and if the chief appraiser does not object in writing.
Acts 1979, 66th Leg., p. 2303, ch. 841, § 1, eff. Jan. 1, 1982.
§ 41.10. CORRECTION OF RECORDS ON RECOMMENDATION OF
CHIEF APPRAISER. At any time before approval of the appraisal
records as provided by Section 41.12 of this code, the chief
appraiser may submit written recommendations to the appraisal
review board for corrections in the records. If the board approves
a recommended correction and it will not result in an increase in
the tax liability of a property owner, the board may make the
correction by written order.
Acts 1979, 66th Leg., p. 2303, ch. 841, § 1, eff. Jan. 1, 1982.
§ 41.11. NOTICE TO PROPERTY OWNER OF CHANGE IN
RECORDS. (a) Not later than the date the appraisal review board
approves the appraisal records as provided by Section 41.12, the
secretary of the board shall deliver written notice to a property
owner of any change in the records that is ordered by the board as
provided by this subchapter and that will result in an increase in
the tax liability of the property owner. An owner who receives a
notice as provided by this section shall be entitled to protest such
action as provided by Section 41.44(a)(2).
(b) The secretary shall include in the notice a brief
explanation of the procedure for protesting the change.
(c) Failure to deliver notice to a property owner as
required by this section nullifies the change in the records to the
extent the change is applicable to that property owner.
Acts 1979, 66th Leg., p. 2303, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1997, 75th Leg., ch. 906, § 13, eff. Jan. 1,
1998.
§ 41.12. APPROVAL OF APPRAISAL RECORDS BY
BOARD. (a) By July 20, the appraisal review board shall:
(1) hear and determine all or substantially all timely
filed protests;
(2) determine all timely filed challenges;
(3) submit a list of its approved changes in the
records to the chief appraiser; and
(4) approve the records.
(b) The appraisal review board must complete substantially
all timely filed protests before approving the appraisal records
and may not approve the records if the sum of the appraised values,
as determined by the chief appraiser, of all properties on which a
protest has been filed but not determined is more than five percent
of the total appraised value of all other taxable properties.
Acts 1979, 66th Leg., p. 2304, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, § 136,
eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, § 4, eff. June
7, 1985; Acts 1985, 69th Leg., ch. 630, § 1, eff. June 14, 1985;
Acts 1993, 73rd Leg., ch. 1031, § 7, 8, eff. Sept. 1, 1993.
SUBCHAPTER C. TAXPAYER PROTEST
§ 41.41. RIGHT OF PROTEST. (a) A property owner is
entitled to protest before the appraisal review board the following
actions:
(1) determination of the appraised value of the
owner's property or, in the case of land appraised as provided by
Subchapter C, D, E, or H, Chapter 23, determination of its appraised
or market value;
(2) unequal appraisal of the owner's property;
(3) inclusion of the owner's property on the appraisal
records;
(4) denial to the property owner in whole or in part of
a partial exemption;
(5) determination that the owner's land does not
qualify for appraisal as provided by Subchapter C, D, E, or H,
Chapter 23;
(6) identification of the taxing units in which the
owner's property is taxable in the case of the appraisal district's
appraisal roll;
(7) determination that the property owner is the owner
of property;
(8) a determination that a change in use of land
appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;
or
(9) any other action of the chief appraiser, appraisal
district, or appraisal review board that applies to and adversely
affects the property owner.
(b) Each year the chief appraiser for each appraisal
district shall publicize in a manner reasonably designed to notify
all residents of the district:
(1) the provisions of this section; and
(2) the method by which a property owner may protest an
action before the appraisal review board.
Acts 1979, 66th Leg., p. 2305, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, § 137,
eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 823, § 3, eff. Jan.
1, 1986; Acts 1989, 71st Leg., ch. 796, § 34, eff. Sept. 1, 1989;
Acts 1997, 75th Leg., ch. 113, § 1, eff. Jan. 1, 1998; Acts 1999,
76th Leg., ch. 631, § 11, eff. Sept. 1, 1999.
§ 41.411. PROTEST OF FAILURE TO GIVE NOTICE. (a) A
property owner is entitled to protest before the appraisal review
board the failure of the chief appraiser or the appraisal review
board to provide or deliver any notice to which the property owner
is entitled.
(b) If failure to provide or deliver the notice is
established, the appraisal review board shall determine a protest
made by the property owner on any other grounds of protest
authorized by this title relating to the property to which the
notice applies.
(c) A property owner who protests as provided by this
section must comply with the payment requirements of Section 42.08
or he forfeits his right to a final determination of his protest.
Added by Acts 1985, 69th Leg., ch. 504, § 1, eff. June 12, 1985.
§ 41.412. PERSON ACQUIRING PROPERTY AFTER JANUARY
1. (a) A person who acquires property after January 1 and before
the deadline for filing notice of the protest may pursue a protest
under this subchapter in the same manner as a property owner who
owned the property on January 1.
(b) If during the pendency of a protest under this
subchapter the ownership of the property subject to the protest
changes, the new owner of the property on application to the
appraisal review board may proceed with the protest in the same
manner as the property owner who initiated the protest.
Added by Acts 1987, 70th Leg., ch. 451, § 1, eff. Aug. 31, 1987.
§ 41.413. PROTEST BY PERSON LEASING PROPERTY. (a) A
person leasing tangible personal property who is contractually
obligated to reimburse the property owner for taxes imposed on the
property is entitled to protest before the appraisal review board a
determination of the appraised value of the property if the
property owner does not file a protest relating to the property.
(b) A person leasing real property who is contractually
obligated to reimburse the property owner for taxes imposed on the
property is entitled to protest before the appraisal review board a
determination of the appraised value of the property if the
property owner does not file a protest relating to the property.
The protest provided by this subsection is limited to a single
protest by either the property owner or the lessee.
(c) A person bringing a protest under this section is
considered the owner of the property for purposes of the protest.
The appraisal review board shall deliver a copy of any notice
relating to the protest and of the order determining the protest to
the owner of the property and the person bringing the protest.
(d) The property owner shall timely send to the person
leasing the property a copy of any notice of the property's
reappraisal received by the property owner. Failure of the owner to
send a copy of the notice to the person leasing the property does
not affect the time within which the person leasing the property may
protest the appraised value.
Added by Acts 1995, 74th Leg., ch. 581, § 1, eff. Aug. 28, 1995.
§ 41.42. PROTEST OF SITUS. A protest against the
inclusion of property on the appraisal records for an appraisal
district on the ground that the property does not have taxable situs
in that district shall be determined in favor of the protesting
party if he establishes that the property is subject to appraisal by
another district or that the property is not taxable in this state.
The chief appraiser of a district in which the property owner
prevails in a protest of situs shall notify the appraisal office of
the district in which the property owner has established situs.
Acts 1979, 66th Leg., p. 2305, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, § 137,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 5034, ch. 906, § 1,
eff. Jan. 1, 1984.
§ 41.43. PROTEST OF DETERMINATION OF VALUE OR INEQUALITY
OF APPRAISAL. (a) Except as provided by Subsection (d), in a
protest authorized by Section 41.41(a)(1) or (2), the appraisal
district has the burden of establishing the value of the property by
a preponderance of the evidence presented at the hearing. If the
appraisal district fails to meet that standard, the protest shall
be determined in favor of the property owner.
(b) A protest on the ground of unequal appraisal of property
shall be determined in favor of the protesting party unless the
appraisal district establishes that:
(1) the appraisal ratio of the property is equal to or
less than the median level of appraisal of a reasonable and
representative sample of other properties in the appraisal
district;
(2) the appraisal ratio of the property is equal to or
less than the median level of appraisal of a sample of properties in
the appraisal district consisting of a reasonable number of other
properties similarly situated to, or of the same general kind or
character as, the property subject to the protest; or
(3) the appraised value of the property is equal to or
less than the median appraised value of a reasonable number of
comparable properties appropriately adjusted.
(c) For purposes of this section, evidence includes the
data, schedules, formulas, or other information used to establish
the matter at issue.
(d) If the property owner fails to deliver, before the date
of the hearing, a rendition statement or property report required
by Chapter 22 or a response to the chief appraiser's request for
information under Section 22. 07(c), the property owner has the
burden of establishing the value of the property by a preponderance
of the evidence presented at the hearing. If the property owner
fails to meet that standard, the protest shall be determined in
favor of the appraisal district.
Acts 1979, 66th Leg., p. 2305, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, § 137,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4924, ch. 877, § 2,
eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 823, § 3, eff. Jan.
1, 1986; Acts 1989, 71st Leg., ch. 796, § 35, eff. Sept. 1, 1989;
Acts 1997, 75th Leg., ch. 1039, § 37, eff. Jan. 1, 1998; Acts
2003, 78th Leg., ch. 1041, § 2, eff. Sept. 1, 2003; Acts 2003,
78th Leg., ch. 1173, § 11, eff. Jan. 1, 2004.
§ 41.44. NOTICE OF PROTEST. (a) Except as provided by
Subsections (b) and (c), to be entitled to a hearing and
determination of a protest, the property owner initiating the
protest must file a written notice of the protest with the appraisal
review board having authority to hear the matter protested:
(1) before June 1 or not later than the 30th day after
the date that notice was delivered to the property owner as provided
by Section 25.19, whichever is later;
(2) in the case of a protest of a change in the
appraisal records ordered as provided by Subchapter A of this
chapter or by Chapter 25, not later than the 30th day after the date
notice of the change is delivered to the property owner; or
(3) in the case of a determination that a change in the
use of land appraised under Subchapter C, D, E, or H, Chapter 23,
has occurred, not later than the 30th day after the date the notice
of the determination is delivered to the property owner.
(b) A property owner who files his notice of protest after
the deadline prescribed by Subsection (a) of this section but
before the appraisal review board approves the appraisal records is
entitled to a hearing and determination of the protest if he shows
good cause as determined by the board for failure to file the notice
on time.
(c) A property owner who files notice of a protest
authorized by Section 41.411 is entitled to a hearing and
determination of the protest if he files the notice prior to the
date the taxes on the property to which the notice applies become
delinquent. An owner of land who files a notice of protest under
Subsection (a)(3) is entitled to a hearing and determination of the
protest without regard to whether the appraisal records are
approved.
(d) A notice of protest is sufficient if it identifies the
protesting property owner, including a person claiming an ownership
interest in the property even if that person is not listed on the
appraisal records as an owner of the property, identifies the
property that is the subject of the protest, and indicates apparent
dissatisfaction with some determination of the appraisal office.
The notice need not be on an official form, but the comptroller
shall prescribe a form that provides for more detail about the
nature of the protest. The form must permit a property owner to
include each property in the appraisal district that is the subject
of a protest. The comptroller, each appraisal office, and each
appraisal review board shall make the forms readily available and
deliver one to a property owner on request.
Acts 1979, 66th Leg., p. 2306, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, § 137,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4945, ch. 884, § 1,
eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 504, § 2, eff. June
12, 1985; Acts 1987, 70th Leg., ch. 185, § 3, eff. Jan. 1, 1988;
Acts 1989, 71st Leg., ch. 796, § 36, eff. Sept. 1, 1989; Acts
1991, 72nd Leg., ch. 836, § 1.4, eff. Sept. 1, 1991; Acts 1991,
72nd Leg., 2nd C.S., ch. 6, § 50, eff. Sept. 1, 1991; Acts 1999,
76th Leg., ch. 631, § 12, eff. Sept. 1, 1999.
§ 41.45. HEARING ON PROTEST. (a) On the filing of a
notice as required by Section 41.44, the appraisal review board
shall schedule a hearing on the protest. If more than one protest
is filed relating to the same property, the appraisal review board
shall schedule a single hearing on all timely filed protests
relating to the property. A hearing for a property that is owned in
undivided or fractional interests, including separate interests in
a mineral in place, shall be scheduled to provide for participation
by all owners who have timely filed a protest.
(b) The property owner initiating the protest is entitled to
an opportunity to appear to offer evidence or argument. The
property owner may offer his evidence or argument by affidavit
without personally appearing if he attests to the affidavit before
an officer authorized to administer oaths and submits the affidavit
to the board hearing the protest before it begins the hearing on the
protest. On receipt of an affidavit, the board shall notify the
chief appraiser. The chief appraiser may inspect the affidavit and
is entitled to a copy on request.
(c) The chief appraiser shall appear at each protest hearing
before the appraisal review board to represent the appraisal
office.
(d) An appraisal review board consisting of more than three
members may sit in panels of not fewer than three members to conduct
protest hearings. However, the determination of a protest heard by
a panel must be made by the board. If the recommendation of a panel
is not accepted by the board, the board may refer the matter for
rehearing to a panel composed of members who did not hear the
original hearing or, if there are not at least three members who did
not hear the original protest, the board may determine the protest.
Before determining a protest or conducting a rehearing before a new
panel or the board, the board shall deliver notice of the hearing or
meeting to determine the protest in accordance with the provisions
of this subchapter.
(e) The board shall postpone the hearing to a later date if
the property owner or the owner's agent shows good cause for the
postponement or if the chief appraiser consents to the
postponement. The hearing may not be postponed to a date less than
five or more than 15 days after the date scheduled for the original
hearing unless the date and time of the hearing as postponed are
agreed to by the appraisal review board, the property owner, and the
chief appraiser. Postponement under this subsection does not
require the delivery of additional written notice to the property
owner.
(f) A property owner who has been denied a hearing to which
the property owner is entitled under this chapter may bring suit
against the appraisal review board by filing a petition or
application in district court to compel the board to provide the
hearing. If the property owner is entitled to the hearing, the
court shall order the hearing to be held and may award court costs
and reasonable attorney fees to the property owner.
(g) In addition to the grounds for a postponement under
Subsection (e), the board shall postpone the hearing to a later date
if:
(1) the owner of the property or the owner's agent is
also scheduled to appear at a hearing on a protest filed with the
appraisal review board of another appraisal district;
(2) the hearing before the other appraisal review
board is scheduled to occur on the same date as the hearing set by
the appraisal review board from which the postponement is sought;
(3) the notice of hearing delivered to the property
owner or the owner's agent by the other appraisal review board bears
an earlier postmark than the notice of hearing delivered by the
board from which the postponement is sought or, if the date of the
postmark is identical, the property owner or agent has not
requested a postponement of the other hearing; and
(4) the property owner or the owner's agent includes
with the request for a postponement a copy of the notice of hearing
delivered to the property owner or the owner's agent by the other
appraisal review board.
(h) Before the hearing on a protest or immediately after the
hearing begins, the chief appraiser and the property owner or the
owner's agent shall each provide the other with a copy of any
written material that the person intends to offer or submit to the
appraisal review board at the hearing.
(i) To be valid, an affidavit offered under Subsection (b)
must be attested to before an officer authorized to administer
oaths and include:
(1) the name of the property owner initiating the
protest;
(2) a description of the property that is the subject
of the protest; and
(3) evidence or argument.
(j) A statement from the property owner that specifies the
determination or other action of the chief appraiser, appraisal
district, or appraisal review board relating to the subject
property from which the property owner seeks relief constitutes
sufficient argument under Subsection (i).
(k) The comptroller shall prescribe a standard form for an
affidavit offered under Subsection (b). Each appraisal district
shall make copies of the affidavit form available to property
owners without charge.
(l) A property owner is not required to use the affidavit
form prescribed by the comptroller when offering an affidavit under
Subsection (b).
(m) 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 attorney general or a
representative of the state agency that owns the land, if the real
property is owned by this state, or a person designated by the
political subdivision that owns the real property, as applicable,
is entitled to appear at the hearing and offer evidence and
argument.
Acts 1979, 66th Leg., p. 2306, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 171, ch. 13, § 138,
eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 794, § 1, eff. June
18, 1987; Acts 1989, 71st Leg., ch. 796, § 37; Acts 1991, 72nd
Leg., ch. 836, § 3.1, eff. Sept. 1, 1991; Acts 1995, 74th Leg.,
ch. 828, § 2, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 1039,
§ 38, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 416, § 3,
eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 463, § 2, eff. Jan.
1, 2000; Acts 2001, 77th Leg., ch. 1420, § 21.001(99), eff.
Sept. 1, 2001.
§ 41.455. POOLED OR UNITIZED MINERAL
INTERESTS. (a) If a property owner files protests relating to a
pooled or unitized mineral interest that is being produced at one or
more production sites located in a single county with the appraisal
review boards of more than one appraisal district, the appraisal
review board for the appraisal district established for the county
in which the production site or sites are located must determine the
protest filed with that board and make its decision before another
appraisal review board may hold a hearing to determine the protest
filed with that other board.
(b) If a property owner files protests relating to a pooled
or unitized mineral interest that is being produced at two or more
production sites located in more than one county with the appraisal
review boards of more than one appraisal district and at least
two-thirds of the surface area of the mineral interest is located in
the county for which one of the appraisal districts is established,
the appraisal review board for that appraisal district must
determine the protest filed with that board and make its decision
before another appraisal review board may hold a hearing to
determine the protest filed with that other board.
(c) A protest determined by an appraisal review board in
violation of this section is void.
Added by Acts 1999, 76th Leg., ch. 810, § 1, eff. Jan. 1, 2000.
§ 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.
Acts 1979, 66th Leg., p. 2306, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, § 139,
eff. Jan. 1, 1982; Acts 1997, 75th Leg., ch. 1039, § 39, eff.
Jan. 1, 1998; Acts 1999, 76th Leg., ch. 416, § 4, eff. Sept. 1,
1999.
§ 41.461. NOTICE OF CERTAIN MATTERS BEFORE
HEARING. (a) At least 14 days before a hearing on a protest, the
chief appraiser shall:
(1) deliver a copy of the pamphlet prepared by the
comptroller under Section 5.06(a) to the property owner initiating
the protest if the owner is representing himself, or to an agent
representing the owner if requested by the agent;
(2) inform the property owner that the owner or the
agent of the owner may inspect and may obtain a copy of the data,
schedules, formulas, and all other information the chief appraiser
plans to introduce at the hearing to establish any matter at issue;
and
(3) deliver a copy of the hearing procedures
established by the appraisal review board under Section 41.66 to
the property owner.
(b) The charge for copies provided to an owner or agent
under this section may not exceed the charge for copies of public
information as provided under Subchapter F, Chapter 552, Government
Code, except:
(1) the total charge for copies provided in connection
with a protest of the appraisal of residential property may not
exceed $15 for each residence; and
(2) the total charge for copies provided in connection
with a protest of the appraisal of a single unit of property subject
to appraisal, other than residential property, may not exceed $25.
Added by Acts 1991, 72nd Leg., ch. 364, § 1, eff. Jan. 1, 1992.
Amended by Acts 1993, 73rd Leg., ch. 1031, § 17, eff. Sept. 1,
1993; Acts 1995, 74th Leg., ch. 76, § 5.95(100), eff. Sept. 1,
1995.
§ 41.47. DETERMINATION OF PROTEST. (a) The appraisal
review board hearing a protest shall determine the protest and make
its decision by written order.
(b) If on determining a protest the board finds that the
appraisal records are incorrect in some respect raised by the
protest, the board by its order shall correct the appraisal records
by changing the appraised value placed on the protesting property
owner's property or by making the other changes in the appraisal
records that are necessary to conform the records to the
requirements of law. If the appraised value of a taxable property
interest, other than an interest owned by a public utility or by a
cooperative corporation organized to provide utility service, is
changed as the result of a protest or challenge, the board shall
change the appraised value of all other interests, other than an
interest owned by a public utility or by a cooperative corporation
organized to provide utility service, in the same property,
including a mineral in place, in proportion to the ownership
interests.
(c) Repealed by Acts 1985, 69th Leg., ch. 504, § 3, eff.
June 12, 1985.
(d) The board shall deliver by certified mail a notice of
issuance of the order and a copy of the order to the property owner
and the chief appraiser.
(e) The notice of the issuance of the order must contain a
prominently printed statement in upper-case bold lettering
informing the property owner in clear and concise language of the
property owner's right to appeal the board's decision to district
court. The statement must describe the deadline prescribed by
Section 42.06(a) of this code for filing a written notice of appeal,
and the deadline prescribed by Section 42.21(a) of this code for
filing the petition for review with the district court.
Acts 1979, 66th Leg., p. 2307, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, § 140,
eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 504, § 3, eff. June
12, 1985; Acts 1987, 70th Leg., ch. 145, § 1, eff. Jan. 1, 1988;
Acts 1987, 70th Leg., ch. 773, § 2, eff. Jan. 1, 1988; Acts 1987,
70th Leg., ch. 794, § 2, eff. June 18, 1987; Acts 1989, 71st
Leg., ch. 2, § 14.03, eff. Aug. 28, 1989.
SUBCHAPTER D. ADMINISTRATIVE PROVISIONS
§ 41.61. ISSUANCE OF SUBPOENA. (a) If reasonably
necessary in the course of a protest provided by this chapter, the
appraisal review board on its own motion or at the written request
of a party to the protest, may subpoena witnesses or books, records,
or other documents of the property owner or appraisal district that
relate to the protest.
(b) On the written request of a party to a protest provided
by this chapter, the appraisal review board shall issue a subpoena
if the requesting party:
(1) shows good cause for issuing the subpoena; and
(2) deposits with the board a sum the board determines
is reasonably sufficient to insure payment of the costs estimated
to accrue for issuance and service of the subpoena and for
compensation of the individual to whom it is directed.
(c) An appraisal review board may not issue a subpoena under
this section unless the board holds a hearing at which the board
determines that good cause exists for the issuance of the subpoena.
The appraisal review board before which a good cause hearing is
scheduled shall deliver written notice to the party being
subpoenaed and parties to the protest of the date, time, and place
of the hearing. The board shall deliver the notice not later than
the 5th day before the date of the good cause hearing. The party
being subpoenaed must have an opportunity to be heard at the good
cause hearing.
Acts 1979, 66th Leg., p. 2307, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, § 141,
eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, § 38, eff.
Sept. 1, 1989; Acts 1995, 74th Leg., ch. 828, § 3, eff. Sept. 1,
1995.
§ 41.62. SERVICE AND ENFORCEMENT OF SUBPOENA. (a) A
sheriff or constable shall serve a subpoena issued as provided by
this subchapter.
(b) If the person to whom a subpoena is directed fails to
comply, the issuing board or the party requesting the subpoena may
bring suit in the district court to enforce the subpoena. If the
district court determines that good cause exists for issuance of
the subpoena, the court shall order compliance. The district court
may modify the requirements of a subpoena that the court determines
are unreasonable. Failure to obey the order of the district court
is punishable as contempt.
(c) The county attorney or, if there is no county attorney,
the district attorney shall represent the board in a suit to enforce
a subpoena.
Acts 1979, 66th Leg., p. 2307, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, § 142,
eff. Jan. 1, 1982.
§ 41.63. COMPENSATION FOR SUBPOENAED WITNESS. (a) An
individual who is not a party to the proceeding and who complies
with a subpoena issued as provided by this subchapter is entitled
to:
(1) the reasonable costs of producing the documents;
(2) mileage of 15 cents a mile for going to and
returning from the place of the proceeding; and
(3) a fee of $10 a day for each whole or partial day
that the individual is necessarily present at the proceedings.
(b) The appraisal review board by rule may prescribe greater
mileage or fee, but an increase is not effective unless uniformly
applicable to all individuals who are entitled to mileage or fee as
provided by Subsection (a) of this section.
(c) Compensation authorized as provided by this section is
paid by the appraisal office if the subpoena is issued on the motion
of the appraisal review board or by the party requesting the
subpoena.
(d) Compensation is not payable unless the amount claimed is
approved by the appraisal review board that issued the subpoena.
Acts 1979, 66th Leg., p. 2307, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, § 143,
eff. Jan. 1, 1982.
§ 41.64. INSPECTION OF TAX RECORDS. The appraisal
review board may inspect the records or other materials of the
appraisal office that are not made confidential under this code. On
demand of the board, the chief appraiser shall produce the
materials as soon as practicable.
Acts 1979, 66th Leg., p. 2308, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, § 144,
eff. Jan. 1, 1982.
§ 41.65. REQUEST FOR STATE ASSISTANCE. The appraisal
review board may request the comptroller to assist in determining
the accuracy of appraisals by the appraisal office or to provide
other professional assistance. The appraisal office shall
reimburse the costs of providing assistance if the comptroller
requests reimbursement.
Acts 1979, 66th Leg., p. 2308, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, § 144,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 51,
eff. Sept. 1, 1991.
§ 41.66. HEARING PROCEDURES. (a) The appraisal review
board shall establish by rule the procedures for hearings it
conducts as provided by Subchapters A and C of this chapter. On
request made by a property owner in the owner's notice of protest or
in a separate writing delivered to the appraisal review board on or
before the date the notice of protest is filed, the property owner
is entitled to a copy of the hearing procedures. The copy of the
hearing procedures shall be delivered to the property owner not
later than the 10th day before the date the hearing on the protest
begins and may be delivered with the notice of the protest hearing
required under Section 41.46(a). The notice of protest form
prescribed by the State Property Tax Board under Section 41.44(d)
or any other notice of protest form made available to a property
owner by the appraisal review board or the appraisal office shall
provide the property owner an opportunity to make or decline to make
a request under this subsection. The appraisal review board shall
post a copy of the hearing procedures in a prominent place in the
room in which the hearing is held.
(b) Hearing procedures to the greatest extent practicable
shall be informal. Each party to a hearing is entitled to offer
evidence, examine or cross-examine witnesses or other parties, and
present argument on the matters subject to the hearing.
(c) A property owner who is entitled as provided by this
chapter to appear at a hearing may appear by himself or by his
agent. A taxing unit may appear by a designated agent.
(d) Hearings conducted as provided by this chapter are open
to the public.
(e) The appraisal review board may not consider any
appraisal district information on a protest that was not presented
to the appraisal review board during the protest hearing.
(f) A member of the appraisal review board may not
communicate with another person concerning:
(1) the evidence, argument, facts, merits, or any
other matters related to an owner's protest, except during the
hearing on the protest; or
(2) a property that is the subject of the protest,
except during a hearing on another protest or other proceeding
before the board at which the property is compared to other property
or used in a sample of properties.
(g) At the beginning of a hearing on a protest, each member
of the appraisal review board hearing the protest must sign an
affidavit stating that the board member has not communicated with
another person in violation of Subsection (f). If a board member has
communicated with another person in violation of Subsection (f),
the member must be recused from the proceeding and may not hear,
deliberate on, or vote on the determination of the protest. The
board of directors of the appraisal district shall adopt and
implement a policy concerning the temporary replacement of an
appraisal review board member who has communicated with another
person in violation of Subsection (f).
(h) The appraisal review board shall postpone a hearing on a
protest if the property owner requests additional time to prepare
for the hearing and establishes to the board that the chief
appraiser failed to comply with Section 41.461. The board is not
required to postpone a hearing more than one time under this
subsection.
Acts 1979, 66th Leg., p. 2308, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, § 145,
eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, § 39, eff.
Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 364, § 2, eff. Jan. 1,
1992; Acts 1991, 72nd Leg., ch. 836, § 3.2, eff. Sept. 1, 1991;
Acts 1991, 72nd Leg., 1st C.S., ch. 14, § 8.01(23), eff. Nov. 12,
1991.
§ 41.67. EVIDENCE. (a) A member of the appraisal
review board may swear witnesses who testify in proceedings under
this chapter. All testimony must be given under oath.
(b) Documentary evidence may be admitted in the form of a
copy if the appraisal review board conducting the proceeding
determines that the original document is not readily available. A
party is entitled to an opportunity to compare a copy with the
original document on request.
(c) Official notice may be taken of any fact judicially
cognizable. A party is entitled to an opportunity to contest facts
officially noticed.
(d) Information that was previously requested under Section
41.461 by the protesting party that was not made available to the
protesting party at least 14 days before the scheduled or postponed
hearing may not be used as evidence in the hearing.
Acts 1979, 66th Leg., p. 2308, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, § 146,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 364, § 3, eff. Jan.
1, 1992; Acts 1999, 76th Leg., ch. 463, § 3, eff. Sept. 1, 1999.
§ 41.68. RECORD OF PROCEEDING. 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, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, § 147,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 51,
eff. Sept. 1, 1991.
§ 41.69. CONFLICT OF INTEREST. A member of the
appraisal review board may not participate in the determination of
a taxpayer protest in which he is interested or in which he is
related to a party by affinity within the second degree or by
consanguinity within the third degree, as determined under Chapter
573, Government Code.
Acts 1979, 66th Leg., p. 2309, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, § 147,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 561, § 46, eff. Aug.
26, 1991; Acts 1995, 74th Leg., ch. 76, § 5.95(27), eff. Sept.
1, 1995.
§ 41.70. PUBLIC NOTICE OF PROTEST AND APPEAL
PROCEDURES. (a) On or after May 1 but not later than May 15, the
chief appraiser shall publish notice of the manner in which a
protest under this chapter may be brought by a property owner. The
notice must describe how to initiate a protest and must describe the
deadlines for filing a protest. The notice must also describe the
manner in which an order of the appraisal review board may be
appealed. The comptroller by rule shall adopt minimum standards
for the form and content of the notice required by this section.
(b) The chief appraiser shall publish the notice in a
newspaper having general circulation in the county for which the
appraisal district is established. The notice may not be smaller
than one-quarter page of a standard-size or tabloid-size newspaper,
and may not be published in the part of the paper in which legal
notices and classified advertisements appear.
Added by Acts 1989, 71st Leg., ch. 796, § 40, eff. Sept. 1, 1989.
Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 52, eff.
Sept. 1, 1991.
§ 41.71. EVENING AND WEEKEND HEARINGS. An appraisal
review board by rule shall provide for hearings on protests in the
evening or on a Saturday or Sunday.
Added by Acts 1997, 75th Leg., ch. 1039, § 40, eff. Jan. 1, 1998.
