Texas Comptroller's Property Tax Rules
Chapter 9. Property Tax Administration
Texas Administrative Code, Title 34, Part I
Subchapter D. Appraisal Review Board
(a) To be entitled to a hearing and determination of a protest by an appraisal review board, a protesting 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.
(b) "Protesting property owner" is defined as follows:
(1) the actual title owner of the property; or
(2) a person leasing the title owner's property and who is contractually obligated to reimburse the title owner for taxes imposed against the property.
(c) If the title owner of the property does not protest the tax assessment, then the person leasing the property who is contractually obligated to reimburse the title owner for taxes imposed against the property may file a notice of protest.
(d) A notice of protest is sufficient if it:
(1) identifies the protesting property owner, including a person claiming an ownership interest in the property;
(2) identifies the property that is the subject of the protest; and
(3) indicates apparent dissatisfaction with some determination of the appraisal office.
(e) The notice of protest need not be on an official form. The protesting property owner may use the model form adopted by, and available from the Comptroller of Public Accounts or any other form or notice which contains the information set forth in subsection (d) of this section.
(f) The Model Notice of Protest Form 41.44 [50-132] is adopted by the Comptroller of Public Accounts by reference. Copies of this form are available from the Comptroller of Public Accounts, Property Tax Division, P. O. Box 13528, Austin, Texas 78711.
Effective July 17, 1992, 17 TexReg 4808; amended to be effective March 5, 1996, 21 TexReg 1587.
Notice of protest, see Sec. 41.44.
(a) A member of the appraisal review board shall file the affidavit required by the Tax Code, Sec. 41.66, before hearing a protest.
(b) The appraisal review board shall prepare and make available forms for the affidavit required by the Tax Code, Sec. 41.66. A form shall contain the following information:
(1) a description of the property that is the subject of the protest;
(2) a statement by the affiant that the affiant has not communicated with another person about the evidence, argument, facts, merits, or any other matters related to the property owner's protest, or about the property under protest, excluding cases where the property was used as part of a sample or compared with other properties in another proceeding before the board and cases in which the contact was expressly permitted under the Tax Code, Chapter 41;
(3) a space for the signature of the affiant; and
(4) a space for the officer who administers the oath to the affiant to affix the date, his signature, and his title.
(c) A notary public, and any other officer authorized by law to administer oaths and who is not in conflict concerning the subject of the affidavit, may administer the oath for the affidavit.
(d) The appraisal office may duplicate Model Form 41.66 [50-133] or use a different form that sets out the information listed in subsection (b) of this section in the same language and sequence as the model form.
(e) In special circumstances the chief appraiser or the appraisal review board may use a form that provides additional information, deletes information required by this section, or sets out the required information in different language or sequence than that required by this section if the form has been previously approved by the Comptroller of Public Accounts.
(f) If an appraisal review board member is unable to sign the affidavit required under the Tax Code, Sec. 41.66, and this section because of contacts by the member with another person concerning the property owner's protest or the property under protest, the member shall be recused from hearing the protest.
(g) The Model Affidavit for Protest Hearing Form 41.66 [50-133] is adopted by reference by the Comptroller of Public Accounts. Copies of this form may be obtained from the Comptroller of Public Accounts, Property Tax Division, [P. O. Box 13528, Austin, Texas 78711-3528].
Effective July 17, 1992, 17 TexReg 4808.
(a) Each appraisal review board shall establish by rule the procedures for hearings that the board conducts. Such rules shall contain as a minimum the requirements set forth in subsections (b)-(g) of this section.
(b) The following requirements shall be met by appraisal review boards in the conduct of hearings and proceedings, and the record kept by the board shall contain the following items:
(1) names of the board members present and the date of the hearing or proceeding;
(2) the name and resident address of the protesting property owner and that owner's agent, if any, or challenging taxing unit;
(3) a description of the property subject to the protest or challenge;
(4) a summary of the nature of the protest or challenge;
(5) an affidavit signed by each appraisal review board member stating that the member has not communicated with another person concerning:
(A) the evidence, argument, facts, merits, or any other matters related to an owner's protest, except during the hearing on the protest; or
(B) 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.
(6) a summary of the testimony relevant to the issues before the board;
(7) any documentary or physical evidence admitted for consideration by the board or the reference number of the evidence, if applicable;
(8) the names and resident address of every witness and the fact that the witness testified under oath;
(9) a notation of any formal motions made and the ruling thereon;
(10) the final order of the board or a reference to the written order number; and
(11) the date of any final order and the date the notice is placed in the mail.
(c) The chief appraiser or his authorized designee shall be present at all proceedings to represent the appraisal district. If hearing panels are used pursuant to the Tax Code, Sec. 41.45(d), then a formal rule should be adopted by the board for that purpose. The rule shall provide for a due process appeal of any contested matter to the board as a whole.
(d) Should a property owner or taxing unit file a protest or challenge petition after the deadline provided by statute, then good cause for late filing shall be considered only by formal motion.
(e) The board shall deliver by certified mail a notice of the issuance of any final order along with a copy of the order to the property owner or the taxing unit as applicable. Copies of the notice and order shall be furnished to the office of the chief appraiser. A notice of the issuance of a final order determining a protest shall contain the name and address of the chief appraiser and the following statement in uppercase bold lettering: "The appraisal review board has made a final decision on your protest. A copy of the order determining the protest is enclosed with this notice. You have the right to appeal this order to the District Court. If you want to appeal, you should consult an attorney immediately. You must file a petition with the district court within 45 days of the date you receive this notice. If you do appeal and your case is pending, except as provided under Tax Code, Sec. 42.08(d), you must pay the lesser of the amount of taxes not in dispute or the amount of taxes due on the property under the order from which the appeal is taken, to each taxing unit before taxes for the year become delinquent."
(f) After filing an oath of inability to pay the taxes at issue, a party may be excused from the requirement to prepayment of tax as a prerequisite to appeal if the court, after notice and hearing, finds that such payment would constitute an unreasonable restraint on the party's right of access to the courts. The reviewing court may set terms and conditions on any grant of relief as may be reasonably required by the circumstances.
(g) A permanent file shall be maintained when an order of the appraisal review board is appealed to district court. This file shall contain:
(1) the notice of appeal with the filing date noted thereon;
(2) copies of notices required by the Tax Code, Sec. 42.06(c); and
(3) chief appraiser entries on the appraisal record, as provided for in the Tax Code, Sec. 42.06(d).
Effective February 3, 1998, 23 TexReg 798.
Appraisal review board record requirement, see Sec. 41.68.
Correction of appraisal roll, see Sec. 25.25
Determination of protest and delivery of decision, see Sec. 41.44(b).
Hearing procedures, see Sec. 41.66.
Notice of intent to appeal appraisal review board decision, see Sec. 42.06.
Panel hearings, see Sec. 41.45(d).
Property owner protest filed after deadline, see Sec. 41.44(b).