Section 6.43 – Personnel
Current practice at most (if not all) Texas appraisal districts is for appraisal district staff to schedule, coordinate and administer appraisal review board hearings. Based on sections 41.45, 41.46 and 41.47 of the Texas Property Tax Code, these tasks are the responsibility of the appraisal review board.
The subject section provides “the appraisal review board…may use the staff of the appraisal office for clerical assistance.” Appraisal districts have interpreted this section to include tasks that include professional judgment instead of simple clerical tasks.
This causes multiple types of problems such as appraisal districts “no show” protests (even though the owner had a representative at the appraisal district available to do the hearing), an excessive number of hearings scheduled and cherry-pick appraisal review board panels.
Appraisal districts sometimes “no show” (dismiss the property tax protest) as the result of a clerical order or to deny property tax owners an appraisal review hearing. Some appraisal districts grossly over-schedule property tax appeals hearings. For example, it is not unusual for Dallas County Appraisal District to schedule more than 500 hearings for one day. They then demand the owner (or property tax consultant) appear daily to attend hearings until it is not convenient for the appraisal district. At many large appraisal districts, numerous appraisal review board panels have property tax protest hearings daily. Some appraisal review board members are more sympathetic to property owners and some are more sympathetic to the appraisal district. By cherry-picking the ARB panels, the appraisal district is able to inappropriately influence property tax hearing results.
Appraisal review boards should assume the responsibility for scheduling and administering hearings to insure a lawful, fair and orderly property tax appeal process.
Sec. 6.43. Personnel.
The appraisal review board may employ legal counsel as provided by the district budget or use the services of the county attorney and may use the staff of the appraisal office for clerical assistance.
These codes affect property owners across the state, in both larger and smaller counties including:
- Williamson County
- Fort Bend County
- Denton County
- Brazoria County
- Travis County
- Dallas County
- Tarrant County
- Gray County
- Victoria County
- Webb County
- Hunt County
- Ector County
- Washington County
- Comal County
- Wharton County
- Hays County
- Starr County
The Texas Property Tax Code applies to all property types in Texas including:
- Bowling alley
- Self-storage
- Shopping mall
- Funeral home
- Bar
- Student housing
- Regional mall
- Car wash facility
- Hospital
- Shopping center
O'Connor & Associates offers property tax services to all property owners of all land uses across Texas.
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