Model Hearing Procedures for Appraisal Review Boards Texas - - PowerPoint PPT Presentation

Texas Comptroller

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Public

.Accounts

Model Hearing Procedures

for Appraisal Review Boards

Texas Comptroller of Public .Accounts

Informational Guide to Model Hearing Procedures for Appraisal Review Boards

January I. : 2016 Property Tax A.ss1s1anoe Division Tex.as ComptmlJcr of Public Accounts

• Tax Code Section 5.103
• Legal counsel sought
• Local procedures cannot

contradict or negate these

• Procedures must be

posted for the public

Link: https://comptroller.texas.gov/taxes/proper

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• I. ARB Membership
• 1. Administration of ARB Appointments
• members don’t have a role

Shakes Nope Head* negative Sorry No

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• 2. Conflicts of Interest
• affidavit filed for conflicts
• recused from hearing for Tax Code 41.69

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• 3. Ex Parte and Other Prohibited Communications
• communication is prohibited when it has the

intent to influence an ARB decision

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• II. ARB Duties
• 1. Statutory Duties
• understand and comply with requirements
• 2. Notices Required by the Property Tax Code
• be aware of them
• Informational Guide available

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• 3. Determination of Good Cause under Tax Code

Section 41.44 (b)

• undefined
• seek legal counsel

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• III. ARB Hearings
• 1. Scheduling Hearings Generally
• clerical assistance from the CAD
• 2. Property Owners not Represented by Agents
• date and time certain
• property owner can postpone if waiting

more than two hours

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• 3. Scheduling Hearing for Multiple Accounts
• Up to 20 properties at one time
• 4. ARB Panel Assignments
• Panels can’t be reassigned without consent

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• 5. Postponements under Tax Code Sec. 41.45 (e)
• one postponement allowed if requested

before hearing date

• postponed for at least 5 days later, yet within

30 days after originally scheduled date

• shows good cause to postpone

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• 6. Postponements Under Tax Code Sec. 41.45 (e-1)
• shows good cause
• files for postponement within 4 days of
• riginally scheduled hearing date

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• 7. Postponements under Tax Code Sec. 41.45 (g)

All components must be met:  scheduled to appear at another protest with

another CAD  hearing date is on the same day and time as the other CAD’s  notice of hearing bears earlier postmark  owner/agent includes copy of notice from

• ther CAD

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• 8. Postponements Under Tax Code Sec. 41.66 (h)
• owner requests additional time to prepare
• establish that chief appraiser did not make

evidence available prior to hearing

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• 9. Postponements Under Tax Code Sec. 41.66(i)
• owner requests to postpone due to a two

hour or longer wait time for their hearing

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• 10. Postponements Under Tax Code Sec. 41.66 (k)
• protests cannot be reassigned to a different

panel without consent

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• IV. Conduct of ARB Hearings
• 1. Conducting Hearings Open to the Public
• introductory statement from ARB members
• follow steps A.- T.
• Audio/Visual equipment made available
• no debates between CAD and owner/agent
• records kept

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• 2. Conducting Hearings by Telephone Conference Call
• evidence offered by affidavit
• written notification to ARB within 10 days
• evidence provided prior to hearing

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• 3. Conducting Hearings Closed to the Public
• chief appraiser and owner submit request to

to have closed meeting

• records maintained as

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• 4. Right to Examine & Cross- Examine Witnesses
• each party entitled to cross-examine
• time limitations may be enforced by ARB
• parties should be notified of time limitation

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• 5. Party’s Right to Appear by Agent
• Agent authorization form must be filed at or

before hearing

• Lessees may file a protest if they are contractually
• bligated to pay the owner’s property taxes

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• V. Evidence Considerations
• 1. Party’s Right to Offer Evidence and Argument
• ARB may enforce time limitations
• 2. Prohibition of Consideration of Info. Not Provided
• only evidence presented during hearing is given

weight

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• 3. Exclusion of Evidence Required by Tax Code 41.67(d)
• information not made available 14 days prior
• information was sought by requestor and not given

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• VI. Other Issues
• 1. Compliance with the Law, Integrity and Impartiality
• 2. Patience and Courtesy
• 3. Bias or Prejudice: weigh evidence, not personality
• 4. Confidential Information
• 5. Required Contents that vary by ARB: local

procedures pertaining to technical items

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