Big news! During the past 40 years, there was no consequence if the appraisal district or the appraisal review board ignored the laws regarding property tax hearings including the following:
1.Sending proper hearing notice,
2.Providing hearing evidence 14 days prior to the hearing if requested,
3.Only providing lawful evidence at the ARB hearing,
4.Ruling in favor of the property owner unless the appraisal district proves their case “by a preponderance of the evidence presented at the hearing”,
5.Ruling in favor of the property owner if the appraisal district does not present lawful evidence,
6.Considering appeals on unequal appraisal, including both the appraisal district’s and owners’ unequal appraisal evidence,
7.Allow the property owner to cross-examine the appraisal district’s appraiser.
Two sections of House Bill 988 provide a mechanism for property owners to remedy unlawful behavior by the appraisal district or appraisal review board during appraisal review board hearings.
1) Provides taxpayers can notify the Taxpayer Liaison Officer (TLO) of violations of law with requirements for the appraisal district board of directors to remedy the problem.
2) Provides an option for filing binding arbitration to require the appraisal district / appraisal review board to comply with laws regarding hearings.
New Statute – Property owners can notify the Taxpayer Liaison Officer if the appraisal district and/ or appraisal review board:
1) do not have lawful hearing procedures or
2) or not following the lawful procedures. The Taxpayer Liaison Officer (TLO) is required to investigate and report to the appraisal district board of directors.
Huge Change – If the TLO is notified of unlawful behavior by the appraisal review board, the TLO is required to investigate. If the complaint is valid, the appraisal district board of directors is required to address the issue with the chairman of the appraisal review board.
New Statute – A person who owns property in an appraisal district or the chief appraiser of an appraisal district may file a complaint with the taxpayer liaison officer for the appraisal district alleging that the appraisal review board established for the appraisal district has adopted or is implementing hearing procedures that are not in compliance with the model hearing procedures prepared by the comptroller under Section 5.103 or is not complying with procedural requirements under this chapter. The taxpayer liaison officer shall investigate the complaint and report the findings of the investigation to the board of directors of the appraisal district. The board of directors shall direct the chairman of the appraisal review board to take remedial action if, after reviewing the taxpayer liaison officer’s report, the board of directors determines that the allegations contained in the complaint are true. The board of directors may remove the member of the appraisal review board serving as chairman of the appraisal review board from that member’s position as chairman if the board determines that the chairman has failed to take the actions necessary to bring the appraisal review board into compliance with Section 5.103(d) or this chapter, as applicable.
