Texas Tax Code

§ 41.66 — HEARING PROCEDURES

TX § 41.66Title 1. PROPERTY TAX CODE · Part F. REMEDIES · Ch. 41. LOCAL REVIEW · Art. D. ADMINISTRATIVE PROVISIONS

Statute text

(a)The appraisal review board shall conduct hearings in accordance with the hearing procedures adopted by the appraisal review board under Section 41.01(c). 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 comptroller 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.

(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. A property owner who is a party to a protest is entitled to elect to present the owner's case at a hearing on the protest either before or after the appraisal district presents the district's case.

(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)Except as provided by Subsection (d-1), hearings conducted as provided by this chapter are open to the public. (d-1) Notwithstanding Chapter 551, Government Code, the appraisal review board shall conduct a hearing that is closed to the public if the property owner or the chief appraiser intends to disclose proprietary or confidential information at the hearing that will assist the review board in determining the protest. The review board may hold a closed hearing under this subsection only on a joint motion by the property owner and the chief appraiser. (d-2) Information described by Subsection (d-1) is considered information obtained under Section 22.27.

(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:

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Legislative history

Acts 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 19.001, eff. September 1, 2005. Acts 2013, 83rd Leg., R.S., Ch. 1035 (H.B. 2792), Sec. 1, eff. June 14, 2013. Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 22, eff. January 1, 2014. Acts 2017, 85th Leg., R.S., Ch. 939 (S.B. 1767), Sec. 2, eff. January 1, 2018. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 66, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 66, eff. September 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 20, eff. June 15, 2021. Acts 2023, 88th Leg., R.S., Ch. 312 (H.B. 1285), Sec. 3, eff. January 1, 2024.