WhatHappensIfTheAppraisalDistrictAndARBIgnore LawDuringHearings?
Bignews! Duringthepast40years,therewasnoconsequenceiftheappraisaldistrictorthe appraisalreviewboardignoredthelawsregardingpropertytaxhearingsincludingthefollowing:
Sendingproperhearingnotice,
Providinghearingevidence14dayspriortothehearingifrequested,
OnlyprovidinglawfulevidenceattheARBhearing,
Rulinginfavorofthepropertyownerunlesstheappraisaldistrictprovestheircase“bya preponderanceoftheevidencepresentedatthehearing”,
Rulinginfavorofthepropertyowneriftheappraisaldistrictdoesnotpresentlawful evidence,
Consideringappealsonunequalappraisal,includingboththeappraisaldistrict’sand owners’unequalappraisalevidence,
Allowthepropertyownertocross-examinetheappraisaldistrict’sappraiser
TwosectionsofHouseBill988provideamechanismforpropertyownerstoremedyunlawful behaviorbytheappraisaldistrictorappraisalreviewboardduringappraisalreviewboard hearings.
ProvidestaxpayerscannotifytheTaxpayerLiaisonOfficer(TLO)ofviolationsoflawwith requirementsfortheappraisaldistrictboardofdirectorstoremedytheproblem.
Providesanoptionforfilingbindingarbitrationtorequiretheappraisaldistrict/ appraisalreviewboardtocomplywithlawsregardinghearings.
NewStatute–PropertyownerscannotifytheTaxpayerLiaisonOfficeriftheappraisaldistrict and/orappraisalreviewboard:1)donothavelawfulhearingproceduresor2)ornotfollowing thelawfulprocedures. TheTaxpayerLiaisonOfficer(TLO)isrequiredtoinvestigateandreport totheappraisaldistrictboardofdirectors.
HugeChange-IftheTLOisnotifiedofunlawfulbehaviorbytheappraisalreviewboard,theTLO isrequiredtoinvestigate. Ifthecomplaintisvalid,theappraisaldistrictboardofdirectorsis requiredtoaddresstheissuewiththechairmanoftheappraisalreviewboard.
ThisisaHugeChangesincetheappraisaldistrictboardofdirectorshasroutinelydismissed complaintsaboutunlawfulbehaviorbytheappraisalreviewboardsincetheyare“separateand apart”fromtheappraisaldistrict.
NewStatute– Apersonwhoownspropertyinanappraisaldistrictorthechiefappraiserofan appraisaldistrictmayfileacomplaintwiththetaxpayerliaisonofficerfortheappraisaldistrict allegingthattheappraisalreviewboardestablishedfortheappraisaldistricthasadoptedoris implementinghearingproceduresthatarenotincompliancewiththemodelhearingprocedures preparedbythecomptrollerunderSection5.103orisnotcomplyingwithprocedural requirementsunderthischapter. Thetaxpayerliaisonofficershallinvestigatethecomplaint andreportthefindingsoftheinvestigationtotheboardofdirectorsoftheappraisaldistrict. Theboardofdirectorsshalldirectthechairmanoftheappraisalreviewboardtotakeremedial actionif,afterreviewingthetaxpayerliaisonofficer’sreport,theboardofdirectorsdetermines thattheallegationscontainedinthecomplaintaretrue.Theboardofdirectorsmayremovethe memberoftheappraisalreviewboardservingaschairmanoftheappraisalreviewboardfrom thatmember’spositionaschairmaniftheboarddeterminesthatthechairmanhasfailedtotake theactionsnecessarytobringtheappraisalreviewboardintocompliancewithSection5.103(d) orthischapter,asapplicable.
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NewStatuteProvidingforOptionforBindingArbitrationifAppraisalDistrictorAppraisalReview BoardDonotComplywithLawfulHearingProcedures
SECTION20. Chapter41A,TaxCode,isamendedbyaddingSection41A.015toreadasfollows: Sec.41A.015. LIMITEDBINDINGARBITRATIONTOCOMPELCOMPLIANCEWITHCERTAIN PROCEDURALREQUIREMENTSRELATEDTOPROTESTS. (a) Apropertyownerwhohasfileda noticeofprotestunderChapter41mayfilearequestforlimitedbindingarbitrationunderthis sectiontocompeltheappraisalreviewboardorchiefappraiser,asappropriate,to:
(1) rescindproceduralrulesadoptedbytheappraisalreviewboardthatarenotincompliance withthemodelhearingprocedurespreparedbythecomptrollerunderSection5.103;
(2) scheduleahearingonaprotestasrequiredbySection41.45;
(3) deliverinformationtothepropertyownerinthemannerrequiredbySection41.461;
(4) allowthepropertyownertoofferevidence,examineorcross-examinewitnessesorother parties,andpresentargumentsasrequiredbySection41.66(b);
(5) setahearingforatimeanddatecertainandpostponeahearingthatdoesnotbeginwithin twohoursofthescheduledtimeasrequiredbySection41.66(i);
(6) schedulehearingsonprotestsconcerningmultiplepropertiesidentifiedinthesamenotice ofprotestonthesamedayattherequestofthepropertyownerorthepropertyowner’s designatedagentasrequiredbySection41.66(j);or
(7) refrainfromusingorofferingasevidenceinformationrequestedbythepropertyowner underSection41.461thatwasnotdeliveredtothepropertyowneratleast14daysbeforethe hearingasrequiredbySection41.67(d).
(b) Apropertyownermaynotfilearequestforlimitedbindingarbitrationunderthissection unless:
(1) thepropertyownerhasdeliveredwrittennoticetothechairmanoftheappraisalreview board,thechiefappraiser,andthetaxpayerliaisonofficerfortheapplicableappraisaldistrictby certifiedmail,returnreceiptrequested,oftheproceduralrequirementwithwhichtheproperty ownerallegestheappraisalreviewboardorchiefappraiserfailedtocomplyonorbeforethe fifthbusinessdayafterthedatetheappraisalreviewboardorchiefappraiserwasrequiredto complywiththerequirement;and
(2) thechairmanoftheappraisalreviewboardorchiefappraiser,asapplicable,failstodeliver tothepropertyowneronorbeforethe10thdayafterthedatethenoticeisdeliveredawritten statementconfirmingthattheappraisalreviewboardorchiefappraiser,asapplicable,will complywiththerequirementorcureafailuretocomplywiththerequirement.
(c) Exceptasotherwiseprovidedbythissubtitle,thefailuretocomplywithaprocedural requirementlistedunderSubsection(a)isnotagroundforpostponementofahearingona protest. Anappraisalreviewboardmaycureanallegedfailuretocomplywithaprocedural requirementthatoccurredduringahearingbyrescindingtheorderdeterminingtheprotestfor whichthehearingwasheldandschedulinganewhearingontheprotest.
(d) Apropertyownermustrequestlimitedbindingarbitrationunderthissectionbyfilinga requestwiththecomptroller. Thepropertyownermaynotfiletherequestearlierthanthe11th dayorlaterthanthe30thdayafterthedatethepropertyownerdeliversthenoticerequiredby Subsection(b)(1)tothechairmanoftheappraisalreviewboard,thechiefappraiser,andthe taxpayerliaisonofficerfortheapplicableappraisaldistrict.
(e) Arequestforlimitedbindingarbitrationunderthissectionmustbeinaformprescribedby thecomptrollerandbeaccompaniedbyanarbitrationdepositpayabletothecomptrollerinthe amountof:
(1) $450,ifthepropertythatisthesubjectoftheprotesttowhichthearbitrationrelates qualifiesasthepropertyowner’sresidencehomesteadunderSection11.13andtheappraised ormarketvalue,asapplicable,ofthepropertyis$500,000orless,asdeterminedbythe appraisaldistrictforthemostrecenttaxyear;or
(2) $550,forpropertyotherthanpropertydescribedbySubdivision(1).
(f escribetheformtobeusedforsubmittingarequestforlimited bindingarbitrationunderthissection. Theformmustrequirethepropertyownertoprovide:
(1) astatementthatthepropertyownerhasprovidedthewrittennoticerequiredbySubsection (b);
(2) astatementthatthepropertyownerhasmadethearbitrationdepositrequiredbythis section;
(3) abriefstatementidentifyingtheproceduralrequirementwithwhichthepropertyowner allegestheappraisalreviewboardorchiefappraiser,asapplicable,hasfailedtocomply;
(4) adescriptionoftheactiontakenornottakenbytheappraisalreviewboardorchief appraiserregardingtheproceduralrequirementidentifiedunderSubdivision(3);
(5) adescriptionofthepropertytowhichtheawardwillapply;and
(6) anyotherinformationreasonablynecessaryforthecomptrollertoappointanarbitrator (g) Onreceiptoftherequestanddepositunderthissection,thecomptrollershallappointan arbitratorfromtheregistrymaintainedunderSection41A.06whoiseligibletoserveasan arbitratorunderSubsection(p)ofthissection. Section41A.07(h)doesnotapplytothe appointmentofanarbitratorunderthissection.
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By:PatrickO'Connor|Postedon06/17/2021with1comments
COMMENTS
ShannaMillersaid: June20,2022at12:36pm
Imarked2boxesonmyOnlineRequestforProtestform(1)Propertydescriptionisincorrectand(2) Incorrectappraised(market)valueand/orvalueisunequalcomparedwithotherproperties.Ialso uploadedarequestforevidenceatthetimeofthehearing.MyARBhearingisscheduledforJune29th andI’vereceivednoevidence.OntheARBHearingNotice,theyhaveindicated“Thishearingwill considertheissuesyouidentifiedontheprotestformsubmitted.UPONFURTHERREVIEW”becauseI listedinthe“Other”sectionthatImaywanttoprotestotheritemsonceI’vereviewedtheirevidence. So,whatdoIdonowthattheyhavenotprovidedanyevidence?
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