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

Texas Comptroller of Public .Accounts Model Hearing Procedures for Appraisal Review Boards

Texas Comptroller of Public .Accounts • Tax Code Section 5.103 • Legal counsel sought • Local procedures cannot Informational Guide to Model Hearing Procedures for contradict or negate these Appraisal Review Boards • Procedures must be posted for the public Link: January I. : 20 16 Property Tax A.ss1s1a noe Division Tex.as Co m ptm lJ cr of Pub li c Accounts https://comptroller.texas.gov/taxes/proper Page 78 ty-tax/docs/arb/info-guide-model-hearing- procedures-arbs.pdf

Texas Comptroller of Public Accounts I. ARB Membership 1. Administration of ARB Appointments - members don’t have a role Shakes Nope Head* negative Sorry No Page 78

Texas Comptroller of Public Accounts 2. Conflicts of Interest - affidavit filed for conflicts - recused from hearing for Tax Code 41.69 Page 78

Texas Comptroller of Public .Accounts 3. Ex Parte and Other Prohibited Communications - communication is prohibited when it has the intent to influence an ARB decision Page 79

Texas Comptroller of Public Accounts 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 Page 79

Texas Comptroller of Public Accounts 3. Determination of Good Cause under Tax Code Section 41.44 (b) - undefined - seek legal counsel Page 79

Texas Comptroller of Public Accounts 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 Page 80

Texas Comptroller of Public Accounts 3. Scheduling Hearing for Multiple Accounts - Up to 20 properties at one time 4. ARB Panel Assignments - Panels can’t be reassigned without consent Page 80

Texas Comptroller of Public Accounts 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 Page 81

Texas Comptroller of Public Accounts 6. Postponements Under Tax Code Sec. 41.45 (e-1) - shows good cause - files for postponement within 4 days of originally scheduled hearing date Page 82

Texas Comptroller of Public Accounts 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 other CAD Page 82

Texas Comptroller of Public .Accounts 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 Page 82

Texas Comptroller of Public .Accounts 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 Page 82

Texas Comptroller of Public Accounts 10. Postponements Under Tax Code Sec. 41.66 (k) - protests cannot be reassigned to a different panel without consent Page 83

Texas Comptroller of Public Accounts 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 Page 83

Texas Comptroller of Public .Accounts 2. Conducting Hearings by Telephone Conference Call - evidence offered by affidavit - written notification to ARB within 10 days - evidence provided prior to hearing Page 85

Texas Com ptroller of Public • - .DA.CODDts 3. Conducting Hearings Closed to the Public -chief appraiser and owner submit request to to have closed meeting -records maintained as Page 85

Texas Comptroller of Public .Accounts 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 Page 86

Texas Comptroller of Public .Accounts 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 obligated to pay the owner’s property taxes Page 86

Texas Comptroller of Public Accounts 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 Page 86

Texas Comptroller of Public Accounts 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 Page 87

Texas Comptroller of Public Accounts 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 Page 87